CORRESP 13 filename13.htm CORRESP

Asbury Automotive Group, Inc.

2905 Premiere Parkway NW, Suite 300

Duluth, Georgia 30097

June 21, 2013

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Re: Asbury Automotive Group, Inc.
   Registration Statement on Form S-4
   Filed on June 21, 2013
   File No. 333-

Ladies and Gentlemen:

On the date hereof, Asbury Automotive Group, Inc., a Delaware corporation (the “Company”), and the guarantors listed as co-registrants on Annex A hereto (collectively, the “Registrants”) filed with the Securities and Exchange Commission (the “Commission”) a Registration Statement on Form S-4 relating to the offer to exchange (the “Exchange Offer”) up to $100,000,000 aggregate principal amount of the Company’s 8.375% Senior Subordinated Notes due 2020 (the “Exchange Notes”) registered under the Securities Act of 1933, as amended (the “Securities Act”), for any and all of the Company’s outstanding 8.375% Senior Subordinated Notes due 2020, which were issued on June 20, 2013.

The Registrants are registering the Exchange Offer in reliance on the Commission staff’s position enunciated in the letters issued to Exxon Capital Holdings Corporation (available May 13, 1988), Morgan Stanley & Co. Incorporated (available June 5, 1991) and Shearman & Sterling (available July 2, 1993). In accordance with the Commission staff’s position set forth in those letters, the Registrants make the following representations to the Commission:

 

1. The Registrants have not entered into any arrangement or understanding with any person to distribute the Exchange Notes to be received in the Exchange Offer and, to the best of the Registrants’ information and belief, each person participating in the Exchange Offer is acquiring the Exchange Notes in its ordinary course of business and has no arrangement or understanding to participate in the distribution of the Exchange Notes to be received in the Exchange Offer.

 

2.

The Registrants will make each participant in the Exchange Offer aware (through the Exchange Offer prospectus or otherwise) that if such person is using the Exchange Offer to participate in the distribution of the Exchange Notes to be acquired in the Exchange Offer, such person

Securities and Exchange Commission

June 21, 2013

 

  (a) cannot rely on the Commission staff’s position enunciated in Exxon Capital Holdings Corporation or similar letters and (b) must comply with the registration and prospectus delivery requirements of the Securities Act in connection with a secondary resale transaction. The Registrants acknowledge that such a secondary resale transaction should be covered by an effective registration statement containing the selling stockholder information required by Item 507 of Regulation S-K promulgated under the Securities Act.

 

3. The Registrants will make each participant in the Exchange Offer aware (through the Exchange Offer prospectus or otherwise) that (a) any broker-dealer holding existing securities acquired for its own account as a result of market-making activities or other trading activities, and who receives Exchange Notes in exchange for such existing securities pursuant to the Exchange Offer, may be a statutory underwriter and must deliver a prospectus meeting the requirements of the Securities Act as described in (2) above in connection with any resale of such Exchange Notes; (b) by executing the letter of transmittal or similar documentation, any such broker-dealer represents that it will deliver a prospectus meeting the requirements of the Securities Act in connection with any resale of Exchange Notes received in respect of such existing securities pursuant to the Exchange Offer; and (c) any such broker-dealer must confirm that it has not entered into any arrangement or understanding with the Registrants or an affiliate of the Registrants to distribute Exchange Notes. The Registrants will include in the letter of transmittal or similar documentation a statement to the effect that by so acknowledging and by delivering a prospectus, a broker-dealer will not be deemed to admit that it is an “underwriter” within the meaning of the Securities Act.

The Registrants will include, in the transmittal letter or similar documentation to be executed by the exchange offeree in order to participate in the Exchange Offer, representations to the effect that (a) the exchange offeree is acquiring the Exchange Notes in its ordinary course of business; (b) by accepting the Exchange Offer, the exchange offeree represents that it is not engaged in, does not intend to engage in and has no arrangement or understanding with any person to participate in a distribution of the Exchange Notes; and (c) the offeree is not an “affiliate” of the Registrants within the meaning of Rule 405 under the Securities Act.

