Mailstop 3628 July 12, 2019 Steven C. Poling Assistant Secretary Daimler Retail Receivables LLC 36455 Corporate Drive Farmington Hills, Michigan 48331 Re: Daimler Retail Receivables LLC Registration Statement on Form SF-3 Filed July 10, 2019 File No. 333-232590 Dear Mr. Poling: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Michelle Stasny at (202) 551-3674 with any questions. Sincerely, /s/ Arthur C. Sandel Arthur C. Sandel Special Counsel Office of Structured Finance