June 26, 2000
VIA EDGAR
Filer Support, EDGAR
U.S. Securities and Exchange Commission
Operations Center, Stop 0-7
6432 General Green Way
Alexandria, VA 22312
Re: AmSouth AutoCorp, Inc. (File No. 333-49313)
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On April 4, 1998, AmSouth AutoCorp, Inc. (the "Company"), an
affiliate of AmSouth Bank, filed a Registration Statement on Form S-3 with
respect to Asset-Backed Notes and Certificates (Accession Number
0000950131-98-002333) . On July 16, 1998, the Company filed Amendment No. 1
to the Registration Statement (Accession Number 0000950131-98-004325) .
This registration statement was never declared effective by the Securities
and Exchange Commission, nor was it ever withdrawn.
On June 6, 2000, AmSouth Auto Receivables LLC, another affiliate
of AmSouth Bank, filed a Registration Statement on Form S-3. In connection
with the staff of the Securities and Exchange Commission's review of this
registration statement, Mr. Mark W. Green, Associate Director in the
Division of Corporation Finance, requested that we formally withdraw
AmSouth AutoCorp, Inc.'s registration statement.
Pursuant to that request, AmSouth AutoCorp, Inc. hereby requests
that its Registration Statement on Form S-3 (File No. 333-49313) be
withdrawn pursuant to Rule 477 promulgated under the Securities Act of
1933, as amended.
Should you have any questions, please contact Chadwick A. Hoyt of
Mayer, Brown & Platt at (312) 701-7063. Thank you very much for your
assistance.
Very truly yours,
/s/ P. K. Chatterjee
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P. K. Chatterjee
