# EDGAR Filing Document

**Accession Number:** 0001785705
**File Stem:** 0000929638-23-001017
**Filing Date:** 2023-3
**Character Count:** 67838
**Document Hash:** 7a0afbf651c7f2d4fb4329f7ee48678d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000929638-23-001017.hdr.sgml**: 20230330

**ACCESSION NUMBER**: 0000929638-23-001017

**CONFORMED SUBMISSION TYPE**: 10-K

**PUBLIC DOCUMENT COUNT**: 8

**CONFORMED PERIOD OF REPORT**: 20221231

**FILED AS OF DATE**: 20230330

**DATE AS OF CHANGE**: 20230330

**ABS ASSET CLASS**: Other

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Verizon Owner Trust 2019-C
- **CENTRAL INDEX KEY:** 0001785705
- **STANDARD INDUSTRIAL CLASSIFICATION:** ASSET-BACKED SECURITIES [6189]
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 10-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 333-224598-04
- **FILM NUMBER:** 23779332

**BUSINESS ADDRESS:**
- **STREET 1:** ONE VERIZON WAY
- **CITY:** BASKING RIDGE
- **STATE:** NJ
- **ZIP:** 07920
- **BUSINESS PHONE:** 212-395-1000

**MAIL ADDRESS:**
- **STREET 1:** ONE VERIZON WAY
- **CITY:** BASKING RIDGE
- **STATE:** NJ
- **ZIP:** 07920

#### UNITED STATES

#### SECURITIES AND EXCHANGE COMMISSION

#### Washington, D.C. 20549

#### FORM 10-K
(Mark One)

&nbsp;&nbsp;&nbsp;&nbsp;☒ **ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934** 

For the fiscal year ended December 31, 2022

or

☐ **TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**

For the transition period from _______ to _______

Commission file number of issuing entity: 333-224598-04

Commission file number of depositor: 333-224598

#### VERIZON OWNER TRUST 2019-C
(Exact name of issuing entity as specified in its charter)

Central Index Key Number of issuing entity: 0001785705

#### VERIZON ABS LLC
(Exact name of depositor and registrant as specified in its charter)

Central Index Key Number of depositor and registrant: 0001737286

#### CELLCO PARTNERSHIP
(Exact name of sponsor as specified in its charter)

Central Index Key Number of sponsor: 0001175215

---

| | |
|:---|:---|
| **Delaware**<br> (State or other jurisdiction of<br> incorporation or organization of issuing entity) | **38-7231010**<br> (I.R.S. Employer<br> Identification No. of issuing entity) |
| **One Verizon Way**<br> **Basking Ridge, New Jersey**<br> (Address of principal executive offices of issuing entity) | <br> **07920**<br> (Zip Code) |

---

Registrant's telephone number, including area code: (212) 395-1000

Securities registered pursuant to Section 12(b) of the Act: None

---

| | | |
|:---|:---|:---|
| Title of each class | Trading Symbol(s) | Name of each exchange on which registered |
| Not applicable | Not applicable | Not applicable |

---

Securities registered pursuant to Section 12(g) of the Act: None

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.

☐ <br> Yes ☒ No

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.

☐ <br> Yes ☒ No

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

☒ <br> Yes ☐ No

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).

☒ <br> Yes ☐ No

------

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.

Large accelerated filer ☐ Accelerated filer ☐ <br>Non-accelerated filer ☒ Smaller reporting company ☐ <br> Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.

<br>☐ <br>

Indicate by check mark whether the registrant has ﬁled a report on and attestation to its management's assessment of the eﬀectiveness of its internal control over ﬁnancial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting ﬁrm that prepared or issued its audit report.

<br>☐ <br>

If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction of an error to previously issued financial statements.

<br>☐ <br>

Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant's executive officers during the relevant recovery period pursuant to §240.10D-1(b).

<br>☐ <br>

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act).

☐ <br> Yes ☒ No

State the aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant's most recently completed second fiscal quarter.

Registrant has no voting or non-voting common equity outstanding held by non-affiliates.

List hereunder the following documents if incorporated by reference and the Part of the Form 10-K (e.g., Part I, Part II, etc.) into which the document is incorporated: (1) Any annual report to security holders; (2) Any proxy or information statement; and (3) Any prospectus filed pursuant to Rule 424(b) or (c) under the Securities Act of 1933. The listed documents should be clearly described for identification purposes (e.g., annual report to security holders for fiscal year ended December 24, 1980).

Not applicable.

------

#### PART I

#### The following Items have been omitted in accordance with General Instruction J to Form 10-K:
<br> Item 1. Business.

<br> Item 1A. Risk Factors.

<br> Item 2. Properties.

<br> Item 3. Legal Proceedings.

**Item 1B. Unresolved Staff Comments.**

None.

**Item 4.**&nbsp;&nbsp;&nbsp;&nbsp; **Mine Safety Disclosures.**

Not applicable.

#### The following substitute information is provided in accordance with General Instruction J to Form 10-K:

#### Item 1112(b) of Regulation AB. Significant Obligors of Pool Assets.
No single obligor represents 10% or more of the asset pool owned by Verizon Owner Trust 2019-C (the "Trust").

#### Item 1114(b)(2) of Regulation AB. Credit Enhancement and Other Support, Except for Certain Derivatives Instruments.
No entity or group of affiliated entities provides any external credit enhancement or other support with respect to either payment on the pool assets owned by the Trust or payments on the notes or the certificates issued by the Trust.

#### Item 1115(b) of Regulation AB. Certain Derivatives Instruments.
The Trust entered into an ISDA Master Agreement, Schedule to ISDA Master Agreement and Credit Support Annex, each dated as of October 1, 2019 and a confirmation, dated as of October 1, 2019 (collectively, the "Cap Agreement"), with Wells Fargo Bank, National Association, as cap counterparty, with respect to the Class A-1b notes issued by the Trust. As of December 31, 2022, the Significance Percentage of the Cap Agreement was less than 10%. For these purposes, "Significance Percentage" means, as of December 31, 2022, the percentage that the Significance Estimate represents of the Class A-1b notes, and "Significance Estimate" means, as of December 31, 2022, with respect to the Cap Agreement, the reasonable good faith estimate of the maximum probable exposure of the Trust to the Cap Counterparty, which estimate is made in the same manner as that utilized in Cellco Partnership d/b/a Verizon Wireless' internal risk management process for similar instruments.

#### Item 1117 of Regulation AB. Legal Proceedings.
The following six paragraphs are disclosures received from U.S. Bank Trust Company, National Association ("U.S. Bank Trust Co."), as successor to U.S. Bank National Association, which serves as the indenture trustee and note paying agent under the indenture for the Verizon Owner Trust 2019-C transaction.