*    *    *

Very truly yours,

ASBURY AUTOMOTIVE GROUP, INC.
By:  

/s/ George A Villasana

  Name: George A. Villasana
  Title: Vice President, General Counsel and Secretary

 

AF MOTORS, L.L.C.
ANL, L.P.
ARKANSAS AUTOMOTIVE SERVICES, L.L.C.
ASBURY AR NISS L.L.C.
ASBURY ATLANTA AC L.L.C.
ASBURY ATLANTA AU L.L.C.
ASBURY ATLANTA BM L.L.C.
ASBURY ATLANTA CHEVROLET L.L.C.
ASBURY ATLANTA HON L.L.C.
ASBURY ATLANTA INF L.L.C.
ASBURY ATLANTA INFINITI L.L.C.
ASBURY ATLANTA JAGUAR L.L.C.
ASBURY ATLANTA LEX L.L.C.
ASBURY ATLANTA NIS L.L.C.
ASBURY ATLANTA TOY L.L.C.
ASBURY ATLANTA VB L.L.C.
ASBURY ATLANTA VL L.L.C.
ASBURY AUTOMOTIVE ARKANSAS DEALERSHIP HOLDINGS L.L.C.
ASBURY AUTOMOTIVE ARKANSAS L.L.C.
ASBURY AUTOMOTIVE ATLANTA II L.L.C.
ASBURY AUTOMOTIVE ATLANTA L.L.C.
ASBURY AUTOMOTIVE BRANDON, L.P.
ASBURY AUTOMOTIVE CENTRAL FLORIDA, L.L.C.
ASBURY AUTOMOTIVE DELAND, L.L.C.
ASBURY AUTOMOTIVE FRESNO L.L.C.
ASBURY AUTOMOTIVE GROUP L.L.C.
ASBURY AUTOMOTIVE JACKSONVILLE GP L.L.C.
ASBURY AUTOMOTIVE JACKSONVILLE, L.P.
ASBURY AUTOMOTIVE MANAGEMENT L.L.C.
ASBURY AUTOMOTIVE MISSISSIPPI L.L.C.
ASBURY AUTOMOTIVE NORTH CAROLINA DEALERSHIP HOLDINGS L.L.C.
ASBURY AUTOMOTIVE NORTH CAROLINA L.L.C.
ASBURY AUTOMOTIVE NORTH CAROLINA MANAGEMENT L.L.C.
ASBURY AUTOMOTIVE NORTH CAROLINA REAL ESTATE HOLDINGS L.L.C.
ASBURY AUTOMOTIVE OREGON L.L.C.
ASBURY AUTOMOTIVE SOUTHERN CALIFORNIA L.L.C.
ASBURY AUTOMOTIVE ST. LOUIS II L.L.C.
ASBURY AUTOMOTIVE ST. LOUIS, L.L.C.
ASBURY AUTOMOTIVE TAMPA GP L.L.C.

ASBURY AUTOMOTIVE TAMPA, L.P.
ASBURY AUTOMOTIVE TEXAS L.L.C.
ASBURY AUTOMOTIVE TEXAS REAL ESTATE HOLDINGS L.L.C.
ASBURY CH MOTORS L.L.C.
ASBURY DELAND IMPORTS 2, L.L.C.
ASBURY FRESNO IMPORTS L.L.C.
ASBURY JAX AC, LLC
ASBURY JAX HOLDINGS, L.P.
ASBURY JAX HON L.L.C.
ASBURY JAX K L.L.C.
ASBURY JAX MANAGEMENT L.L.C.
ASBURY JAX VW L.L.C.
ASBURY MS CHEV, L.L.C.
ASBURY MS GRAY-DANIELS L.L.C.
ASBURY NO CAL NISS L.L.C.
ASBURY SACRAMENTO IMPORTS L.L.C.
ASBURY SC JPV L.L.C.
ASBURY SC LEX L.L.C.
ASBURY SC TOY L.L.C.
ASBURY SO CAL DC L.L.C.
ASBURY SO CAL HON L.L.C.
ASBURY SO CAL NISS L.L.C.
ASBURY SOUTH CAROLINA REAL ESTATE HOLDINGS L.L.C.
ASBURY ST. LOUIS CADILLAC L.L.C.
ASBURY ST. LOUIS FSKR, L.L.C.
ASBURY ST. LOUIS LEX L.L.C.
ASBURY ST. LOUIS LR L.L.C.
ASBURY ST. LOUIS M L.L.C.
ASBURY TAMPA MANAGEMENT L.L.C.
ASBURY TEXAS D FSKR, L.L.C.
ASBURY TEXAS H FSKR, L.L.C.
ASBURY-DELAND IMPORTS, L.L.C.
ATLANTA REAL ESTATE HOLDINGS L.L.C.
AVENUES MOTORS, LTD.
BAYWAY FINANCIAL SERVICES, L.P.
BFP MOTORS L.L.C.
C&O PROPERTIES, LTD.
CAMCO FINANCE II L.L.C.
CFP MOTORS L.L.C.
CH MOTORS L.L.C.
CHO PARTNERSHIP, LTD.
CK CHEVROLET LLC
CK MOTORS LLC
CN MOTORS L.L.C.
COGGIN AUTOMOTIVE CORP.
COGGIN CARS L.L.C.
COGGIN CHEVROLET L.L.C.
COGGIN MANAGEMENT, L.P.
CP-GMC MOTORS L.L.C.
CROWN ACURA/NISSAN, LLC
CROWN CHH L.L.C.
CROWN CHO L.L.C.
CROWN CHV L.L.C.
CROWN FDO L.L.C.
CROWN FFO HOLDINGS L.L.C.

