Division of Corporation Finance

Asset-Backed Issuer Information

• Implementing the Dodd-Frank Wall Street Reform and Consumer Protection Act: Spotlight on Asset-Backed Securities
   
• Final Rules for Asset-Backed Issuers
   
  
  • Asset-Backed Securities [Adopting Release No. 33-8518] (Dec. 22, 2004)
     
  • Disclosure for Asset-Backed Securities Required by Section 943 of the Dodd-Frank Wall Street Reform and Consumer Protection Act [Adopting Release No. 33-9175] (Jan. 20, 2011) and Release No. 33-9175A (Correction) (Aug. 25, 2011)
     
  • Issuer Review of Assets in Offerings of Asset-Backed Securities [Adopting Release No. 33-9176] (Jan. 20, 2011)
     
  • Suspension of the Duty to File Reports for Classes of Asset-Backed Securities Under Section 15(d) of the Securities Exchange Act of 1934 [Adopting Release No. 34-65148] (Aug. 17, 2011)
     
  • Nationally Recognized Statistical Rating Organizations [Adopting Release No. 34-72936] (Aug. 27, 2014)
     
  • Asset-Backed Securities Disclosure and Registration [Adopting Release No. 33-9638] (Sept. 4, 2014)
     
  • Credit Risk Retention [Adopting Release No. 34-73407] (Oct. 22, 2014)
      
• Proposed Rules for Asset-Backed Issuers
   
  
  • Asset-Backed Securities [Proposing Release No. 33-9117] (Apr. 7, 2010)
     
  • Re-proposal of Shelf Eligibility Conditions for Asset-Backed Securities and Other Additional Requests for Comment [Proposing Release No. 33-9244] (Jul. 26, 2011)
     
• Frequently Requested Materials
   
  
  • Regulation AB Compliance and Disclosure Interpretations
     
  • No-Action and Interpretive Letters
     
    
    • Item 1120 of Regulation AB
      Ford Motor Credit Company LLC, Nov. 23, 2010
       
    • Section 15(d) of the Exchange Act
      American Securitization Forum, Jan. 6, 2011
       
    • Rule 15Ga-1 of the Exchange Act
      PNC Bank, N.A., Feb. 1, 2012
       
    • Regulation RR – Credit Risk Retention
      Crescent Capital Group LP, Jul. 17, 2015
      Sancus Capital Management LP, Sep. 1, 2016