U.S. Bank National Association ("U.S. Bank N.A.") has made a strategic decision to reposition its corporate trust business by transferring substantially all of its corporate trust business to its affiliate, U.S. Bank Trust Company, National Association ("U.S. Bank Trust Co."), a non-depository trust company (U.S. Bank N.A. and U.S. Bank Trust Co. are collectively referred to as "U.S. Bank"). Upon U.S. Bank Trust Co.'s succession to the business of U.S. Bank N.A., it has become a wholly owned subsidiary of U.S. Bank N.A.

U.S. Bank N.A. and other large financial institutions have been sued in their capacity as trustee or successor trustee for certain residential mortgage backed securities ("RMBS") trusts. The complaints, primarily filed by investors or investor groups against U.S. Bank N.A. and similar institutions, allege the trustees caused losses to investors as a result of alleged failures by the sponsors, mortgage loan sellers and servicers to comply with the governing agreements for these RMBS trusts. Plaintiffs generally assert causes of action based upon the trustees' purported failures to enforce repurchase obligations of mortgage loan sellers for alleged breaches of representations and warranties, notify securityholders of purported events of default allegedly caused by breaches of servicing standards by mortgage loan servicers and abide by a heightened standard of care following alleged events of default.

U.S. Bank N.A. denies liability and believes that it has performed its obligations under the RMBS trusts in good faith, that its actions were not the cause of losses to investors, that it has meritorious defenses, and it has contested and intends to continue contesting the plaintiffs' claims vigorously. However, U.S. Bank N.A. cannot assure you as to the outcome of any of the litigation, or the possible impact of these litigations on the trustee or the RMBS trusts.

------

On March 9, 2018, a law firm purporting to represent fifteen Delaware statutory trusts (the "DSTs") that issued securities backed by student loans (the "Student Loans") filed a lawsuit in the Delaware Court of Chancery against U.S. Bank N.A. in its capacities as indenture trustee and successor special servicer, and three other institutions in their respective transaction capacities, with respect to the DSTs and the Student Loans. This lawsuit is captioned *The National Collegiate Student Loan Master Trust I, et al. v. U.S. Bank National Association, et al.*, C.A. No. 2018-0167-JRS (Del. Ch.) (the "NCMSLT Action"). The complaint, as amended on June 15, 2018, alleged that the DSTs have been harmed as a result of purported misconduct or omissions by the defendants concerning administration of the trusts and special servicing of the Student Loans. Since the filing of the NCMSLT Action, certain Student Loan borrowers have made assertions against U.S. Bank N.A. concerning special servicing that appear to be based on certain allegations made on behalf of the DSTs in the NCMSLT Action.

U.S. Bank N.A. has filed a motion seeking dismissal of the operative complaint in its entirety with prejudice pursuant to Chancery Court Rules 12(b)(1) and 12(b)(6) or, in the alternative, a stay of the case while other prior filed disputes involving the DSTs and the Student Loans are litigated. On November 7, 2018, the Court ruled that the case should be stayed in its entirety pending resolution of the first-filed cases. On January 21, 2020, the Court entered an order consolidating for pretrial purposes the NCMSLT Action and three other lawsuits pending in the Delaware Court of Chancery concerning the DSTs and the Student Loans, which remains pending.

U.S. Bank N.A. denies liability in the NCMSLT Action and believes it has performed its obligations as indenture trustee and special servicer in good faith and in compliance in all material respects with the terms of the agreements governing the DSTs and that it has meritorious defenses. It has contested and intends to continue contesting the plaintiffs' claims vigorously.

------

#### PART II

#### The following Items have been omitted in accordance with General Instruction J to Form 10-K:
<br> Item 5. Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities.

<br> Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations.

<br> Item 7A. Quantitative and Qualitative Disclosures About Market Risk.

<br> Item 8. Financial Statements and Supplementary Data.

<br> Item 9. Changes in and Disagreements With Accountants on Accounting and Financial Disclosure.

<br> Item 9A. Controls and Procedures.

#### Item 9B. Other Information.
Nothing to report.

#### Item 9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections.
Not applicable.

------

#### PART III

#### The following Items have been omitted in accordance with General Instruction J to Form 10-K:
Item 10. Directors, Executive Officers and Corporate Governance.

Item 11. Executive Compensation.

Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters.

Item 13. Certain Relationships and Related Transactions, and Director Independence.

Item 14. Principal Accountant Fees and Services.

#### The following substitute information is provided in accordance with General Instruction J to Form 10-K:

#### Item 1119 of Regulation AB. Affiliations and Certain Relationships and Related Transactions.
Information required by Item 1119 of Regulation AB has been omitted from this report on Form 10-K in reliance on the Instruction to Item 1119.

#### Item 1122 of Regulation AB. Compliance with Applicable Servicing Criteria.
Each of Cellco Partnership ("Cellco"), U.S. Bank Trust Company, National Association and U.S. Bank National Association (each, a "Servicing Participant") has been identified by the registrant as a party participating in the servicing function during the year ended December 31, 2022 (the "2022 Reporting Period") with respect to the pool assets owned by the Trust. Each of the Servicing Participants has completed a report on an assessment of compliance with the servicing criteria applicable to such Servicing Participant (each, a "Report on Assessment") as of December 31, 2022, and for the 2022 Reporting Period. In addition, each of the Servicing Participants has provided an attestation report (each, an "Attestation Report") by a registered public accounting firm regarding its Report on Assessment. Each Report on Assessment and Attestation Report is attached as an exhibit to this Form 10-K.

Neither the Report on Assessment nor the Attestation Report for Cellco has identified any material instance of noncompliance with the servicing criteria described in such Report on Assessment as being applicable to Cellco.

Neither the Report on Assessment nor the Attestation Report for U.S. Bank Trust Company, National Association and U.S. Bank National Association has identified any material instance of noncompliance with the servicing criteria described in such Report on Assessment as being applicable to U.S. Bank Trust Company, National Association or U.S. Bank National Association, as applicable.

#### Item 1123 of Regulation AB. Servicer Compliance Statement.
Cellco has been identified by the registrant as a servicer during the 2022 Reporting Period with respect to the pool assets owned by the Trust. Cellco has provided a statement of compliance for the 2022 Reporting Period, signed by an authorized officer, and such compliance statement is attached as an exhibit to this Form 10-K.

------

#### PART IV

#### Item 15. Exhibits and Financial Statement Schedules.
<br> (a) The following documents are filed as part of this report:

<br> (1) Not applicable.