CROWN FFO L.L.C.

CROWN GAC L.L.C.

CROWN GBM L.L.C.
CROWN GCA L.L.C.
CROWN GDO L.L.C.
CROWN GHO L.L.C.
CROWN GNI L.L.C.
CROWN GPG L.L.C.
CROWN GVO L.L.C.
CROWN HONDA, LLC
CROWN MOTORCAR COMPANY L.L.C.
CROWN PBM L.L.C.
CROWN RIA L.L.C.
CROWN RIB L.L.C.
CROWN SJC L.L.C.
CROWN SNI L.L.C.
CSA IMPORTS L.L.C.
ESCUDE-NN L.L.C.
ESCUDE-NS L.L.C.
ESCUDE-T L.L.C.
FLORIDA AUTOMOTIVE SERVICES L.L.C.
HFP MOTORS L.L.C.
JC DEALER SYSTEMS, LLC
KP MOTORS L.L.C.
MCDAVID AUSTIN-ACRA, L.L.C.
MCDAVID FRISCO-HON, L.L.C.
MCDAVID GRANDE, L.L.C.
MCDAVID HOUSTON-HON, L.L.C.
MCDAVID HOUSTON-NISS, L.L.C.
MCDAVID IRVING-HON, L.L.C.
MCDAVID OUTFITTERS, L.L.C.
MCDAVID PLANO-ACRA, L.L.C.
MID-ATLANTIC AUTOMOTIVE SERVICES, L.L.C.
MISSISSIPPI AUTOMOTIVE SERVICES, L.L.C.
MISSOURI AUTOMOTIVE SERVICES, L.L.C.
NP FLM L.L.C.
NP MZD L.L.C.
NP VKW L.L.C.
PLANO LINCOLN-MERCURY, INC.
PRECISION COMPUTER SERVICES, INC.
PRECISION ENTERPRISES TAMPA, INC.
PRECISION INFINITI, INC.
PRECISION MOTORCARS, INC.
PRECISION NISSAN, INC.
PREMIER NSN L.L.C.
PREMIER PON L.L.C.
PRESTIGE BAY L.L.C.
PRESTIGE TOY L.L.C.
SOUTHERN ATLANTIC AUTOMOTIVE SERVICES, L.L.C.
TAMPA HUND, L.P.
TAMPA KIA, L.P.
TAMPA LM, L.P.
TAMPA MIT, L.P.
TEXAS AUTOMOTIVE SERVICES, L.L.C.
THOMASON AUTO CREDIT NORTHWEST, INC.
THOMASON DAM L.L.C.
THOMASON FRD L.L.C.

THOMASON HUND L.L.C.

THOMASON PONTIAC-GMC L.L.C.

WMZ MOTORS, L.P.

WTY MOTORS, L.P.

By:  

/s/ George A Villasana

  Name:   George A. Villasana
  Title:   Secretary

 

cc: Joel T. May, Esq. (Jones Day)

Annex A

 

Co-Registrant

   

IRS Employer Identification Number

AF Motors, L.L.C.

    59-3604214

ANL, L.P.

    59-3503188

Arkansas Automotive Services, L.L.C.

    27-1386071

Asbury AR Niss L.L.C.

    84-1666361

Asbury Atlanta AC L.L.C.

    58-2241119

Asbury Atlanta AU L.L.C.

    58-2241119

Asbury Atlanta BM L.L.C.

    58-2241119

Asbury Atlanta Chevrolet L.L.C.

    58-2241119

Asbury Atlanta Hon L.L.C.

    58-2241119

Asbury Atlanta Inf L.L.C.

    58-2241119

Asbury Atlanta Infiniti L.L.C.

