ACAR Leasing Ltd.

Notice of Effectiveness

Correspondence with the SEC

Correspondence with the SEC

Registration Statement Under the Securities Act of 1933 (amendment)

Letter from the SEC

Registration Statement Under the Securities Act of 1933

Correspondence with the SEC

1.01,1.02,6.02,9.01

Notice of Effectiveness

Correspondence with the SEC

Registration Statement Under the Securities Act of 1933 (amendment)

Correspondence with the SEC

Letter from the SEC

Registration Statement Under the Securities Act of 1933

Correspondence with the SEC

Notice of Effectiveness

Correspondence with the SEC

Letter from the SEC

Registration Statement Under the Securities Act of 1933

Notice of Effectiveness

Correspondence with the SEC

Registration Statement Under the Securities Act of 1933 (amendment)

Correspondence with the SEC

Letter from the SEC

Correspondence with the SEC

Notice of Effectiveness

Registration statement under Securities Act of 1933 (amendment)

Registration statement under Securities Act of 1933 (amendment)

Registration statement under Securities Act of 1933