Company: CPSS
Filing Date: 2025-08-22
Form Type: 424B2
Source: 0001683168-25-006421
Chunk: 60

Company: CONSUMER PORTFOLIO SERVICES, INC.
Filing Date: 2025-08-22
Form: 424B2
Chunk 60
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 our notes to a foreign financial institution or non-financial foreign entity (including, in
some cases, when such foreign institution or entity is acting as an intermediary), and any person having the control, receipt, custody,
disposal, or payment of any gross proceeds of sale or other disposition of our notes to deduct and withhold a tax equal to 30% of any
such proceeds, unless (i) in the case of a foreign financial institution, such institution enters into an agreement with the U.S. government
to withhold on certain payments, and to collect and provide to the U.S. tax authorities substantial information regarding U.S. account
holders of such institution (which includes certain equity and debt holders of such institution, as well as certain account holders that
are foreign entities with U.S. owners), and (ii) in the case of a non-financial foreign entity, such entity provides the withholding agent
with a certification identifying the direct and indirect U.S. owners of the entity. Under certain circumstances, a non-U.S. holder might
be eligible for refunds or credits of such taxes. You are encouraged to consult with your own tax advisors regarding the possible implications
of these requirements on an investment in the notes.

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<div align='center'>PLAN OF DISTRIBUTION</div>

Except as we may otherwise
indicate in the applicable prospectus supplement, we will sell these securities directly, without an underwriter or selling agent, and
the securities will be sold by our employees who, under Rule 3a4-1(a) of the Exchange Act, are deemed not to be brokers. In accordance
with the provisions of Rule 3a4-1(a), our employees who sell securities will not be compensated by commission, will not be associated
with any broker or dealer and will limit their activities so that, among other things, they do not engage in oral solicitations of, and
comply with certain specified limitations when responding to inquiries from, potential purchasers.

We plan to market the notes
directly to the public and to our existing noteholders through newspaper, radio, internet, direct mail and other advertising. We will
bear the expenses incurred in connection with the offer and sale of the notes, including document fulfillment expenses, legal and accounting
fees, regulatory fees, due diligence expenses and marketing costs. No one will receive a commission based on notes sold or renewed.

We may distribute the notes
in one or more transactions: (1) at a fixed price or prices,