# EDGAR Filing Document

**Accession Number:** 0001405332
**File Stem:** 0001193125-23-038708
**Filing Date:** 2023-2
**Character Count:** 2636
**Document Hash:** 224c8e0c5250a653147b3c0b3c293530
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-038708.hdr.sgml**: 20230317

**ACCESSION NUMBER**: 0001193125-23-038708

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230214

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Fifth Third Holdings Funding, LLC
- **CENTRAL INDEX KEY:** 0001405332
- **STANDARD INDUSTRIAL CLASSIFICATION:** ASSET-BACKED SECURITIES [6189]
- **IRS NUMBER:** 352301537
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 1701 GOLF ROAD, TOWER 1, 9TH FLOOR
- **CITY:** ROLLING MEADOWS
- **STATE:** IL
- **ZIP:** 60008
- **BUSINESS PHONE:** 847-354-7341

**MAIL ADDRESS:**
- **STREET 1:** 1701 GOLF ROAD, TOWER 1, 9TH FLOOR
- **CITY:** ROLLING MEADOWS
- **STATE:** IL
- **ZIP:** 60008

February 14, 2023

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Kayla Roberts

Re: Fifth Third Holdings Funding, LLC

Registration Statement on Form SF-3

<u>File No.</u> <u>333-267774 (the "Registration Statement")</u>

Ladies and Gentlemen:

On behalf of Fifth Third Holdings Funding, LLC (the "<u>Registrant</u>"), I hereby request that, pursuant to Rule 461 under the Securities Act of 1933, as amended, the Securities and Exchange Commission (the "<u>Commission</u>") take such action as is necessary to declare the above referenced Registration Statement effective by 3:00 p.m. (Eastern time) on February 16, 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 a 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, |
| FIFTH THIRD HOLDINGS FUNDING, LLC | FIFTH THIRD HOLDINGS FUNDING, LLC |
| By: | /s/ Bryan D. Preston |
| Name: Bryan D. Preston | Name: Bryan D. Preston |
| Title: Director and President | Title: Director and President |

---

*Fifth Third Shelf* 

*Acceleration Request*