    58-2241119

Asbury Atlanta Jaguar L.L.C.

    58-2241119

Asbury Atlanta Lex L.L.C.

    58-2241119

Asbury Atlanta Nis L.L.C.

    58-2241119

Asbury Atlanta Toy L.L.C.

    26-2192047

Asbury Atlanta VB L.L.C.

    58-2241119

Asbury Atlanta VL L.L.C.

    58-2241119

Asbury Automotive Arkansas Dealership Holdings L.L.C.

    71-0817515

Asbury Automotive Arkansas L.L.C.

    71-0817514

ASBURY AUTOMOTIVE ATLANTA II L.L.C.

    26-1923764

Asbury Automotive Atlanta L.L.C.

    58-2241119

Asbury Automotive Brandon, L.P.

    59-3584655

Asbury Automotive Central Florida, L.L.C.

    59-3580818

Asbury Automotive Deland, L.L.C.

    59-3604210

Asbury Automotive Fresno L.L.C.

    03-0508496

Asbury Automotive Group L.L.C.

    23-2790555

Asbury Automotive Jacksonville GP L.L.C.

    59-3512660

Asbury Automotive Jacksonville, L.P.

    59-3512662

Asbury Automotive Management L.L.C.

    23-3006304

Asbury Automotive Mississippi L.L.C.

    64-0924573

Asbury Automotive North Carolina Dealership Holdings L.L.C.

    56-2106587

Asbury Automotive North Carolina L.L.C.

    52-2106838

Asbury Automotive North Carolina Management L.L.C.

    52-2106838

Asbury Automotive North Carolina Real Estate Holdings L.L.C.

    23-2983952

Asbury Automotive Oregon L.L.C.

    52-2106837

Asbury Automotive Southern California L.L.C.

    16-1676796

ASBURY AUTOMOTIVE ST. LOUIS II L.L.C.

    26-2753770

Asbury Automotive St. Louis, L.L.C.

    43-1767192

Asbury Automotive Tampa GP L.L.C.

    13-3990508

Asbury Automotive Tampa, L.P.

    13-3990509

Asbury Automotive Texas L.L.C.

    13-3997031

ASBURY AUTOMOTIVE TEXAS REAL ESTATE HOLDINGS L.L.C.

    11-3816183

Asbury CH Motors L.L.C.

    59-3185442

Asbury Deland Imports 2, L.L.C.

    59-3629420

Asbury Fresno Imports L.L.C.

    03-0508500

Asbury Jax AC, LLC

    45-0551011

Asbury Jax Holdings, L.P.

    59-3516633

Asbury Jax Hon L.L.C.

    02-0811016

Asbury Jax K L.L.C.

    36-4572826

Asbury Jax Management L.L.C.

    59-3503187

Asbury Jax VW L.L.C.

    02-0811020

ASBURY MS CHEV, L.L.C.

    06-1749057

Asbury MS Gray-Daniels L.L.C.

    64-0939974

Co-Registrant

   

IRS Employer Identification Number

Asbury No Cal Niss L.L.C.

    05-0605055

Asbury Sacramento Imports L.L.C.

    33-1080505

Asbury SC JPV L.L.C.

    27-3565233

Asbury SC LEX L.L.C.

    27-3565101

Asbury SC TOY L.L.C.

    27-3564690

ASBURY SO CAL DC L.L.C.

    33-1080498

ASBURY SO CAL HON L.L.C.

    33-1080502

Asbury So Cal Niss L.L.C.

    59-3781893

Asbury South Carolina Real Estate Holdings L.L.C.

    27-4085056

Asbury St. Louis Cadillac L.L.C.

    43-1767192

ASBURY ST. LOUIS FSKR, L.L.C.

    27-1076730

Asbury St. Louis Lex L.L.C.

    43-1767192

Asbury St. Louis LR L.L.C.

    43-1799300

Asbury St. Louis M L.L.C.

    27-3214624

Asbury Tampa Management L.L.C.

    59-2512657

ASBURY TEXAS D FSKR, L.L.C.

    27-1076393

ASBURY TEXAS H FSKR, L.L.C.

    27-1076640

Asbury-Deland Imports, L.L.C.

    59-3604213

Atlanta Real Estate Holdings L.L.C.

    58-2241119

Avenues Motors, Ltd.

    59-3381433

Bayway Financial Services, L.P.

    59-3503190

BFP Motors L.L.C.

    30-0217335

C&O PROPERTIES, LTD.

