# EDGAR Filing Document

**Accession Number:** 0001182534
**File Stem:** 0001104659-23-005371
**Filing Date:** 2023-1
**Character Count:** 2930
**Document Hash:** 240ab28f0734e24162dd6eba8836ca55
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-005371.hdr.sgml**: 20230222

**ACCESSION NUMBER**: 0001104659-23-005371

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230120

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** VOLKSWAGEN AUTO LEASE/LOAN UNDERWRITTEN FUNDING, LLC
- **CENTRAL INDEX KEY:** 0001182534
- **STANDARD INDUSTRIAL CLASSIFICATION:** ASSET-BACKED SECURITIES [6189]
- **IRS NUMBER:** 113650483
- **STATE OF INCORPORATION:** DE

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 2200 WOODLAND POINTE AVENUE
- **CITY:** HERNDON
- **STATE:** VA
- **ZIP:** 20171
- **BUSINESS PHONE:** (703) 364-7325

**MAIL ADDRESS:**
- **STREET 1:** 2200 WOODLAND POINTE AVENUE
- **CITY:** HERNDON
- **STATE:** VA
- **ZIP:** 20171

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** VOLKSWAGEN AUTO LEASE UNDERWRITTEN FUNDING LLC
- **DATE OF NAME CHANGE:** 20020823

January 20, 2023

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.<br> Washington, D.C. 20549

Attention: Jason Weidberg <br> Arthur Sandel

Re: <u>Volkswagen Auto Lease/Loan Underwritten Funding, LLC<br> Registration Statement on Form SF-3<br> File No. 333-269194 (the "Registration Statement")</u>

Ladies and Gentlemen:

On behalf of Volkswagen Auto Lease/Loan Underwritten Funding, LLC (the "Registrant"), I hereby request that, pursuant to Rule 461 under the Securities Act of 1933, as amended, the Securities and Exchange Commission (the "Commission") take such action as is necessary to declare the above referenced Registration Statement effective by 3:00 p.m. (Eastern time) on January 24, 2023 or as soon as thereafter practicable.

The Registrant acknowledges that 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; 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 disclosure in the filing; and the Registrant may not assert staff comments and the declaration of effectiveness as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

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| | | |
|:---|:---|:---|
| Very truly yours, | Very truly yours, | Very truly yours, |
| VOLKSWAGEN AUTO LEASE/LOAN | VOLKSWAGEN AUTO LEASE/LOAN | VOLKSWAGEN AUTO LEASE/LOAN |
| UNDERWRITTEN FUNDING, LLC | UNDERWRITTEN FUNDING, LLC | UNDERWRITTEN FUNDING, LLC |
| By: | /s/ Garett Miles | /s/ Garett Miles |
|  | Name: | Garett Miles |
|  | Title: | President and Head of Securitization |
| By: | /s/ Jens Schreiber | /s/ Jens Schreiber |
|  | Name: | Jens Schreiber |
|  | Title: | Treasurer |

---