# EDGAR Filing Document

**Accession Number:** 0001712487
**File Stem:** 0001140361-26-000975
**Filing Date:** 2026-1
**Character Count:** 18671
**Document Hash:** df0b965d6526e48b703da24290886330
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001140361-26-000975.hdr.sgml**: 20260112

**ACCESSION NUMBER**: 0001140361-26-000975

**CONFORMED SUBMISSION TYPE**: ABS-15G

**PUBLIC DOCUMENT COUNT**: 4

**CONFORMED PERIOD OF REPORT**: 20260109

**ITEM INFORMATION**: Findings and Conclusions of the Third Party Due Diligence Provider Obtained by the Issuer

**FILED AS OF DATE**: 20260112

**DATE AS OF CHANGE**: 20260112

**ABS RULE**: RULE-15GA2

**REGISTERED ENTITY**: N

**ABS ASSET CLASS**: Auto loans

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** VEROS CREDIT LLC
- **CENTRAL INDEX KEY:** 0001712487

**ORGANIZATION NAME:**
- **EIN:** 273146015
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 025-03541
- **FILM NUMBER:** 26526838

**BUSINESS ADDRESS:**
- **STREET 1:** 2333 N BROADWAY
- **STREET 2:** SUITE 400
- **CITY:** SANTA ANA
- **STATE:** CA
- **ZIP:** 92706
- **BUSINESS PHONE:** 7143522406

**MAIL ADDRESS:**
- **STREET 1:** 2333 N BROADWAY
- **STREET 2:** SUITE 400
- **CITY:** SANTA ANA
- **STATE:** CA
- **ZIP:** 92706
**DEPOSITOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** VEROS CREDIT LLC
- **CENTRAL INDEX KEY:** 0001712487

**ORGANIZATION NAME:**
- **EIN:** 273146015
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act

**BUSINESS ADDRESS:**
- **STREET 1:** 2333 N BROADWAY
- **STREET 2:** SUITE 400
- **CITY:** SANTA ANA
- **STATE:** CA
- **ZIP:** 92706
- **BUSINESS PHONE:** 7143522406

**MAIL ADDRESS:**
- **STREET 1:** 2333 N BROADWAY
- **STREET 2:** SUITE 400
- **CITY:** SANTA ANA
- **STATE:** CA
- **ZIP:** 92706
**SECURITIZER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** VEROS CREDIT LLC
- **CENTRAL INDEX KEY:** 0001712487

**ORGANIZATION NAME:**
- **EIN:** 273146015
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 025-03541

**BUSINESS ADDRESS:**
- **STREET 1:** 2333 N BROADWAY
- **STREET 2:** SUITE 400
- **CITY:** SANTA ANA
- **STATE:** CA
- **ZIP:** 92706
- **BUSINESS PHONE:** 7143522406

**MAIL ADDRESS:**
- **STREET 1:** 2333 N BROADWAY
- **STREET 2:** SUITE 400
- **CITY:** SANTA ANA
- **STATE:** CA
- **ZIP:** 92706

------

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM ABS-15G

ASSET-BACKED SECURITIZER REPORT

Pursuant to Section 15G of the

Securities Exchange Act of 1934

Check the appropriate box to indicate the filing obligation to which this form is intended to satisfy:

☐ Rule 15Ga-1 under the Exchange Act (17 CFR 240.15Ga-1) for the reporting period __________ to ___________

<br> Date of Report (Date of earliest event reported): _____________

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(Exact name of securitizer as specified in its charter)

    <br> (Commission File Number of securitizer) (Central Index Key Number of securitizer)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <br>

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Name and telephone number, including area code,

of the person to contact in connection with this filing

Indicate by check mark whether the securitizer has no activity to report for the initial period pursuant to Rule 15Ga-1(c)(1) ☐

Indicate by check mark whether the securitizer has no activity to report for the quarterly period pursuant to Rule 15Ga-1(c)(2)(i) ☐

Indicate by check mark whether the securitizer has no activity to report for the annual period pursuant to Rule 15Ga-1(c)(2)(ii) ☐

&nbsp;&nbsp;&nbsp;&nbsp;☒ Rule 15Ga-2 under the Exchange Act (17 CFR 240.15Ga-2)<br>

