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SEC – ‘UPLOAD’ from 4/16/13 re: Uag Finance Co Inc, et al. – ‘LETTER’

On:  Tuesday, 4/16/13, at 11:22am ET   ·   Private-to-Public:  Filing  –  Release Delayed to:  8/27/13   ·   Accession #:  0-13-20313

Previous ‘UPLOAD’:  ‘UPLOAD’ on 4/16/13   ·   Next:  ‘UPLOAD’ on 4/16/13   ·   Latest:  ‘UPLOAD’ on 4/4/24   ·   1 Reference:  To:  Goodson Pontiac GMC LLC – ‘S-4’ on 3/19/13

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  As Of                Filer                Filing    For·On·As Docs:Size              Issuer

 4/16/13  SEC                               UPLOAD8/27/13    1:303K Uag Finance Co Inc
                                                                          Landers United Auto Group No 2 Inc
                                                                          CJNS LLC
                                                                          Goodson Pontiac GMC LLC
                                                                          Uag Graceland II Inc
                                                                          Uag International Holdings Inc
                                                                          Sau Automotive Ltd
                                                                          Uag Caribbean Inc
                                                                          Uag Michigan TMV LLC
                                                                          Tri City Leasing Inc
                                                                          Uag Connecticut LLC
                                                                          United Ford Broken Arrow LLC
                                                                          UAG Nevada Land LLC
                                                                          UAG Escondido M1 Inc
                                                                          Scottsdale Paint & Body, LLC
                                                                          PAG Orlando Limited, Inc.
                                                                          Classic Special Hyundai, Ltd
                                                                          SL Automotive, LLC
                                                                          PAG Acquisition 41, LLC
                                                                          PAG Madison T1, LLC
                                                                          Penske Car Rental Holdings, LLC
                                                                          PAG Orange County RR1, Inc.
                                                                          PAG Santa Ana B1, Inc.
                                                                          PAG Texas Management Company, Inc.
                                                                          PAG Northern California Management, Inc.
                                                                          SA Automotive Ltd
                                                                          County Auto Group Partnership
                                                                          Michael Chevrolet Oldsmobile Inc
                                                                          Difeo Nissan Partnership
                                                                          Landers Buick Pontiac Inc
                                                                          Peachtree Nissan Inc
                                                                          Brett Morgan Chevrolet Geo Inc
                                                                          Classic Auto Group Inc
                                                                          Landers Ford North Inc
                                                                          Motorcars Acquisition II LLC
                                                                          National City Ford Inc
                                                                          Uag Fayetteville II LLC
                                                                          Uag Houston Acquisition Ltd
                                                                          Uag Kissimmee Motors Inc
                                                                          United Auto Fourth Funding Inc
                                                                          Uag Landers Springdale LLC
                                                                          Uag Spring LLC
                                                                          Uag VK LLC
                                                                          Uag Young II Inc
                                                                          Europa Auto Imports Inc
                                                                          Uag Michigan Cadillac LLC
                                                                          Uag Michigan T1 LLC
                                                                          KMT/Uag Inc
                                                                          KMPB LLC
                                                                          Uag Chevrolet Inc
                                                                          Uag Classic Inc
                                                                          UnitedAuto Scottsdale Property Holdings LLC
                                                                          Dealer Accessories LLC
                                                                          UAG West Bay IP LLC
                                                                          UAG West Bay IM LLC
                                                                          UAG Westbay IB LLC
                                                                          UAG Westbay FM LLC
                                                                          UAG Sunnyvale Inc
                                                                          UAG San Diego JA Inc
                                                                          Uag GP Ltd
                                                                          Uag GD Ltd
                                                                          UAG Escondido H1 Inc
                                                                          UAG Clovis Inc
                                                                          Sigma Motors Inc
                                                                          Late Acquisition II LLC
                                                                          Scottsdale 101 Management, LLC
                                                                          UAG Arkansas FLM, LLC
                                                                          UAG Royal Palm M1, LLC
                                                                          Classic Special Advertising, Inc.
                                                                          PAG North Scottsdale BE, LLC
                                                                          Classic Special, LLC
                                                                          PAG Austin S1, LLC
                                                                          PAG Chantilly M1, LLC
                                                                          PAG San Jose S1, Inc.
                                                                          Peter Pan Motors, Inc.
                                                                          PAG Acquisition 28, LLC
                                                                          PAG Surprise T1, LLC
                                                                          PAG West Acquisition 9, Inc.
                                                                          PAG Arkansas F1, LLC
                                                                          PAG Arkansas MIT, LLC
