UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, DC 20549

FORM 8-K

CURRENT REPORT PURSUANT TO

SECTION 13 OR 15(d) OF THE

SECURITIES EXCHANGE ACT OF 1934

Date of report (Date of earliest event reported): ~~October~~November 272, 2020 VERIZON OWNER TRUST 2020-C (Exact name of Issuing Entity as specified in its charter) Commission File Number: 333-224598-07 Central Index Key: 0001826657 VERIZON ABS LLC (Exact name of Depositor/Registrant as specified in its charter) Central Index Key: 0001737286

VERIZON OWNER TRUST 2020-C

(Exact name of Issuing Entity as specified in its charter)

Commission File Number: 333-224598-07

Central Index Key: 0001826657

VERIZON ABS LLC

(Exact name of Depositor/Registrant as specified in its charter)

Central Index Key: 0001737286

Delaware	333-224598	22-3372889
(State or Other Jurisdiction of Incorporation of Registrant)	(Commission File Number of Registrant)	(IRS Employer Identification No. of Registrant)

CELLCO PARTNERSHIP

(Exact name of Sponsor as specified in its charter)

Central Index Key: 0001175215

One Verizon Way Basking Ridge, New Jersey		07920
(Address of principal executive offices)		(Zip Code)

Registrant’s telephone number, including area code: (212) 395-1000 ~~Not Applicable (Former name or former address, if changed since last report)~~

Not Applicable

(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

[ ]	Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

[ ]	Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

[ ]	Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

[ ]	Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Exchange Act:

Title of each class		Trading Symbol(s)		Name of each exchange on which registered
Not applicable		Not applicable		Not applicable

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company [ ]

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.

[ ]

Item 18.01 ~~Entry~~ ~~into~~Other ~~a Material Definitive Agreement~~Events.

~~On or about November 2~~Morgan, ~~2020,~~Lewis ~~Verizon~~& ~~ABS~~Bockius ~~LLC~~LLP ~~will~~and ~~transfer~~Morris ~~certain~~James ~~device~~LLP ~~payment~~have ~~plan~~been ~~agreements~~retained ~~(the~~by ~~“Receivables”) to~~ Verizon ~~Owner~~ ~~Trust~~ABS ~~2020-C~~LLC ~~(the “Trust”). The Trust will grant a security interest in the Receivables to U.S. Bank National Association,~~ as ~~indenture~~counsel ~~trustee (the “Indenture Trustee”),~~ for ~~the~~its ~~benefit~~registration ofstatement ~~the~~on ~~noteholders,~~Form ~~and~~SF-3 ~~will~~(Commission ~~issue:~~File ~~(i)~~No. ~~Class A Asset~~333-~~Backed Notes with an initial note balance of $1,069,300,000; (ii~~224598) ~~Class~~in Bconnection ~~Asset-Backed Notes~~ with anvarious ~~initial note balance of $73,700,000; and (iii) Class C Asset-Backed Notes with an initial note balance of $57,000,000~~transactions. ~~This~~Legal ~~Current Report~~opinions onby ~~Form~~Morgan, ~~8-K~~Lewis is& ~~being~~Bockius ~~filed~~LLP ~~to file executed copies of the Underwriting Agreement~~ and ~~the~~Morris ~~Depositor~~James ~~Certification~~LLP ~~and~~to ~~forms~~be ofincorporated ~~the~~into ~~Indenture,~~ the ~~Amended~~registration ~~and~~statement ~~Restated~~are ~~Trust~~attached ~~Agreement,~~hereto ~~the~~as ~~Originator~~Exhibit ~~Receivables Transfer Agreement~~5.1, ~~the~~Exhibit ~~Master Trust~~5.2 ~~Receivables Transfer Agreement, the Transfer~~ and ~~Servicing~~Exhibit ~~Agreement, the Administration Agreement, the Account Control Agreement, the Parent Support Agreement and the Asset Representations Review Agreement (as listed below) to be executed~~8.1.

Item 9.01.

Financial Statements and Exhibits.

(a)	Not applicable.

(b)	Not applicable.

(c)	Not applicable.

(d)

Exhibits:

Exhibit No.

Description

15.1 ~~Underwriting~~Opinion ~~Agreement,~~of ~~dated October 27~~Morgan, ~~2020,~~Lewis ~~among~~& ~~Verizon~~Bockius ~~ABS~~LLP ~~LLC~~as ~~(the~~to ~~“Depositor”),~~legality ~~Cellco Partnership d/b/a Verizon Wireless~~ (~~“Cellco”)~~including ~~and~~consent ~~BofA Securities, Inc., Loop Capital Markets LLC, Mizuho Securities USA LLC and Wells Fargo Securities, LLC, acting on behalf~~ of ~~themselves~~such ~~and as representatives of the several underwriters named in the agreement~~firm).

45.12 ~~Indenture,~~Opinion toof beMorris ~~dated~~James asLLP ofwith ~~November~~respect 2,to ~~2020,~~Delaware ~~between~~law ~~the~~(including ~~Trust~~consent ~~and~~of ~~the~~such ~~Indenture Trustee~~firm).

108.1 ~~Amended~~Opinion ~~and~~of ~~Restated Trust Agreement~~Morgan, toLewis be& ~~dated~~Bockius LLP as ofto ~~November~~certain 2,tax ~~2020,~~matters ~~between~~(including ~~the~~consent ~~Depositor~~of ~~and~~such ~~Wilmington Trust, National Association, as owner trustee~~firm).

1023.21 ~~Originator~~Consent ~~Receivables Transfer Agreement, to be dated as~~ of ~~November 2~~Morgan, ~~2020,~~Lewis ~~between~~& ~~the~~Bockius ~~originators~~LLP ~~party~~(included ~~thereto~~in ~~from~~Exhibit ~~time~~5.1 ~~to time~~ and ~~the~~Exhibit ~~Depositor~~8.1).

1023.32 ~~Master~~Consent ~~Trust Receivables Transfer Agreement, to be dated as~~ of ~~November~~Morris 2,James ~~2020,~~LLP ~~among~~(included ~~Verizon~~in ~~DPPA~~Exhibit ~~Master Trust, Cellco, as servicer, and the Depositor~~5.2).

10.4 Transfer and Servicing Agreement, to be dated as of November 2, 2020, among the Trust, the Depositor and Cellco, as servicer, marketing agent and custodian.

10.5 Administration Agreement, to be dated as of November 2, 2020, between the Trust and Cellco, as administrator.

10.6 Account Control Agreement, to be dated as of November 2, 2020, among the Trust, as grantor, U.S. Bank National Association, as secured party, and U.S. Bank National Association, as financial institution.

10.7 Parent Support Agreement, to be dated as of November 2, 2020, by Verizon Communications Inc.

10.8 Asset Representations Review Agreement, to be dated as of November 2, 2020, among the Trust, Cellco, as servicer and Pentalpha Surveillance LLC, as asset representations reviewer.

36.1 Depositor Certification, dated October 27, 2020, for shelf offerings of asset-backed securities.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	VERIZON ABS LLC


	By:	/s/ Kee Chan Sin
		Name: Kee Chan Sin
		Title: Chief Financial Officer

Date: ~~October~~ 29November 2, 2020

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