<br> (2) Not applicable.

<br> (3) See Item 15(b) below.

<br> (b) Exhibits Required by Item 601 of Regulation S-K.

---

| | |
|:---|:---|
| **Exhibit Number** | **Description** |
| [3.1](https://www.sec.gov/Archives/edgar/data/1737286/000092963818000502/exhibit3-1.htm) | [Certificate of Formation of Verizon ABS LLC ("ABS LLC") (included as Exhibit 3.1 to Registration Statement on Form SF-3 (333-224598), as filed by the registrant with the Commission on May 2, 2018, which is incorporated herein by reference).](https://www.sec.gov/Archives/edgar/data/1737286/000092963818000502/exhibit3-1.htm) |
| [3.2](https://www.sec.gov/Archives/edgar/data/1737286/000092963818000502/exhibit3-2.htm) | [Limited Liability Company Agreement of ABS LLC (included as Exhibit 3.2 to Registration Statement on Form SF-3 (333-224598), as filed by the registrant with the Commission on May 2, 2018, which is incorporated herein by reference).](https://www.sec.gov/Archives/edgar/data/1737286/000092963818000502/exhibit3-2.htm) |
| [4.1](https://www.sec.gov/Archives/edgar/data/1737286/000092963819000922/exhibit4-1.htm) | [Indenture, dated as of October 8, 2019, between the Trust and U.S. Bank Trust Company, National Association (as successor to U.S. Bank National Association), as indenture trustee and note paying agent (included as Exhibit 4.1 to the Trust's Form 8-K, as filed with the Commission on October 8, 2019, which is incorporated herein by reference).](https://www.sec.gov/Archives/edgar/data/1737286/000092963819000922/exhibit4-1.htm) |
| [10.1](https://www.sec.gov/Archives/edgar/data/1737286/000092963819000922/exhibit10-1.htm) | [Amended and Restated Trust Agreement, dated as of October 8, 2019, between ABS LLC and Wilmington Trust, National Association, as owner trustee (included as Exhibit 10.1 to the Trust's Form 8-K, as filed with the Commission on October 8, 2019, which is incorporated herein by reference).](https://www.sec.gov/Archives/edgar/data/1737286/000092963819000922/exhibit10-1.htm) |
| [10.2](https://www.sec.gov/Archives/edgar/data/1737286/000092963819000922/exhibit10-2.htm) | [Originator Receivables Transfer Agreement, dated as of October 8, 2019, between the originators party thereto from time to time and ABS LLC (included as Exhibit 10.2 to the Trust's Form 8-K, as filed with the Commission on October 8, 2019, which is incorporated herein by reference).](https://www.sec.gov/Archives/edgar/data/1737286/000092963819000922/exhibit10-2.htm) |
| [10.3](https://www.sec.gov/Archives/edgar/data/1737286/000092963819000922/exhibit10-3.htm) | [Master Trust Receivables Transfer Agreement, dated as of October 8, 2019, among Verizon DPPA Master Trust, Cellco, as servicer, and ABS LLC (included as Exhibit 10.3 to the Trust's Form 8-K, as filed with the Commission on October 8, 2019, which is incorporated herein by reference).](https://www.sec.gov/Archives/edgar/data/1737286/000092963819000922/exhibit10-3.htm) |
| [10.4(a)](https://www.sec.gov/Archives/edgar/data/1737286/000092963819000922/exhibit10-4.htm) | [Transfer and Servicing Agreement, dated as of October 8, 2019, among the Trust, ABS LLC and Cellco, as servicer, marketing agent and custodian (included as Exhibit 10.4 to the Trust's Form 8-K, as filed with the Commission on October 8, 2019, which is incorporated herein by reference).](https://www.sec.gov/Archives/edgar/data/1737286/000092963819000922/exhibit10-4.htm) |
| [10.4(b)](https://www.sec.gov/Archives/edgar/data/1785705/000092963822001562/exhibit99-1.htm) | [Amendment No. 1 to the Transfer and Servicing Agreement, dated as of October 21, 2022, among the Trust, as issuer, ABS LLC, as depositor and Class B certificateholder, Cellco, as servicer, marketing agent and custodian, Cellco as administrator and Verizon DPPA True-up Trust, as Class A certificateholder, and acknowledged and agreed by U.S. Bank Trust Company, National Association (included as Exhibit 99.1 to the Trust's Form 8-K, as filed with the Commission on October 21, 2022, which is incorporated herein by reference).](https://www.sec.gov/Archives/edgar/data/1785705/000092963822001562/exhibit99-1.htm) |
| [10.5](https://www.sec.gov/Archives/edgar/data/1737286/000092963819000922/exhibit10-5.htm) | [Administration Agreement, dated as of October 8, 2019, between the Trust and Cellco, as administrator (included as Exhibit 10.5 to the Trust's Form 8-K, as filed with the Commission on October 8, 2019, which is incorporated herein by reference).](https://www.sec.gov/Archives/edgar/data/1737286/000092963819000922/exhibit10-5.htm) |
| [10.6](https://www.sec.gov/Archives/edgar/data/1737286/000092963819000922/exhibit10-6.htm) | [Account Control Agreement, dated as of October 8, 2019, among the Trust, U.S. Bank Trust Company, National Association (as successor to U.S. Bank National Association), as secured party, and U.S. Bank National Association, as financial institution (included as Exhibit 10.6 to the Trust's Form 8-K, as filed with the Commission on October 8, 2019, which is incorporated herein by reference).](https://www.sec.gov/Archives/edgar/data/1737286/000092963819000922/exhibit10-6.htm) |
| [10.7](https://www.sec.gov/Archives/edgar/data/1737286/000092963819000922/exhibit10-7.htm) | [Parent Support Agreement, dated as of October 8, 2019, by Verizon Communications Inc. (included as Exhibit 10.7 to the Trust's Form 8-K, as filed with the Commission on October 8, 2019, which is incorporated herein by reference).](https://www.sec.gov/Archives/edgar/data/1737286/000092963819000922/exhibit10-7.htm) |
| [10.8](https://www.sec.gov/Archives/edgar/data/1737286/000092963819000922/exhibit10-8.htm) | [Asset Representations Review Agreement, dated as of October 8, 2019, among the Trust, Cellco, as servicer, and Pentalpha Surveillance LLC, as asset representations reviewer (included as Exhibit 10.8 to the Trust's Form 8-K, as filed with the Commission on October 8, 2019, which is incorporated herein by reference).](https://www.sec.gov/Archives/edgar/data/1737286/000092963819000922/exhibit10-8.htm) |
| [10.9](https://www.sec.gov/Archives/edgar/data/1737286/000092963819000910/exhibit10-9.htm) | [ISDA Master Agreement, Schedule to ISDA Master Agreement and Credit Support Annex, each dated as of October 1, 2019, between Wells Fargo Bank, National Association, as cap counterparty, and the](https://www.sec.gov/Archives/edgar/data/1737286/000092963819000910/exhibit10-9.htm) |