<br> <u>Veros Auto Receivables Trust 2026-1 </u> <br>(Exact name of issuing entity as specified in its charter) <br>

Central Index Key Number of securitizer: <u>0001712487</u>

<br> Central Index Key Number of issuing entity (if applicable): <br>  

<br> Central Index Key Number of underwriter (if applicable):  

<u>Robert M. Tennant, Chief Legal Officer, (714) 415-6193</u>

Name and telephone number, including area code,

of the person to contact in connection with this filing

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#### PART II – FINDINGS AND CONCLUSIONS OF THIRD-PARTY DUE DILIGENCE REPORTS

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| | |
|:---|:---|
| **Item 2.01** | **Findings and Conclusions of a Third Party Due Diligence Report Obtained by the Issuer** |

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See Independent Accountant's Report on Applying Agreed-Upon Procedures dated January 9, 2026 attached as [Exhibit 99.1](ef20062690_ex99-1.htm) to this report.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the reporting entity has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

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| | | | |
|:---|:---|:---|:---|
|  | VEROS CREDIT, LLC | VEROS CREDIT, LLC | VEROS CREDIT, LLC |
|  | (Securitizer) | (Securitizer) | (Securitizer) |
|  | By: | &nbsp;&nbsp;&nbsp;&nbsp;/s/ Cyrus Bozorgi | &nbsp;&nbsp;&nbsp;&nbsp;/s/ Cyrus Bozorgi |
|  |  | Name: <br>| Cyrus Bozorgi |
|  |  | Title: <br>| Chief Executive Officer and President  |
| Date: January 12, 2026 |  |  |  |

---

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## Exhibit 99.1

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#### Exhibit 99.1

#### <br>

**![](image00002.jpg)

Independent Accountant's Report<br>

Veros Credit, LLC

2333 North Broadway, Suite 400

Santa Ana, CA 92708

And

Deutsche Bank Securities Inc.

1 Columbus Circle

New York, NY 10019

And

Fifth Third Securities, Inc.

201 North Tryon Street

Charlotte, NC 28202

Ladies and Gentlemen:

We have performed the procedures enumerated below on certain records and transactions of Veros Credit, LLC, referred to herein as the Company or Veros, which were agreed to by Deutsche Bank Securities Inc. and Fifth Third Securities, Inc. (together with the Company, the Specified Parties) for the purpose of assisting the Specified Parties in comparing specified attributes to source documents as listed in Exhibit A in connection with the issuance of automobile receivable-backed notes issued by Veros Auto Receivables Trust 2026-1 in accordance with the confidential Preliminary Offering Memorandum (the Proposed Transaction). The Company's management is responsible for certain records and transactions of the Company for the purpose of assisting the Specified Parties in comparing specified attributes to source documents as listed in Exhibit A in connection with the Proposed Transaction. The Company is responsible for the computer-generated Loan Data Files accurately representing the information included in the underlying asset documents and the disclosed assumptions and methodologies.

The Company has agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose of assisting the Specified Parties in comparing specified attributes to source documents as listed in Exhibit A in the Proposed Transaction. Additionally, the Specified Parties have agreed to and acknowledged that the procedures performed are appropriate to meet their purposes. This report may not be suitable for any other purpose. The procedures performed may not address all of the items of interest to a user of this report and may not meet the needs of all of the users of this report, and as such, users are responsible for determining whether the procedures performed are appropriate for their purposes.

![](image00005.jpg)

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Consequently, we make no representation regarding the appropriateness of the procedures enumerated below either for the purpose for which this report has been requested or for any other purpose.

The procedures performed and associated findings are as follows:

#### Agreed-Upon Procedures and Findings
For the purposes of this report:

&nbsp;&nbsp;&nbsp;&nbsp;(i) The computer-generated Loan Data File provided by the Company in a standard Microsoft Excel format containing information relating to the Proposed Transaction shall be herein referred to as the "Loan Data File";

&nbsp;&nbsp;&nbsp;&nbsp;(ii) The fields in the Loan Data File, as listed in Exhibit A, shall be herein referred to as "Specified Attributes";

&nbsp;&nbsp;&nbsp;&nbsp;(iii) The term "Automobile Loan Contract" means automobile installment sales contracts secured by new or used automobiles;

&nbsp;&nbsp;&nbsp;&nbsp;(iv) The term "Automobile Loan Contract File" means any file containing the installment sales contract, evidence of title and credit application;

&nbsp;&nbsp;&nbsp;&nbsp;(v) The term "Obligor" means the borrower(s) stated on the installment sales contract;

&nbsp;&nbsp;&nbsp;&nbsp;(vi) The term "Customer Service Screen" refers to a screen image that the Company's management represented as information from its loan servicing system, which includes the loan history and the attributes related to the Contracts, as well as the Company's electronic document imaging system.