                                                                          PAG Madison L1, LLC
                                                                          PAG Mentor A1, Inc.
                                                                          SDG Automotive Investments, LLC
                                                                          Uag Atlanta IV Motors Inc
                                                                          Oct Partnership
                                                                          Young Management Group Inc
                                                                          Motorcars Acquisition III LLC
                                                                          Relentless Pursuit Enterprises Inc
                                                                          Scottsdale Ferrari LLC
                                                                          Young Dan Chevrolet Inc
                                                                          Palm Auto Plaza LLC
                                                                          UAG Turnersville Motors LLC
                                                                          UAG East LLC
                                                                          Tamburro Enterprises, Inc.
                                                                          PAG Clovis T1, Inc
                                                                          HT Automotive, LLC
                                                                          PAG East, LLC
                                                                          PAG Distributor S1, LLC
                                                                          PAG Bedford Properties, LLC
                                                                          PAG Orange County Management company, Inc.
                                                                          PAG Marin M1, Inc.
                                                                          UAG Central NJ, LLC
                                                                          PAG San Francisco N1, Inc.
                                                                          Difeo Chrysler Plymouth Jeep Eagle Partnership
                                                                          West Palm Auto Mall Inc
                                                                          Hudson Motors Partnership
                                                                          Atlantic Auto Second Funding Corp
                                                                          United Nissan Inc/GA
                                                                          Classic Enterprises LLC
                                                                          Classic Turnersville Inc
                                                                          Motorcars Acquisition IV LLC
                                                                          Uag Fayetteville I LLC
                                                                          Uag Fayetteville III LLC
                                                                          United Auto Licensing LLC
                                                                          United Nissan Inc/TN
                                                                          United Auto Finance Inc
                                                                          Uag Memphis II Inc
                                                                          Scottsdale Jaguar Ltd
                                                                          Uag Tulsa Holdings LLC
                                                                          Uag Michigan Pontiac-GMC LLC
                                                                          Uag Nanuet II LLC
                                                                          West Palm Nissan LLC
                                                                          United Ford North LLC
                                                                          UAG West Bay IW LLC
                                                                          UAG West Bay IN LLC
                                                                          UAG Westbay IA LLC
                                                                          UAG Northeast LLC
                                                                          UAG Michigan H1 LLC
                                                                          UAG Escondido A1 Inc
                                                                          Motorcars Acquisition VI LLC
                                                                          Late Acquisition I LLC
                                                                          DiFeo Partnership LLC
                                                                          UAG Hudson CJD, LLC
                                                                          Turnersville Auto Outlet, LLC
                                                                          PAG Michigan S1, LLC
                                                                          Hill country Imports, Ltd
                                                                          Classic Oldsmobile Pontiac-GMC, Ltd.
                                                                          Classic Special Automotive GP, LLC
                                                                          PAG Goodyear F1, LLC
                                                                          PAG Acquisition 36, LLC
                                                                          PAG Acquisition 40, LLC
                                                                          PAG Avondale H1, LLC
                                                                          Penske Direct, LLC
                                                                          Somerset Motors Inc
                                                                          Difeo Leasing Partnership
                                                                          UAG Minneapolis B1 LLC
                                                                          Penske Wholesale Outlet, LLC
                                                                          PAG Investments, LLC
                                                                          UAG San Diego AU Inc
                                                                          Scottsdale Management Group Ltd
                                                                          Classic Motor Sales LLC
                                                                          Young D Chevrolet LLC
                                                                          UAG Texas LLC
                                                                          PAG West, LLC
                                                                          Difeo Hyundai Partnership
                                                                          Covington Pike Dodge Inc
                                                                          Uag Turnersville Realty LLC
                                                                          HBL LLC
                                                                          PMRC LLC
                                                                          UAG Marin Inc
                                                                          PAG Tempe M1, LLC
                                                                          PAG Greenwich M1, LLC
                                                                          PAG Ontario B1, Inc.
                                                                          Auto Mall Payroll Services Inc
                                                                          Atlantic Auto Third Funding Corp
                                                                          Classic Imports Inc
