Material Event - Form 8-K

GMF Leasing LLC, as depositor (the "Depositor") and AmeriCredit Financial Services, Inc. d/b/a GM Financial ("GM Financial"), as sponsor, have caused a newly formed issuing entity, GM Financial Automobile Leasing Trust 2024-1 (the "Issuing Entity"), to issue $246,120,000 Class A-1 5.514% Asset Backed Notes (the "Class A-1 Notes"), $275,640,000 Class A-2-A 5.18% Asset Backed Notes (the "Class A-2-A Notes"), $275,640,000 Class A-2-B Floating Rate Notes (the "Class A-2-B Notes"), $551,290,000 Class A-3 5.09% Asset Backed Notes (the "Class A-3 Notes"), $75,250,000 Class A-4 5.09% Asset Backed Notes (the "Class A-4 Notes" and together with the Class A-1 Notes, the Class A-2-A Notes, the Class A-2-B Notes and the Class A-3 Notes, the "Class A Notes"), $76,400,000 Class B 5.33% Asset Backed Notes (the "Class B Notes" and, collectively with the Class A Notes, the "Publicly Offered Notes"), $71,150,000 Class C 5.41% Asset Backed Notes (the "Class C Notes") and $43,900,000 Class D 5.48% Asset Backed Notes (the "Class D Notes" and, collectively with the Class C Notes and the Publicly Offered Notes, the "Notes"), and an Asset Backed Certificate (the "Certificate"), on February 15, 2024 (the "Closing Date"). The Publicly Offered Notes will be registered under the Registration Statement filed by the Depositor with the Securities and Exchange Commission under file number 333-261801 (the "Registration Statement").

This Current Report on Form 8-K is being filed in connection with the issuance of the Publicly Offered Notes to satisfy an undertaking to file unqualified validity and tax opinions at the time of each takedown from the Registration Statement. Copies of the validity and tax opinions delivered by Katten Muchin Rosenman LLP, counsel to the Registrants, in connection with the issuance of the Notes are attached hereto as Exhibits 5.1 and 8.1, respectively.