Form ABS-EE is a form that issuers of asset-backed securities use to file exhibits EX-102 (Asset Data File) and EX-103 (Asset Related Document).  We encourage filers to test file Form ABS-EE prior to submitting on EDGAR and if you are submitting a large filing, consider filing earlier in the day due to potentially long upload times.  Below are some useful links that can provide direction when formulating your ABS-EE submission. 

Where can I find details on specified content for asset-level disclosures?

• The asset-level rules are discussed in the SEC’s Asset-Backed Securities Disclosure and Registration Adopting Release which may be found on the SEC.gov website under Regulation -> Final Rules -> 2014 -> Third Quarter and is available here: http://www.gpo.gov/fdsys/pkg/FR-2014-09-24/pdf/2014-21375.pdf.

• Specified content for asset-level disclosures may be found in Schedule AL (Item 1125 of Regulation AB) and is available here: http://www.ecfr.gov/cgi-bin/text-idx SID=8e0ed509ccc65e983f9eca72ceb26753&node=17:3.0.1.1.11&rgn=div5#se17.3.229_11125.

Where can I find information on the codes for responding to the asset-level rules and how to correctly format the XML files for asset-level disclosures?

• The SEC has published the ABS XML Technical Specifications document.   It can be found on the SEC.gov website under Filings -> Information for EDGAR Filers-> Everything EDGAR button -> Technical Specifications (ABS XML Technical Specification) and is available here: http://www.sec.gov/info/edgar/specifications/absxml.htm.

• Any updates to the technical specifications will be available on the same page.

What other references are available to ABS issuers?

• Staff Guidance for EDGAR Filings for Asset-Backed Securities Issuers published in November 2016

• Compliance & Disclosure Interpretations Information for ABS-EE filings updated on September 9, 2016

  Both of these references are available here:  https://www.sec.gov/divisions/corpfin/cfguidance.shtml#regab