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4020 E. Indian School Rd. · Phoenix, AZ 85018 · 602.852.6600 · www.drivetime.com

  

July 31, 2013

VIA EDGAR

Ms. Mara L. Ransom

Assistant Director

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

                    Re:    DriveTime Automotive Group, Inc.
   DT Acceptance Corporation
   DriveTime Car Sales Company, LLC
   DriveTime Sales and Finance Company, LLC
   DT Credit Company, LLC
   DT Jet Leasing, LLC
   DriveTime Ohio Company, LLC
   Carvana, LLC
   GFC Lending LLC
   Registration Statement on Form S-4, as amended
   Filed May 31, 2013
   File No. 333-188977

Dear Ms. Ransom:

DriveTime Automotive Group, Inc. (“DriveTime”), on behalf of itself and the additional registrants thereto, requests that the effective date of the above-captioned Registration Statement be accelerated so that such Registration Statement will be declared effective at 3:00 p.m. Washington, D.C. time, on August 5, 2013, or as soon as practicable thereafter, or at such later time as DriveTime may request by telephone to the Commission. DriveTime hereby authorizes David P. Lewis or Jared Jensen of DLA Piper LLP (US), counsel for DriveTime, to make any such request on DriveTime’s behalf. DriveTime hereby acknowledges that:

 

   

should the Securities and Exchange Commission (“Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

   

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve DriveTime from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

   

DriveTime may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.


Securities and Exchange Commission

July 31, 2013

Page 2

 

We request that we be notified of the effectiveness of the Registration Statement by telephone call to Jared Jensen of DLA Piper LLP (US) at (480) 606-5121.

If you require any additional information on these issues, or if we can provide you with any other information, please advise us at your earliest convenience. You may reach me at (602) 852-6600.

 

Very truly yours,
DRIVETIME AUTOMOTIVE GROUP, INC.
DT ACCEPTANCE CORPORATION
By:  

/s/ Jon D. Ehlinger

Name:   Jon D. Ehlinger
Title:   General Counsel