CAPITAL AUTO RECEIVABLES LLC
200 Renaissance Center
Detroit, Michigan 48265
January 4, 2012
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3561
Attention: Julie Rizzo
| Re: | Capital Auto Receivables LLC (the “Registrant”) |
Registration Statement on Form S-3 (SEC File No. 333-171684) Originally
Filed January 13, 2011, and as Amended on December 6, 2011.
Ladies and Gentlemen:
The Registrant hereby requests acceleration of the effective date of the above-referenced registration statement (the “Registration Statement”) to 5:00 p.m., Eastern time on January 6, 2012 or as soon as possible thereafter.
The Registrant hereby acknowledges its responsibilities under the Securities Act of 1933 and the Exchange Act as they relate to the proposed public offering of the securities specified in the above-referenced Registration Statement.
In addition, with respect to the above-referenced Registration Statement, the Registrant acknowledges that the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosures in the filing.
The Registrant further acknowledges that the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not foreclose the Commission from taking any action with respect to the filing, and the Registrant also acknowledges that it will not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Very truly yours,
CAPITAL AUTO RECEIVABLES LLC | ||
| By: | /s/ Ryan C. Farris | |
| Name: | Ryan C. Farris | |
| Its: | Vice President | |
