Create Asset-Backed Securities (ABS) Issuing Entities

Only an ABS depositor or sponsor may request the creation of related ABS issuing entities—up to 100—in EDGAR by following the steps below. Before the ABS depositor or sponsor can request the creation of related ABS issuing entities, the ABS depositor or sponsor must have enrolled in EDGAR Next or have submitted a Form ID application that was granted by SEC staff on or after March 24, 2025.

1. An individual who is a user, account administrator, delegated user, or delegated administrator for an ABS depositor or sponsor must log into the dashboard on the EDGAR Filer Management website with their Login.gov credentials. If the individual does not have Login.gov credentials, they can obtain them by following the instructions in How do I Obtain Login.gov Individual Account Credentials and our instructional video Obtaining individual account credentials on the SEC’s YouTube channel.
2. Select My Accounts and then select the ABS depositor or sponsor that will be requesting creation of related ABS issuing entities.
3. Select Manage ABS Issuer Activity and then select Add New ABS Issuing Entity.
4. For each ABS issuing entity to be created, provide the issuing entity’s name.
   • The name must be in English and cannot exceed 150 characters.
   • Upper case and lower-case letters are allowed, as well as digits 0-9.
   • EDGAR accepts the following standard ASCII (text) characters: &- \ , / ! # $ ( ) : ; = @ ` { | } .

     When entering the issuing entity’s name, please be aware that EDGAR may modify the name you enter to conform to the following standards. You may wish to avoid EDGAR making these modifications by omitting these issues from the name you enter.

   • Only single spaces are allowed. EDGAR will automatically replace any embedded sequences of two or more spaces with a single space. Multiple consecutive leading or trailing blank spaces will also be replaced with a single space.
   • EDGAR will remove the following words if they are the first word of the name—A, An, The.
   • EDGAR will convert the following words in a company name to their capitalized abbreviation:
     • Company will be changed to CO.
     • Corporation will be changed to CORP.
     • Incorporated and incorporation will be changed to INC.
     • And will be changed to &.
     • Limited will be changed to LTD as long as the word limited does not appear as the first word in the company name or is not followed by the word partnership.
   • Note that these text elimination and substitution rules are case-insensitive.
5. View the conformed name (if applicable), select Verify Name, and then select Add New Entity.
6. Click on Add New ABS Issuing Entity to request creation of additional ABS issuing entities.
7. After you have added all ABS issuing entities to the request, review the list of requested ABS issuing entities that will be submitted. On this screen you may:
   • Add additional ABS issuing entities to the request; 
   • Modify the name of any ABS issuing entity listed on the request, by selecting the ellipsis (…) in the Action column next to the entity’s name;
   • Show account administrators that will be inherited by the new ABS issuing entities from the depositor or sponsor that is submitting this request, as discussed further below; or 
   • Delete an ABS issuing entity from the request.
8. Once you have finished making any necessary changes, click on the Submit Request button. A message will appear on the top right of the dashboard confirming your submission, including the accession number of that submission. Refer to that accession number if contacting EDGAR Filer Support staff regarding this submission.

What happens next? EDGAR Filer Support staff will typically review the request within two (2) business days. If it is determined that any of the names of the issuing entities is not appropriate, the entire request may be rejected. If this occurs, you must resubmit the entire request for all requested issuing entities.

If your request is accepted, a notification message will be sent to the email addresses of the account administrators for the new ABS issuing entities. The notification message will contain the CIK and company name for each issuing entity along with the URL for the EDGAR Filer Management website.

The new ABS issuing entities will inherit dashboard information associated with the filer that requested their creation, including the filer’s corporate and contact information, users, account administrators, technical administrators, delegations to other filers, and delegation preferences. Delegations that are deactivated, pending, or from other filers, however, will not be inherited. Nor will access codes and filer API tokens be inherited.

Please refer to Division of Corporation Finance guidance for further information regarding EDGAR filings for asset-backed securities issuers.