---

------

---

| | |
|:---|:---|
| | [Trust (included as Exhibit 10.9 to the Trust's Form 8-K, as filed with the Commission on October 3, 2019, which is incorporated herein by reference).](https://www.sec.gov/Archives/edgar/data/1737286/000092963819000910/exhibit10-9.htm) |
| [31.1\*](exhibit31-1.htm) | [Certification pursuant to Section 302 of the Sarbanes-Oxley Act of 2002, dated March 30, 2023.](exhibit31-1.htm) |
| [33.1\*](exhibit33-1.htm) | [Report on Assessment of Compliance with Servicing Criteria for Cellco, dated March 30, 2023.](exhibit33-1.htm) |
| [33.2\*](exhibit33-2.htm) | [Report on Assessment of Compliance with Servicing Criteria for U.S. Bank Trust Company, National Association and U.S. Bank National Association, dated February 27, 2023.](exhibit33-2.htm) |
| [34.1\*](exhibit34-1.htm) | [Report of Independent Registered Public Accounting Firm of Ernst & Young LLP on Assessment of Compliance with Servicing Criteria relating to Cellco Partnership, dated March 30, 2023.](exhibit34-1.htm) |
| [34.2\*](exhibit34-2.htm) | [Report of Independent Registered Public Accounting Firm of Ernst & Young LLP on Assessment of Compliance with Servicing Criteria relating to U.S. Bank Trust Company, National Association and U.S. Bank National Association, dated February 27, 2023.](exhibit34-2.htm) |
| [35.1\*](exhibit35-1.htm) | [Servicer Compliance Statement, dated March 30, 2023, of Cellco.](exhibit35-1.htm) |

---

_____________

\* Filed herewith

**Item 16. Form 10-K Summary.**

None.

------

#### SIGNATURES
Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

#### &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

---

| | | |
|:---|:---|:---|
|  | VERIZON ABS LLC | VERIZON ABS LLC |
|  | (Depositor) | (Depositor) |
| Date: March 30, 2023 | By:  | <u>/s/ Scott Krohn</u> |
|  |  | Scott Krohn |
|  |  | President |
|  |  | (Senior officer in charge of securitization of the depositor) |

---

------

**SUPPLEMENTAL INFORMATION TO BE FURNISHED WITH REPORTS FILED PURSUANT TO SECTION 15(d) OF THE ACT BY REGISTRANTS WHICH HAVE NOT REGISTERED SECURITIES PURSUANT TO SECTION 12 OF THE ACT**

No annual report to security holders, proxy statement, form of proxy or other proxy soliciting material has been sent to security holders or is anticipated to be furnished to security holders subsequent to the filing of this annual report on Form 10-K.

## Exhibit 31.1

EXHIBIT 31.1

#### CERTIFICATION PURSUANT TO

#### SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002
<br> I, Scott Krohn, certify that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. I have reviewed this report on Form 10-K and all reports on Form 10-D required to be filed in respect of the period covered by this report on Form 10-K of Verizon Owner Trust 2019-C (the "Exchange
 Act periodic reports");

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. Based on my knowledge, the Exchange Act periodic reports, taken as a whole, do not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements
 made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. Based on my knowledge, all of the distribution, servicing and other information required to be provided under Form 10-D for the period covered by this report is included in the Exchange Act periodic
 reports;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4. Based on my knowledge and the servicer compliance statement required in this report under Item 1123 of Regulation AB, and except as disclosed in the Exchange Act periodic reports, the servicer has
 fulfilled its obligations under the servicing agreement in all material respects; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5. All of the reports on assessment of compliance with servicing criteria for asset-backed securities and their related attestation reports on assessment of compliance with servicing criteria for
 asset-backed securities required to be included in this report in accordance with Item 1122 of Regulation AB and Exchange Act Rules 13a-18 and 15d-18 have been included as an exhibit to this report, except as otherwise disclosed in this
 report. Any material instances of noncompliance described in such reports have been disclosed in this report on Form 10-K.

In giving the certifications above, I have reasonably relied on the information provided to me by the following unaffiliated parties: U.S. Bank National Association, as indenture trustee of Verizon Owner Trust 2019-C prior to October 21, 2022, U.S. Bank Trust Company, National Association, as successor to U.S. Bank National Association, as indenture trustee of Verizon Owner Trust 2019-C on and after October 21, 2022, and Wilmington Trust, National Association, as owner trustee of Verizon Owner Trust 2019-C.

March 30, 2023

---

| |
|:---|
| <u>/s/ Scott Krohn</u> |
| Scott Krohn |
| President |
| Verizon ABS LLC, as Depositor |
| (Senior officer in charge of securitization of the depositor) |

---

## Exhibit 33.1

EXHIBIT 33.1

#### REPORT ON ASSESSMENT OF COMPLIANCE WITH APPLICABLE SERVICING CRITERIA FOR CELLCO PARTNERSHIP

&nbsp;&nbsp;&nbsp;&nbsp;1. Cellco Partnership ("Cellco") is responsible for assessing compliance with the servicing criteria applicable to it under paragraph (d) of Item 1122 of Regulation AB, as of December 31, 2022 and for
 the period from January 1, 2022 through December 31, 2022 (the "Reporting Period"), including all servicing criteria except for inapplicable servicing criteria identified in paragraph 4 below and the portions of servicing criteria covered by
 a separate assessment and identified in Appendix A to this report. The transactions covered by this report include all publicly issued asset-backed securities transactions backed by device payment plan agreements for which Cellco is the
 servicer (the "Platform"), as listed on Exhibit A hereto.

&nbsp;&nbsp;&nbsp;&nbsp;2. Cellco has engaged vendors who are not considered servicers, as defined in Item 1101(j) of Regulation AB, to perform specific, limited or scripted activities with respect to the servicing criteria
 applicable to such vendors' activities as set forth in Appendix A to this report. Cellco has elected to take responsibility for assessing compliance with the servicing criteria or portion of the servicing criteria applicable to each vendor. 
 Cellco has policies and procedures in place to provide reasonable assurance that the vendors' activities comply in all material respects with the servicing criteria or portion of the servicing criteria applicable to each vendor. Cellco's
 management is solely responsible for determining that it meets the SEC requirements to apply Compliance and Disclosure Interpretation 200.06 of the U.S. Securities and Exchange Commission's Division of Corporation Finance's interpretations of
 the rules adopted under Regulation AB and the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended, for the vendors and related criteria. Cellco has not identified any material deficiency in its policies and
 procedures to monitor the compliance by vendors with the servicing criteria applicable to each vendor as of December 31, 2022 and for the Reporting Period with respect to the Platform taken as a whole.