                                                                          Goodson North LLC
                                                                          Uag Hudson Inc
                                                                          Young Dan Motors LLC
                                                                          Uag Oldmobile of Indiana LLC
                                                                          GMG Motors Inc
                                                                          Uag CHCC Inc
                                                                          United Auto Care Products LLC
                                                                          UAG Memphis Management Inc
                                                                          UAG Capitol Inc
                                                                          FRN of Tulsa LLC
                                                                          PAG Orlando Partnership, Ltd.
                                                                          PAG Acquisition 27, LLC
                                                                          PAG Edison B1, LLC
                                                                          PAG West Acquisition 7, Inc.
                                                                          PAG Bedford A1, LLC
                                                                          Classic Management Co Inc
                                                                          UAG West Bay IL LLC
                                                                          West Palm S1, LLC
                                                                          PAG Atlanta Management, Inc.
                                                                          PAG Santa Ana AVW, Inc.
                                                                          Danbury Auto Partnership
                                                                          Somerset Motors Partnership
                                                                          Motorcars Acquisition LLC
                                                                          Difeo Tenafly Partnership
                                                                          Uag Phoenix VC LLC
                                                                          UAG West Bay II LLC
                                                                          UAG Citrus Motors LLC
                                                                          UAG Chantilly AU, LLC
                                                                          PAG Michigan Holdings, LLC
                                                                          PAG Austin H1, LLC
                                                                          UAG San Diego Management Inc
                                                                          UAG West Bay IV LLC
                                                                          Sun Motors, LLC
                                                                          Penske Car Rental Memphis, LLC
                                                                          Uag Texas II Inc
                                                                          Westbury Superstore Ltd
                                                                          WTA Motors Ltd
                                                                          UAG Michigan H2 LLC
                                                                          JS Imports LLC
                                                                          PAG Orlando General, Inc.
                                                                          Classic Special Automotive Ltd
                                                                          PAG Arkansas F2, LLC
                                                                          Motorcars Acquisition V LLC
                                                                          Penske Car Rental Indiana, LLC
                                                                          Uag Carolina Inc
                                                                          Central Ford Center Inc
                                                                          Uag Memphis IV Inc
                                                                          UAG Central Region Management Inc
                                                                          UAG Stevens Creek II Inc
                                                                          UAG Atlanta H1 LLC
                                                                          PAG Turnersville AU, LLC
                                                                          Automotive Media Holdings, LLC
                                                                          Penske Automotive Group, Inc.
                                                                          PAG AZ Properties, LLC
                                                                          Uag Realty LLC
                                                                          UAG Los Gatos Inc
                                                                          Landers Auto Sales LLC
                                                                          United Ranch Automotive LLC
                                                                          UAG West Bay AM LLC
                                                                          SK Motors, LLC
                                                                          Uag Mentor Acquisition LLC
                                                                          United Auto Fifth Funding Inc
                                                                          UAG San Diego H1 Inc
                                                                          UAG San Diego A1 Inc
                                                                          Gene Reed Chevrolet Inc
                                                                          UAG Westbay IAU LLC
                                                                          PAG West Acquisition 8, Inc.
                                                                          Atlantic Auto Funding Corp
                                                                          Classic Nissan of Turnersville LLC
                                                                          Young Automotive Holdings LLC
                                                                          Goodson Spring Branch LLC
                                                                          UAG Royal Palm LLC
                                                                          Cycle Holdings, LLC
                                                                          PAG West Bay MIT, LLC
                                                                          Florida Chrysler Plymouth Inc
                                                                          Uag GW Ltd
                                                                          Uag GN Ltd
                                                                          PAG Bedford P1, LLC
                                                                          Uag Duluth Inc
                                                                          Unitedauto Dodge of Shreveport Inc

Delayed-Release Comment or Other Letter from the SEC
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Document/Exhibit                   Description                      Pages   Size 

 1: LETTER      Comment or Other Letter from the SEC                 PDF    139K 


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1 Previous Filing that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/19/13  Goodson Pontiac GMC LLC           S-4¶                  12:3.2M                                   Toppan Merrill/FA
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