# EDGAR Filing Document

**Accession Number:** 0002108968
**File Stem:** 0001539497-26-001086
**Filing Date:** 2026-4
**Character Count:** 1827
**Document Hash:** 557b218b6e53bcb527c51aa8df76c6c3
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001539497-26-001086.hdr.sgml**: 20260506

**ACCESSION NUMBER**: 0001539497-26-001086

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260406

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Nomura Commercial Asset Depositor Co LLC
- **CENTRAL INDEX KEY:** 0002108968
- **STANDARD INDUSTRIAL CLASSIFICATION:** ASSET-BACKED SECURITIES [6189]
- **ORGANIZATION NAME:** Office of Structured Finance
- **EIN:** 133518229
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0331

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

**BUSINESS ADDRESS:**
- **STREET 1:** 251 LITTLE FALLS DRIVE
- **CITY:** WILMINGTON
- **STATE:** DE
- **ZIP:** 19808
- **BUSINESS PHONE:** 212-667-9000

**MAIL ADDRESS:**
- **STREET 1:** 251 LITTLE FALLS DRIVE
- **CITY:** WILMINGTON
- **STATE:** DE
- **ZIP:** 19808

April 6, 2026

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Re: Nomura Commercial Asset Depositor Company LLC <br> Registration Statement on Form SF-3 <br> <u>File No. 333-293355</u>

Ladies and Gentlemen:

In accordance with Rule 461 under the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned, as Registrant, hereby requests that the effective date for the above-referenced Registration Statement be accelerated so that it will be declared effective by 5:00 p.m. (Eastern time) on April 8, 2026, or as soon as practicable thereafter.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| NOMURA COMMERCIAL ASSET DEPOSITOR COMPANY LLC | NOMURA COMMERCIAL ASSET DEPOSITOR COMPANY LLC |
| By: | /s/ Natalie Grainger |
| Name: | Natalie Grainger |
| Title: | President and Managing Director |

---

*Form SF-3 – Acceleration Request*