&nbsp;&nbsp;&nbsp;&nbsp;3. Except as set forth in paragraph 4 below, Cellco used the criteria set forth in paragraph (d) of Item 1122 of Regulation AB to assess the compliance with the applicable servicing criteria as of
 December 31, 2022 and for the Reporting Period.

&nbsp;&nbsp;&nbsp;&nbsp;4. The criteria listed in the column titled "Inapplicable Servicing Criteria" on Appendix A hereto are inapplicable to Cellco based on the activities it performs with respect to the Platform.

&nbsp;&nbsp;&nbsp;&nbsp;5. Cellco has complied in all material respects with the applicable servicing criteria as of December 31, 2022 and for the Reporting Period with respect to the Platform taken as a whole.

&nbsp;&nbsp;&nbsp;&nbsp;6. Cellco has not identified and is not aware of any material instance of noncompliance by the vendors with the servicing criteria applicable to each vendor for the Reporting Period with respect to the
 Platform.

&nbsp;&nbsp;&nbsp;&nbsp;7. Ernst & Young LLP, an independent registered public accounting firm, has issued an attestation report on Cellco's assessment of compliance with the applicable servicing criteria as of December
 31, 2022 and for the Reporting Period.

---

| | | |
|:---|:---|:---|
| March 30, 2023 | CELLCO PARTNERSHIP | CELLCO PARTNERSHIP |
|  | By:  | <u>/s/ Kee Chan Sin</u> |
|  |  | Kee Chan Sin |
|  |  | Vice President and Assistant Treasurer |
|  |  | Cellco Partnership, as Servicer |

---

------

#### EXHIBIT A

Verizon Owner Trust 2018-A<sup>1</sup>

Verizon Owner Trust 2019-A<sup>2</sup>

Verizon Owner Trust 2019-B<sup>3</sup>

Verizon Owner Trust 2019-C

Verizon Owner Trust 2020-A

Verizon Owner Trust 2020-B

Verizon Owner Trust 2020-C

Verizon Master Trust Series 2021-1

Verizon Master Trust Series 2021-2

Verizon Master Trust Series 2022-1<sup>4</sup>

Verizon Master Trust Series 2022-2<sup>5</sup>

Verizon Master Trust Series 2022-3<sup>6</sup>

Verizon Master Trust Series 2022-4<sup>7</sup>

Verizon Master Trust Series 2022-5<sup>8</sup>

Verizon Master Trust Series 2022-6<sup>9</sup>

Verizon Master Trust Series 2022-7<sup>10</sup>

------

<sup>1</sup> Form 15-15D filed on February 4, 2022

<sup>2</sup> Form 15-15D filed on July 27, 2022

<sup>3</sup> Form 15-15D filed on November 1, 2022

<sup>4</sup> Issued January 25, 2022

<sup>5</sup> Issued January 25, 2022

<sup>6</sup> Issued May 25, 2022

<sup>7</sup> Issued May 25, 2022

<sup>8</sup> Issued August 11, 2022

<sup>9</sup> Issued August 11, 2022

<sup>10</sup> Issued November 23, 2022

------

#### APPENDIX A

---

| | | | | |
|:---|:---|:---|:---|:---|
| **SERVICING CRITERIA** | **SERVICING CRITERIA** | **APPLICABLE SERVICING CRITERIA** | **APPLICABLE SERVICING CRITERIA** | **INAPPLICABLE SERVICING CRITERIA** |
| **Reference** | **Criteria** | **Performed Directly by Asserting Party** | **Performed by Vendor(s) for Which Asserting Party is the Responsible Party** | |
|  | **General Servicing Considerations** | | |  |
| 1122(d)(1)(i) | Policies and procedures are instituted to monitor any performance or other triggers and events of default in accordance with the transaction agreements. | X |  |  |
| 1122(d)(1)(ii) | If any material servicing activities are outsourced to third parties, policies and procedures are instituted to monitor the third party's performance and compliance with such servicing activities. | X |  |  |
| 1122(d)(1)(iii) | Any requirements in the transaction agreements to maintain a back-up servicer for the pool assets are maintained. |  |  | X |
| 1122(d)(1)(iv) | A fidelity bond and errors and omissions policy is in effect on the party participating in the servicing function throughout the reporting period in the amount of coverage required by and otherwise in accordance with the terms of the transaction agreements. |  |  | X |
| 1122(d)(1)(v) | Aggregation of information, as applicable, is mathematically accurate and the information conveyed accurately reflects the information. | X |  |  |
|  | **Cash Collection and Administration** |  |  |  |
| 1122(d)(2)(i) | Payments on pool assets are deposited into the appropriate custodial bank accounts and related bank clearing accounts no more than two business days of receipt, or such other number of days specified in the transaction agreements. | X | X |  |
| 1122(d)(2)(ii) | Disbursements made via wire transfer on behalf of an obligor or to an investor are made only by authorized personnel. | X<sup>1</sup> |  |  |
| 1122(d)(2)(iii) | Advances of funds or guarantees regarding collections, cash flows or distributions, and any interest or other fees charged for such advances, are made, reviewed and approved as specified in the transaction agreements. |  |  | X |
| 1122(d)(2)(iv) | The related accounts for the transaction, such as cash reserve accounts or accounts established as a form of overcollateralization, are separately maintained (e.g., with respect to commingling of cash) as set forth in the transaction agreements. | X |  |  |
| 1122(d)(2)(v) | Each custodial account is maintained at a federally insured depository institution as set forth in the transaction agreements. For purposes of this criterion, "federally insured depository institution" with respect to a foreign financial institution means a foreign financial institution that meets the requirements of Rule 13k-1(b)(1) of the Securities Exchange Act. | X |  |  |

