UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 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 16, 2024

Nissan Auto Receivables 2024-B Owner Trust

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

Central Index Key Number: 0002035264

Nissan Auto Receivables Company II LLC

(Exact name of Depositor as specified in its charter)

Central Index Key Number: 0001129068

Nissan Motor Acceptance Company LLC

(Exact name of Sponsor as specified in its charter)

Central Index Key Number: 0001540639

Delaware

333-279448-01

99-6806363

(State or Other Jurisdiction

of Incorporation of Issuing Entity)

(Commission

File Number of Issuing Entity)

(IRS Employer

Identification No. of Issuing Entity)

ONE NISSAN WAY

ROOM 5-124

FRANKLIN, TENNESSEE

37067

(Address of principal executive offices)

(Zip Code)

Registrant’s telephone number, including area code: (615) 725-1121

None

(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 (see General Instruction A.2. below):

☐	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 Act: None.

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 8.01. OTHER EVENTS.

The registrant has filed a prospectus, dated October 16, 2024, setting forth a description of the receivables pool and the structure of $305,000,000 aggregate principal amount of the Class A-1 Asset Backed Notes, $135,000,000 aggregate principal amount of the Class A-2a Asset Backed Notes, $315,000,000 aggregate principal amount of the Class A-2b Asset Backed Notes, $400,000,000 aggregate principal amount of the Class A-3 Asset Backed Notes and $95,000,000 aggregate principal amount of the Class A-4 Asset Backed Notes by Nissan Auto Receivables 2024-B Owner Trust.

ITEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS.

(a) Not applicable.

(b) Not applicable.

(d) Exhibits

The exhibit number corresponds with Item 601(a) of Regulation S-K.


Exhibit No.		Description

Exhibit 5.1		Opinion of Mayer Brown LLP, dated as of October 18, 2024, as to legality matters

Exhibit 8.1		Opinion of Mayer Brown LLP, dated as of October 18, 2024, as to certain tax matters

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.


NISSAN AUTO RECEIVABLES COMPANY II LLC

By:	/s/ Douglas E. Gwin, Jr.
	Name:	Douglas E. Gwin, Jr.
	Title:	Assistant Treasurer

Date: October 18, 2024

NISSAN AUTO RECEIVABLES Co II LLC 8-K