On December 9, 2025, representatives of the Company provided us with a computer-generated Loan Data File containing, as represented to us by the Company, data as of November 30, 2025. The Loan Data File contained 16,301 individual customer loans. In accordance with the engagement letter dated November 20, 2025, we selected a random sample from the Loan Data File of 160 individual customer loans and we were instructed by the Specified Parties to perform the agreed-upon procedures as outlined in the engagement letter. From December 13, 2025 to January 8, 2026, the Company provided us with the Source Documents and Company-provided information referenced in Exhibit A related to the respective 160 individual customer loans. On January 6, 2026, we were provided with an updated Loan Data File containing 17,908 individual customer loans, herein referred to as the "Underlying Assets," that management represented consisted of data as of December 31, 2025, and was the entire population of the Underlying Assets in the Proposed Transaction. At the request of the Specified Parties, we compared the sample of 160 individual customer loans to the updated Loan Data File and noted that 150 individual customer loans out of the 160 individual loans within the sample were included in the updated Loan Data File.

For the sample, we compared the Specified Attributes outlined in Exhibit A and as presented in the Loan Data File to the corresponding Source Documents and Company-provided information outlined in Exhibit A. We noted the following exceptions in our comparison:

• For two selections, or approximately 1.3% of the sample, we noted the required first payment date on the installment sales contract did not agree to the Loan Data File

• For one selection, or approximately 0.6% of the sample, we noted the monthly payment and amount financed on the installment sales contract did not agree to the Loan Data File.

As it relates to Specified Attribute 2, we compared the Contract identification (account) number from the Customer Service Screen to the Loan Data File.

As it relates to Specified Attributes 7 and 8, we also agreed this information to the Title Document (or equivalent) if such information was listed on the Title Document (or equivalent).

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As it relates to Specified Attribute 11, we noted certain loans were directly originated by Veros and thus there was no dealer involved. We noted the Dealer State was listed as California within the Loan Data File.

As it relates to Specified Attribute 12, we recalculated the maturity date based on the term of each contract, as noted in the Loan Data File, and the due date of the first payment as reflected in the Loan Data File. If we noted a variance between our recalculation and the Loan Data File, we then utilized the Customer Service Screen to examine if the loan experienced a due date change or extension. If we noted any approved changes, we recalculated the maturity date based on these changes. Unless otherwise noted, such recalculated amounts are deemed to be in agreement if differences are within three days.

As it relates to Specified Attribute 13, we recalculated the current remaining term as reflected in the Loan Data File based on the difference in the number of months between the current maturity date as reflected in the Loan Data File and November 30, 2025 (the as-of date of the Specified Attributes in the Loan Data File). Based on our review of the Customer Service Screen, if the loan experienced an extension, additional or delinquent payments, we recalculated the current remaining term based on the difference in the number of months between the current maturity date as reflected in the Loan Data File and November 30, 2025, plus extensions or delinquent payments and/or less additional payments.

As it relates to the Title Document, we sighted an electronic image of the Title Document and noted that the Company was named on such image as the Secured Party. If the image of the Title Document was not available, we observed evidence of an electronic image of a perfected lien as represented to us as being an image from the Company's DealerTrack portal website citing the Company as the Secured Party. In instances where the Title Document was not available and the Contract date is fewer than 60 days from November 30, 2025, we observed a copy of a title application noting the Company as the Secured Party or lienholder.

We did not perform any procedures with respect to the Specified Attributes relating to Underlying Assets other than as described in Exhibit A.