---

------

---

| | | | | |
|:---|:---|:---|:---|:---|
| **SERVICING CRITERIA** | **SERVICING CRITERIA** | **APPLICABLE SERVICING CRITERIA** | **APPLICABLE SERVICING CRITERIA** | **INAPPLICABLE SERVICING CRITERIA** |
| **Reference** | **Criteria** | **Performed Directly by Asserting Party** | **Performed by Vendor(s) for Which Asserting Party is the Responsible Party** | |
| 1122(d)(2)(vi) | Unissued checks are safeguarded so as to prevent unauthorized access. |  |  | X |
| 1122(d)(2)(vii) | Reconciliations are prepared on a monthly basis for all asset-backed securities related bank accounts, including custodial accounts and related bank clearing accounts. These reconciliations: (A) are mathematically accurate; (B) are prepared within 30 calendar days after the bank statement cutoff date, or such other number of days specified in the transaction agreements; (C) are reviewed and approved by someone other than the person who prepared the reconciliation; and (D) contain explanations for reconciling items. These reconciling items are resolved within 90 calendar days of their original identification, or such other number of days specified in the transaction agreements. | X |  |  |
|  | **Investor Remittances and Reporting** |  |  |  |
| 1122(d)(3)(i) | Reports to investors, including those to be filed with the Commission, are maintained in accordance with the transaction agreements and applicable Commission requirements. Specifically, such reports (A) are prepared in accordance with timeframes and other terms set forth in the transaction agreements; (B) provide information calculated in accordance with the terms specified in the transaction agreements; (C) are filed with the Commission as required by its rules and regulations; and (D) agree with investors' or the trustee's records as to the total unpaid principal balance and number of pool assets serviced by the servicer. | X |  |  |
| 1122(d)(3)(ii) | Amounts due to investors are allocated and remitted in accordance with timeframes, distribution priority and other terms set forth in the transaction agreements. | X<sup>2</sup> |  |  |
| 1122(d)(3)(iii) | Disbursements made to an investor are posted within two business days to the servicer's investor records, or such other number of days specified in the transaction agreements. | X<sup>1</sup> |  |  |
| 1122(d)(3)(iv) | Amounts remitted to investors per the investor reports agree with cancelled checks, or other form of payment, or custodial bank statements. | X<sup>1</sup> |  |  |

---

------

---

| | | | | |
|:---|:---|:---|:---|:---|
| **SERVICING CRITERIA** | **SERVICING CRITERIA** | **APPLICABLE SERVICING CRITERIA** | **APPLICABLE SERVICING CRITERIA** | **INAPPLICABLE SERVICING CRITERIA** |
| **Reference** | **Criteria** | **Performed Directly by Asserting Party** | **Performed by Vendor(s) for Which Asserting Party is the Responsible Party** | |
|  | **Pool Asset Administration** |  | |  |
| 1122(d)(4)(i) | Collateral or security on pool assets is maintained as required by the transaction agreements or related pool asset documents. | X |  |  |
| 1122(d)(4)(ii) | Pool assets and related documents are safeguarded as required by the transaction agreements. | X |  |  |
| 1122(d)(4)(iii) | Any additions, removals or substitutions to the asset pool are made, reviewed and approved in accordance with any conditions or requirements in the transaction agreements. | X |  |  |
| 1122(d)(4)(iv) | Payments on pool assets, including any payoffs, made in accordance with the related pool asset documents are posted to the applicable servicer's obligor records maintained no more than two business days after receipt, or such other number of days specified in the transaction agreements, and allocated to principal, interest or other items (e.g., escrow) in accordance with the related pool asset documents. | X |  |  |
| 1122(d)(4)(v) | The servicer's records regarding the pool assets agree with the servicer's records with respect to an obligor's unpaid principal balance. | X |  |  |
| 1122(d)(4)(vi) | Changes with respect to the terms or status of an obligor's pool asset (e.g., loan modifications or re-agings) are made, reviewed and approved by authorized personnel in accordance with the transaction agreements and related pool asset documents. | X |  |  |
| 1122(d)(4)(vii) | Loss mitigation or recovery actions (e.g., forbearance plans, modifications and deeds in lieu of foreclosure, foreclosures and repossessions, as applicable) are initiated, conducted and concluded in accordance with the timeframes or other requirements established by the transaction agreements. | X | X |  |
| 1122(d)(4)(viii) | Records documenting collection efforts are maintained during the period a pool asset is delinquent in accordance with the transaction agreements. Such records are maintained on at least a monthly basis, or such other period specified in the transaction agreements, and describe the entity's activities in monitoring delinquent pool assets including, for example, phone calls, letters and payment rescheduling plans in cases where delinquency is deemed temporary (e.g., illness or unemployment). | X |  |  |

---

------

---

| | | | | |
|:---|:---|:---|:---|:---|
| **SERVICING CRITERIA** | **SERVICING CRITERIA** | **APPLICABLE SERVICING CRITERIA** | **APPLICABLE SERVICING CRITERIA** | **INAPPLICABLE SERVICING CRITERIA** |
| **Reference** | **Criteria** | **Performed Directly by Asserting Party** | **Performed by Vendor(s) for Which Asserting Party is the Responsible Party** | |
| 1122(d)(4)(ix) | Adjustments to interest rates or rates of return for pool assets with variable rates are computed based on the related receivables documents. |  |  | X |
| 1122(d)(4)(x) | Regarding any funds held in trust for an obligor (such as escrow accounts): (A) such funds are analyzed, in accordance with the obligor's pool assets documents, on at least an annual basis, or such other period specified in the transaction agreements; (B) interest on such funds is paid, or credited, to obligors in accordance with applicable pool asset documents and state laws; and (C) such funds are returned to the obligor within 30 calendar days of full repayment of the related pool asset, or such other number of days specified in the transaction agreements. |  |  | X |
| 1122(d)(4)(xi) | Payments made on behalf of an obligor (such as tax or insurance payments) are made on or before the related penalty or expiration dates, as indicated on the appropriate bills or notices for such payments, provided that such support has been received by the servicer at least 30 calendar days prior to these dates, or such other number of days specified in the transaction agreements. |  |  | X |
| 1122(d)(4)(xii) | Any late payment penalties in connection with any payment to be made on behalf of an obligor are paid from the servicer's funds and not charged to the obligor, unless the late payment was due to the obligor's error or omission. |  |  | X |
| 1122(d)(4)(xiii) | Disbursements made on behalf of an obligor are posted within two business days to the obligor's records maintained by the servicer, or such other number of days specified in the transaction agreements. |  |  | X |
| 1122(d)(4)(xiv) | Delinquencies, charge-offs and uncollectible accounts are recognized and recorded in accordance with the transaction agreements. | X |  |  |
| 1122(d)(4)(xv) | Any external enhancement or other support, identified in Item 1114(a)(1) through (3) or Item 1115 of Regulation AB, is maintained as set forth in the transaction agreements. | X |  |  |

---

<sup>1</sup> Solely as it relates to remittance to U.S. Bank National Association or U.S. Bank Trust Company, National Association, as indenture trustee.

