EFMT DEPOSITOR LLC ABS 15G

Exhibit 99.71

Seller Name

Seller Loan ID

Customer Loan ID

Exception ID

Exception ID Date

Exception Category

Exception Subcategory

Exception Description

Exception Comments

Seller Response

Reviewer Response

Compensating Factors

Exception Status

Cleared Date

Exception Approved Pre Origination

Initial Exception Grade

Final Exception Grade

Initial DBRS Exception Grade

Final DBRS Exception Grade

Initial Moodys Exception Grade

Final Moodys Exception Grade

Initial Fitch Exception Grade

Final Fitch Exception Grade

Initial Kroll Exception Grade

Final Kroll Exception Grade

Initial S&P Exception Grade

Final S&P Exception Grade

XXX

XXX

1880398

XXX

8/5/2024

No Findings

No Findings

No Findings

The loan meets all applicable guidelines

8/5: Clear

20240805: Clear

Cleared

8/5/2024

A

A

A

A

A

A

A

A

A

A

A

A

XXX

XXX

2018646

XXX

11/11/2024

Credit

Closing Documentation

Closing Protection Letter Missing or Defective

Closing protection letter is missing mortgagee clause after lender's name. Please provide updated CPL with ISAOA/ATIMA verbiage after XXX

11/29 XXX: please see attached

20241205: Received

Cleared

12/5/2024

C

A

C

A

C

A

C

A

C

A

C

A

XXX

XXX

2018646

XXX

11/11/2024

Credit

Title/Lien

Title Insurance Missing or Defective

Title supplemental report in file is missing mortgagee clause after lender's name and coverage amount. Please provide updated title insurance policy with ISAOA/ATIMA verbiage.

12/12 XXX: Please see attached. 11/13: Hello, we have verified that this is not a requirement in the guidelines provided. They read as such "ISAOA missing from the preliminary title policy or closing protection letter is acceptable".

20241212: Received final title 20241113: XXX requires ISAOA language on all title policies

Cleared

12/12/2024

D

A

D

A

D

A

D

A

D

A

D

A

XXX

XXX

1973214

XXX

12/3/2024

Credit

Closing Documentation

Deed Missing or Defective

Missing conveyance deed between XXX and XXX for subject property

XXX 12/17 Please see attached Warranty Deed XXX 12/16 Please see attached Warranty Deed

20241217: Received 20241216: Please provide deed for current transaction, from XXX to XXX

Cleared

12/17/2024

D

A

D

A

D

A

D

A

D

A

D

A

XXX

XXX

2018662

XXX

12/10/2024

Credit

Title/Lien

Title Insurance Coverage - Inadequate Coverage

$XXX Title Insurance Coverage < $XXX Minimum Required.

1/6 XXX-please see attached and clear. Thank You

20250106: Received updated title

Cleared

1/6/2025

C

A

C

A

C

A

C

A

C

A

C

A

XXX

XXX

2018674

XXX

11/25/2024

Credit

Closing Documentation

Deed Missing or Defective

Missing conveyance deed from XXX, to XXX

3/7: XXX overlay - please clear any outstanding conveyance deed conditions and do not cite going forward

20250307: Received XXX overlay

Cleared

3/7/2025

D

A

D

A

D

A

D

A

D

A

D

A

XXX

XXX

2018656

XXX

11/25/2024

Credit

Closing Documentation

Deed Missing or Defective

Missing conveyance deed from XXX to XXX

3/7: XXX overlay - please clear any outstanding conveyance deed conditions and do not cite going forward

20250307: Received XXX overlay

Cleared

3/7/2025

D

A

D

A

D

A

D

A

D

A

D

A

XXX

XXX

2018669

XXX

12/9/2024

Credit

Title/Lien

Title Insurance Coverage - Inadequate Coverage

$XXX Title Insurance Coverage < $XXX Required.