    59-2495022

Camco Finance II L.L.C.

    52-2106838

CFP Motors L.L.C.

    65-0414571

CH Motors L.L.C.

    59-3185442

CHO Partnership, LTD.

    59-3041549

CK Chevrolet LLC

    59-3580820

CK Motors LLC

    59-3580825

CN Motors L.L.C.

    59-3185448

Coggin Automotive Corp.

    59-1285803

Coggin Cars L.L.C.

    59-3624906

Coggin Chevrolet L.L.C.

    59-3624905

Coggin Management, L.P.

    59-3503191

CP-GMC Motors L.L.C.

    59-3185453

Crown Acura/Nissan, LLC

    56-1975265

Crown CHH L.L.C.

    52-2106838

Crown CHO L.L.C.

    84-1617218

Crown CHV L.L.C.

    52-2106838

Crown FDO L.L.C.

    04-3623132

Crown FFO Holdings L.L.C.

    56-2182741

Crown FFO L.L.C.

    56-2165412

Crown GAC L.L.C.

    52-2106838

Crown GBM L.L.C.

    52-2106838

Crown GCA L.L.C.

    14-1854150

Crown GDO L.L.C.

    52-2106838

Crown GHO L.L.C.

    52-2106838

Crown GNI L.L.C.

    52-2106838

Crown GPG L.L.C.

    52-2106838

Crown GVO L.L.C.

    52-2106838

Crown Honda, LLC

    56-1975264

Crown Motorcar Company L.L.C.

    62-1860414

CROWN PBM L.L.C.

    14-2004771

Crown RIA L.L.C.

    52-2106838

Crown RIB L.L.C.

    56-2125835

Co-Registrant

   

IRS Employer Identification Number

Crown SJC L.L.C.    81-0630983

Crown SNI L.L.C.

    30-0199361

CSA Imports L.L.C.

    59-3631079

ESCUDE-NN L.L.C.

    64-0922808

ESCUDE-NS L.L.C.

    64-0922811

ESCUDE-T L.L.C.

    64-0922812

Florida Automotive Services L.L.C.

    26-3828097

HFP Motors L.L.C.

    06-1631102

JC Dealer Systems, LLC

    58-2628641

KP Motors L.L.C.

    06-1629064

McDAVID AUSTIN-ACRA, L.L.C.

    11-3816170

MCDAVID FRISCO-HON, L.L.C.

    11-3816176

MCDAVID GRANDE, L.L.C.

    11-3816168

MCDAVID HOUSTON-HON, L.L.C.

    11-3816178

McDAVID HOUSTON-NISS, L.L.C.

    11-3816172

McDAVID IRVING-HON, L.L.C.

    11-3816175

McDAVID OUTFITTERS, L.L.C.

    11-3816166

MCDAVID PLANO-ACRA, L.L.C.

    11-3816179

Mid-Atlantic Automotive Services, L.L.C.

    27-1386312

Mississippi Automotive Services, L.L.C.

    27-1386394

Missouri Automotive Services, L.L.C.

    27-1386466

NP FLM L.L.C.

    71-0819724

NP MZD L.L.C.

    71-0819723

NP VKW L.L.C.

    71-0819721

PLANO LINCOLN-MERCURY, INC.

    75-2430953

Precision Computer Services, Inc.

    59-2867725

PRECISION ENTERPRISES TAMPA, INC.

    59-2148481

Precision Infiniti, Inc.

    59-2958651

PRECISION MOTORCARS, INC.

    59-1197700

Precision Nissan, Inc.

    59-2734672

Premier NSN L.L.C.

    71-0819715

Premier Pon L.L.C.

    71-0819714

Prestige Bay L.L.C.

    71-0819719

Prestige TOY L.L.C.

    71-0819720

Southern Atlantic Automotive Services, L.L.C.

    37-1514247

Tampa Hund, L.P.

    59-3512664

Tampa Kia, L.P.

    59-3512666

Tampa LM, L.P.

    52-2124362

Tampa Mit, L.P.

    59-3512667

Texas Automotive Services, L.L.C.

    27-1386537

Thomason Auto Credit Northwest, Inc.

    93-1119211

Thomason Dam L.L.C.

    93-1266231

Thomason Frd L.L.C.

    93-1254703

Thomason Hund L.L.C.

    93-1254690

Thomason Pontiac-GMC L.L.C.

    43-1976952

WMZ Motors, L.P.

    59-3512663

WTY Motors, L.P.

    59-3512669