<sup>2</sup> Solely as it relates to allocation and remittance to U.S. Bank National Association or U.S. Bank Trust Company, National Association, as indenture trustee.

## Exhibit 33.2

EXHIBIT 33.2

Management's Assertion

Report on Assessment of Compliance with Applicable Servicing Criteria

Management of U.S. Bank National Association and U.S. Bank Trust Company, National Association (collectively "U.S. Bank") is responsible for assessing compliance as of and for the year ended December 31, 2022 with the servicing criteria set forth in Item 1122 (d) of Regulation AB applicable to it as set forth on Exhibit A hereto. This report covers asset backed securities transactions within the **U.S. Bank Corporate Trust Asset-Backed Securities Platform**<sup>1</sup> **(the "Platform")**

U.S. Bank hereby provides the following report on its assessment of compliance with the servicing criteria set forth in Item 1122 of Regulation AB applicable to it and as described on Exhibit A hereto:

<br> 1. U.S. Bank is responsible for assessing its compliance with the servicing criteria applicable to it as noted on the accompanying Exhibit A;

<br> 2. Except as set forth in paragraph 3 below, U.S. Bank used the criteria set forth in paragraph (d) of Item 1122 of Regulation AB to assess its compliance with the applicable servicing criteria;

<br> 3. The criteria listed in the column titled "Inapplicable Servicing Criteria" on Exhibit A hereto are inapplicable to U.S. Bank based on the servicing activities it performs directly with respect to the Platform;

<br> 4. U.S. Bank has complied, in all material respects, with the applicable servicing criteria as of and for the year ended December 31, 2022; and

<br> 5. Ernst & Young, LLP, a registered public accounting firm, has issued an attestation report on U.S. Bank's assessment of compliance with the applicable servicing criteria as of and for the year ended December 31, 2022.

------

<sup>1</sup> The U.S. Bank Corporate Trust Asset-Backed Securities Platform (the "Platform") consists of the activities involved in the performance of servicing functions for which the Company provides trustee, securities administration, registrar, paying agent and document custody services for (i) publicly issued asset-backed and mortgage-backed transactions the securities of which were offered on or after January 1, 2006 and (ii) certain asset-backed transactions for which the Issuer has voluntarily elected to make Regulation AB compliant filings under the Securities Exchange Act of 1934, as amended.

------

U.S. BANK NATIONAL ASSOCIATION

&nbsp;&nbsp;&nbsp;&nbsp;<u>/s/ John Stern</u><u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u> 

Name: John Stern

Title: Executive Vice President

U.S. BANK TRUST COMPANY, NATIONAL ASSOCIATION

&nbsp;&nbsp;&nbsp;&nbsp;<u>/s/ John Stern&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u> 

Name: John Stern

Title: Executive Vice President

Dated: February 27, 2023

------

#### EXHIBIT A to Management's Assertion

---

| | | | |
|:---|:---|:---|:---|
| **Reference** | **Servicing Criteria** | **Applicable Servicing Criteria** | **Inapplicable Servicing Criteria** |
| <br> **<u>General Servicing Considerations</u>** | <br> **<u>General Servicing Considerations</u>** | <br> **<u>General Servicing Considerations</u>** | <br> **<u>General Servicing Considerations</u>** |
| <br> 1122(d)(1)(i) | <br> Policies and procedures are instituted to monitor any performance or other triggers and events of default in accordance with the transaction agreements. | <br> **X** |  |
| <br> 1122(d)(1)(ii) | <br> If any material servicing activities are outsourced to third parties, policies and procedures are instituted to monitor the third party's performance and compliance with such servicing activities. | <br> **X<sup>2</sup>** |  |
| <br> 1122(d)(1)(iii) | <br> Any requirements in the transaction agreements to maintain a back-up servicer for the Pool Assets are maintained. |  | <br> **X** |
| <br> 1122(d)(1)(iv) | <br> A fidelity bond and errors and omissions policy is in effect on the party participating in the servicing function throughout the reporting period in the amount of coverage required by and otherwise in accordance with the terms of the transaction agreements. | <br> **X** |  |
| <br> 1122(d)(1)(v) | <br> Aggregation of information, as applicable, is mathematically accurate and the information conveyed accurately reflects the information.<br>| <br> **X<sup>3</sup>** |  |
| <br> **<u>Cash Collection and Administration</u>** | <br> **<u>Cash Collection and Administration</u>** | <br> **<u>Cash Collection and Administration</u>** | <br> **<u>Cash Collection and Administration</u>** |
| <br> 1122(d)(2)(i) | <br> Payments on pool assets are deposited into the appropriate custodial bank accounts and related bank clearing accounts no more than two business days following receipt, or such other number of days specified in the transaction agreements.<br>| <br> **X** |  |
| <br> 1122(d)(2)(ii) | <br> Disbursements made via wire transfer on behalf of an obligor or to an investor are made only by authorized personnel. | <br> **X** |  |
| <br> 1122(d)(2)(iii) | <br> Advances of funds or guarantees regarding collections, cash flows or distributions, and any interest or other fees charged for such advances, are made, reviewed and approved as specified in the transaction agreements.<br>| <br> **X<sup>4</sup>** |  |
| <br> 1122(d)(2)(iv) | <br> The related accounts for the transaction, such as cash reserve accounts or accounts established as a form of over collateralization, are separately maintained (e.g., with respect to commingling of cash) as set forth in the transaction agreements.<br>| <br> **X** |  |
| <br> 1122(d)(2)(v) | <br> Each custodial account is maintained at a federally insured depository institution as set forth in the transaction agreements. For purposes of this criterion, "federally insured depository institution" with respect to a foreign financial institution means a foreign financial institution that meets the requirements of Rule 13k-1(b)(1) of the Securities Exchange Act. | <br> **X** |  |
| <br> 1122(d)(2)(vi) | <br> Unissued checks are safeguarded so as to prevent unauthorized access.<br>| <br> **X** |  |

---

------

<sup>2</sup> No servicing activities were performed by the Company that required the servicing criteria to be complied with.

<sup>3</sup> No servicing activities were performed by the Company that required the servicing criteria to be complied with.

<sup>4</sup> No servicing activities were performed by the Company that required the servicing criteria to be complied with.

