# EDGAR Filing Document

**Accession Number:** 0001178049
**File Stem:** 0000000000-25-006003
**Filing Date:** 2025-6
**Character Count:** 6617
**Document Hash:** f0932a3ebc185a21203aa1131fc03d86
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-006003.hdr.sgml**: 20251120

**ACCESSION NUMBER**: 0000000000-25-006003

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250606

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** USAA ACCEPTANCE LLC
- **CENTRAL INDEX KEY:** 0001178049
- **STANDARD INDUSTRIAL CLASSIFICATION:** ASSET-BACKED SECURITIES [6189]
- **ORGANIZATION NAME:** Office of Structured Finance
- **EIN:** 000000000

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 333-287184

**BUSINESS ADDRESS:**
- **STREET 1:** 10750 MCDERMOTT FREEWAY
- **CITY:** SAN ANTONIO
- **STATE:** TX
- **ZIP:** 78288
- **BUSINESS PHONE:** 2104987479

**MAIL ADDRESS:**
- **STREET 1:** 10750 MCDERMOTT FREEWAY
- **CITY:** SAN ANTONIO
- **STATE:** TX
- **ZIP:** 78288
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001193125-25-117585

## Text-Extract

```

                                                            June 6, 2025

Melissa Jackson
President
USAA Acceptance, LLC
1105 North Market Street, Suite 1300
Wilmington, Delaware 19801

       Re: USAA Acceptance, LLC
           Registration Statement on Form SF-3
           Filed May 12, 2025
           File No. 333-287184
Dear Melissa Jackson:

       We have reviewed your registration statement and have the following
comments.

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments.

Registration Statement on Form SF-3
General

1.     Please confirm that the depositor and any issuing entities previously
established,
       directly or indirectly, by the depositor or any affiliate of the
depositor have been
       current and timely with Exchange Act reporting during the last twelve
months with
       respect to asset-backed securities involving the same asset class.
Please refer to
       General Instruction I.A.2. of Form SF-3.
Form of Prospectus
Where to Find Information in this Prospectus, page 1

2.     We note your statement that you do not assume any responsibility to
update or review
       any forward-looking statement. This disclaimer does not appear to be
consistent with
       your disclosure obligations. Please revise to clarify that you will
update this
       information to the extent required by law.
 June 6, 2025
Page 2

Risk Factors
There may be a conflict of interst among classes of notes or among noteholders
generally.,
page 30

3.     We note your statement that investors in one or more classes of notes,
directly or
       through affiliates, may have business relationships with the sponsor,
the depositor, the
       servicer, or their affiliates. We also note your example that an
investor may provide
       services to, or obtain services from, these parties, and any of such
parties may be a
       creditor of the others through a financing or other contractual
relationship, which may
       include the sharing of material information regarding the sponsor, the
depositor, the
       servicer or their affiliates that is not disclosed in this prospectus.
However, we are
       unable to locate disclosure elsewhere about these potential business
relationships.
       Please revise your prospectus where appropriate to indicate that you
will provide a
       description of the general character of any business relationship or
agreement that is
       entered into outside the ordinary course of business or that is on terms
other than
       would be obtained in an arm's length transaction as required by Item
1119(b) of
       Regulation AB. Refer also to the Instruction to Item 1119(b) of
Regulation AB.
4.     We also note your statements that such business relationships between an
investor and
       one or more transaction parties may create conflicts of interests with
other
       noteholders. Please explain how this disclosure is consistent with
Securities Act Rule
       192 or revise to qualify it as subject to applicable law. In addressing
this comment,
       please consider, as applicable, any case where the investor may be a
securitization
       participant or sponsor as defined in Rule 192(c), including as a result
of the business
       relationship or the resultant sharing of information.
Description of the Certificates, page 102

5.     We note your statements here and elsewhere throughout the prospectus
that certain
       disclosure included in the prospectus does not purport to be complete
and is subject
       to, and qualified in its entirety by reference to, the provisions of the
applicable
       principal documents. As you are responsible for the accuracy and
completeness of the
       information in the filing, this type of disclaimer is not appropriate.
While disclosure
       may direct investors to read the entirety of the applicable documents
for a more
       complete discussion, the description of the material terms of such
documents must be
       complete. Please revise accordingly here and elsewhere in the prospectus
as
       necessary.
Part II - Information Not Required in Prospectus
Item 14(a). Exhibits, page II-2

6.     Please file your remaining exhibits with your next amendment. Refer to
Item 1100(f)
       of Regulation AB and Instruction 1 to Item 601 of Regulation S-K. Note
that we may
       have additional comments on your registration statement following our
review of any
       such exhibits.
        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.
 June 6, 2025
Page 3

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Komul Chaudhry at 202-551-4746 or Kayla Roberts at
202-551-3490
with any questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Structured
Finance

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._