1/3: please see attached doc XXX 01.02

20250103: Received

Cleared

1/3/2025

C

A

C

A

C

A

C

A

C

A

C

A

XXX

XXX

2018669

XXX

12/9/2024

Property

Flood Certificate

Flood Certificate Missing or Defective

Flood certification shows a flood zone of AE. Please provide flood insurance.

12/16: please see attached doc XXX 12.16 2/4: Please see the attached policy.

20241216: Flood cert received. Please provide evidence of flood insurance as property is in Flood Zone AE 2/4: Received flood insurance

Cleared

2/4/2025

D

A

D

A

D

A

D

A

D

A

D

A

XXX

XXX

2036243

XXX

5/5/2025

Credit

Loan Documentation

Entity Documentation - Missing or Defective

Missing EIN for XXX

Please review client's rebuttal and advise.

20250508: Rescind. SSN can be used for EIN

Cleared

5/8/2025

D

A

D

A

D

A

D

A

D

A

D

A

XXX

XXX

2036243

XXX

5/5/2025

Credit

Title/Lien

Title Insurance Missing or Defective

Provided Title has incorrect insured lender. Please provide updated title with XXX

Please review.

20250509: Received

Cleared

5/9/2025

C

A

C

A

C

A

C

A

C

A

C

A

XXX

XXX

2036242

XXX

5/15/2025

Credit

No Findings

No Findings

The loan meets all applicable guidelines

Cleared

5/15/2025

A

A

A

A

A

A

A

A

A

A

A

A

XXX

XXX

2036241

XXX

5/20/2025

Credit

No Findings

No Findings

The loan meets all applicable guidelines

Cleared

5/20/2025

A

A

A

A

A

A

A

A

A

A

A

A

XXX

XXX

2036242

XXX

5/15/2025

Credit

No Findings

No Findings

The loan meets all applicable guidelines

Cleared

5/15/2025

A

A

A

A

A

A

A

A

A

A

A

A

XXX

XXX

2036240

XXX

05/20/2025

Credit

Data

No Credit Findings

The loan meets all applicable credit guidelines.

Cleared

Borrower has stable job time - Borrower has XXX years on job. Qualifying FICO is Greater than the Guideline Minimum - Qualifying FICO of XXX is greater than Guideline minimum FICO of XXX

Resolved

05/20/2025

A

A

A

A

A

A

A

A

A

A

A

A

XXX

XXX

2036240

XXX

05/20/2025

Property

Data

No Property Findings

Property and valuations related findings were not identified on the loan.

Cleared

Borrower has stable job time - Borrower has XXX years on job. Qualifying FICO is Greater than the Guideline Minimum - Qualifying FICO of XXX is greater than Guideline minimum FICO of XXX

Resolved

05/20/2025

A

A

A

A

A

A

A

A

A

A

A

A

XXX

XXX

2022752

XXX

4/23/2025

Credit

No Findings

No Findings

The loan meets all applicable guidelines

Cleared

4/23/2025

A

A

A

A

A

A

A

A

A

A

A

A

XXX

XXX

2022750

XXX

5/1/2025

Credit

No Findings

No Findings

The loan meets all applicable guidelines

Cleared

5/1/2025

A

A

A

A

A

A

A

A

A

A

A

A

XXX

XXX

2022753

XXX

5/20/2025

Credit

No Findings

No Findings

The loan meets all applicable guidelines

Cleared

5/20/2025

A

A

A

A

A

A

A

A

A

A

A

A

XXX

XXX

2016915

XXX

04/30/2025

Credit

Data

No Credit Findings

No Credit Findings. The loan meets all applicable credit guidelines.

Cleared

Borrower has stable job time - Borrower has XXX years on job.

Resolved

04/30/2025

A

A

A

A

A

A

A

A

A

A

A

A

XXX

XXX

2016915

XXX

04/30/2025

Property

Data

No Property Findings

No Property Findings. Property and valuations related findings were not identified on the loan.

Cleared

Borrower has stable job time - Borrower has XXX years on job.

Resolved

04/30/2025

A

A

A

A

A

A

A

A

A

A

A

A