We also performed the following procedures on the sample of 160 Underlying Assets:

&nbsp;&nbsp;&nbsp;&nbsp;• Obtained signed credit application, electronic copy;

&nbsp;&nbsp;&nbsp;&nbsp;• Obtained signed Contract, electronic copy;

&nbsp;&nbsp;&nbsp;&nbsp;• Obtained Title Document (or equivalent), electronic copy; and

&nbsp;&nbsp;&nbsp;&nbsp;• Evidenced the security interest of "Veros Credit, LLC," the Company's full legal name, is indicated on the Title Document (or equivalent). Per the instruction of the Company, variations due to spelling, abbreviation or truncation of the full legal name were deemed acceptable.

Our agreed-upon procedures engagement was not conducted for the purpose of the following:

&nbsp;&nbsp;&nbsp;&nbsp;• Addressing the completeness, accuracy, appropriateness, quality or integrity of any of the information provided by the Company, or any other party for the purposes of RSM US LLP performing the procedures agreed to by the Specified Parties. The procedures performed would not necessarily reveal any material misstatement of the amounts, ratios, percentages or other relationships in the information included in the data provided to us.

&nbsp;&nbsp;&nbsp;&nbsp;• Addressing the conformity of the origination of the assets to stated underwriting or credit extension guidelines, standards, criteria or other requirements.

&nbsp;&nbsp;&nbsp;&nbsp;• Addressing the value of collateral securing any such assets being securitized.

&nbsp;&nbsp;&nbsp;&nbsp;• Addressing the physical existence or ownership of the assets being securitized.

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&nbsp;&nbsp;&nbsp;&nbsp;• Addressing the compliance of the originator of the assets with federal, state and local laws and regulations.

&nbsp;&nbsp;&nbsp;&nbsp;• Satisfying any criteria for due diligence published by a nationally recognized statistical rating organization.

&nbsp;&nbsp;&nbsp;&nbsp;• Addressing any other factor or characteristic of the assets that would be material to the likelihood that the issuer of the asset-backed security will pay interest and principal in accordance with applicable terms and conditions.

&nbsp;&nbsp;&nbsp;&nbsp;• Forming any conclusions.

&nbsp;&nbsp;&nbsp;&nbsp;• Addressing the fair value of the notes or any other disclosures relating to the notes being offered in the Proposed Transaction.

&nbsp;&nbsp;&nbsp;&nbsp;• Substantiating your compliance with Rule 15Ga-2 of the Securities Exchange Act of 1934, including any legal interpretation as to the sufficiency of the procedures performed.

&nbsp;&nbsp;&nbsp;&nbsp;• Any other terms or requirements of the transaction that do not appear in the report.

Accordingly, RSM US LLP should not be regarded as having in any way warranted or given assurance to the items noted above.

We were engaged by the Company to perform this agreed-upon procedures engagement and conducted our engagement in accordance with attestation standards established by the American Institute of Certified Public Accountants. We were not engaged to and did not conduct an examination or a review engagement, the objective of which would be the expression of an opinion or conclusion, respectively, on certain records and transactions of the Company for the purpose of the Proposed Transaction. Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.

We are required to be independent of the Company and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.

This report is intended solely for the information and use of the Specified Parties, and is not intended to be, and should not be, used by anyone other than those parties, including investors and rating agencies, who are not identified as parties above but who may have access to this report as required by law or regulation.

/s/ RSM US LLP

Irvine, California

January 9, 2026

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#### Exhibit A—Specified Attributes and Source Documents
Specified Attributes, Source Documents and Company-provided information

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| | | |
|:---|:---|:---|
| Attribute<br> Number | <br> Specified Attribute | <br> Source Documents and Company-provided information |
| 1 | Name of obligor | Automobile Loan Contract and Title Document (or equivalent) |
| 2 | Contract identification number | Customer Service Screen |
| 3 | Amount financed | Automobile Loan Contract |
| 4 | Original Contract Term | Automobile Loan Contract |
| 5 | Monthly payment | Automobile Loan Contract |
| 6 | Annual Percentage Rate (APR) | Automobile Loan Contract |
| 7 | Manufacturer | Automobile Loan Contract and Title Document (or equivalent) |
| 8 | Vehicle identification number | Automobile Loan Contract and Title Document (or equivalent) |
| 9 | Obligor state | Automobile Loan Contract |
| 10 | Required first payment date | Automobile Loan Contract |
| 11 | Dealer state | Automobile Loan Contract |
| 12 | Maturity date (calculation) | Customer Service Screen and Loan Data File |
| 13 | Current remaining term (calculation) | Customer Service Screen and Loan Data File |

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