Correspondence

-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, BRJBGF2b14Ki7nGFF48DG9iDMzFlTJdvRtPiF6LaJUzwfjYFCCaHV82NhvRfN55n 47fNvc/MD8dlX0VJ3tel9g== 0001193125-09-191404.txt : 20091103 0001193125-09-191404.hdr.sgml : 20091103 20090914170738 ACCESSION NUMBER: 0001193125-09-191404 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090914 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WORLD OMNI AUTO RECEIVABLES LLC CENTRAL INDEX KEY: 0001083199 STANDARD INDUSTRIAL CLASSIFICATION: ASSET-BACKED SECURITIES [6189] IRS NUMBER: 522184798 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 190 NW 12TH AVENUE CITY: DEERFIELD BEACH STATE: FL ZIP: 33442 BUSINESS PHONE: 9544292200 MAIL ADDRESS: STREET 1: 190 NW 12TH AVENUE CITY: DEERFIELD BEACH STATE: FL ZIP: 33442 CORRESP 1 filename1.htm Correspondence

September 14, 2009

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

Attention: Lauren Nguyen


Re:		World Omni Auto Receivables LLC
		Registration No. 333-159392

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, World Omni Auto Receivables LLC hereby requests that the effective date of the above-captioned Registration Statement be accelerated so that such Registration Statement becomes effective at 5:00 p.m. EST, on September 16, 2009, or as soon thereafter as practicable.

In connection with such request for acceleration, World Omni Auto Receivables LLC hereby acknowledges that (1) should the 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; (2) the action of the Commission or the staff, acting pursuant to delegated authority in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (3) the company may 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,

/s/ Brent D. Burns

Brent D. Burns

Vice President and Treasurer

World Omni Auto Receivables LLC


cc:		Jeffrey S. O’Connor
		Kirkland & Ellis LLP

		Reed Auerbach
		Bingham McCutchen LLP

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