------

---

| | | | |
|:---|:---|:---|:---|
| **Reference** | **Servicing Criteria** | **Applicable Servicing Criteria** | **Inapplicable Servicing Criteria** |
| <br> 1122(d)(2)(vii) | <br> Reconciliations are prepared on a monthly basis for all asset-backed securities related bank accounts, including custodial accounts and related bank clearing accounts. These reconciliations are (A) mathematically accurate; (B) prepared within 30 calendar days after the bank statement cutoff date, or such other number of days specified in the transaction agreements; (C) reviewed and approved by someone other than the person who prepared the reconciliation; and (D) contain explanations for reconciling items. These reconciling items are resolved within 90 calendar days of their original identification, or such other number of days specified in the transaction agreements. | <br> **X** |  |
| <br> **<u>Investor Remittances and Reporting</u>** | <br> **<u>Investor Remittances and Reporting</u>** | <br> **<u>Investor Remittances and Reporting</u>** | <br> **<u>Investor Remittances and Reporting</u>** |
| <br> 1122(d)(3)(i) | <br> Reports to investors, including those to be filed with the Commission, are maintained in accordance with the transaction agreements and applicable Commission requirements. Specifically, such reports (A) are prepared in accordance with timeframes and other terms set forth in the transaction agreements; (B) provide information calculated in accordance with the terms specified in the transaction agreements; (C) are filed with the Commission as required by its rules and regulations; and (D) agree with investors' or the trustee's records as to the total unpaid principal balance and number of Pool Assets serviced by the Servicer.<br>| <br> **X** |  |
| <br> 1122(d)(3)(ii) | <br> Amounts due to investors are allocated and remitted in accordance with timeframes, distribution priority and other terms set forth in the transaction agreements.<br>| <br> **X** |  |
| <br> 1122(d)(3)(iii) | <br> Disbursements made to an investor are posted within two business days to the Servicer's investor records, or such other number of days specified in the transaction agreements.<br>| <br> **X** |  |
| <br> 1122(d)(3)(iv) | <br> Amounts remitted to investors per the investor reports agree with cancelled checks, or other form of payment, or custodial bank statements. | <br> **X** |  |
| <br> **<u>Pool Asset Administration</u>** | <br> **<u>Pool Asset Administration</u>** | <br> **<u>Pool Asset Administration</u>** | <br> **<u>Pool Asset Administration</u>** |
| <br> 1122(d)(4)(i) | <br> Collateral or security on pool assets is maintained as required by the transaction agreements or related pool asset documents. | <br> **X** |  |
| <br> 1122(d)(4)(ii) | <br> Pool assets and related documents are safeguarded as required by the transaction agreements. | <br> **X** |  |
| <br> 1122(d)(4)(iii) | <br> Any additions, removals or substitutions to the asset pool are made, reviewed and approved in accordance with any conditions or requirements in the transaction agreements. | <br> **X** |  |
| <br> 1122(d)(4)(iv) | <br> Payments on pool assets, including any payoffs, made in accordance with the related pool asset documents are posted to the Servicer's obligor records maintained no more than two business days after receipt, or such other number of days specified in the transaction agreements, and allocated to principal, interest or other items (e.g., escrow) in accordance with the related pool asset documents. |  | <br> **X** |
| <br> 1122(d)(4)(v) | <br> The Servicer's records regarding the pool assets agree with the Servicer's records with respect to an obligor's unpaid principal balance. |  | <br> **X** |

---

------

---

| | | | |
|:---|:---|:---|:---|
| **Reference** | **Servicing Criteria** | **Applicable Servicing Criteria** | **Inapplicable Servicing Criteria** |
| <br> 1122(d)(4)(vi) | <br> Changes with respect to the terms or status of an obligor's pool assets (e.g., loan modifications or re-agings) are made, reviewed and approved by authorized personnel in accordance with the transaction agreements and related pool asset documents. |  | <br> **X** |
| <br> 1122(d)(4)(vii) | <br> Loss mitigation or recovery actions (e.g., forbearance plans, modifications and deeds in lieu of foreclosure, foreclosures and repossessions, as applicable) are initiated, conducted and concluded in accordance with the timeframes or other requirements established by the transaction agreements.<br>|  | <br> **X** |
| <br> 1122(d)(4)(viii) | <br> Records documenting collection efforts are maintained during the period a pool asset is delinquent in accordance with the transaction agreements. Such records are maintained on at least a monthly basis, or such other period specified in the transaction agreements, and describe the entity's activities in monitoring delinquent pool assets including, for example, phone calls, letters and payment rescheduling plans in cases where delinquency is deemed temporary (e.g., illness or unemployment).<br>|  | <br> **X** |
| <br> 1122(d)(4)(ix) | <br> Adjustments to interest rates or rates of return for pool assets with variable rates are computed based on the related pool asset documents. |  | <br> **X**<br>|
| <br> 1122(d)(4)(x) | <br> Regarding any funds held in trust for an obligor (such as escrow accounts): (A) such funds are analyzed, in accordance with the obligor's pool asset documents, on at least an annual basis, or such other period specified in the transaction agreements; (B) interest on such funds is paid, or credited, to obligors in accordance with applicable pool asset documents and state laws; and (C) such funds are returned to the obligor within 30 calendar days of full repayment of the related pool assets, or such other number of days specified in the transaction agreements. |  | <br> **X**<br>|
| <br> 1122(d)(4)(xi) | <br> Payments made on behalf of an obligor (such as tax or insurance payments) are made on or before the related penalty or expiration dates, as indicated on the appropriate bills or notices for such payments, provided that such support has been received by the servicer at least 30 calendar days prior to these dates, or such other number of days specified in the transaction agreements. |  | <br> **X** |
| <br> 1122(d)(4)(xii) | <br> Any late payment penalties in connection with any payment to be made on behalf of an obligor are paid from the Servicer's funds and not charged to the obligor, unless the late payment was due to the obligor's error or omission. |  | <br> **X** |
| <br> 1122(d)(4)(xiii) | <br> Disbursements made on behalf of an obligor are posted within two business days to the obligor's records maintained by the servicer, or such other number of days specified in the transaction agreements. |  | <br> **X**<br>|
| <br> 1122(d)(4)(xiv) | <br> Delinquencies, charge-offs and uncollectible accounts are recognized and recorded in accordance with the transaction agreements. |  | <br> **X** |
| <br> 1122(d)(4)(xv) | <br> Any external enhancement or other support, identified in Item 1114(a)(1) through (3) or Item 1115 of Regulation AB, is maintained as set forth in the transaction agreements. | <br> **X** |  |

---

## Exhibit 34.1

EXHIBIT 34.1

![](logo_ey.jpg)

#### Report of Independent Registered Public Accounting Firm

Cellco Partnership:

We have examined management's assertion, included in the accompanying Report on Assessment of Compliance with Applicable Servicing Criteria for Cellco Partnership, that Cellco Partnership ("Cellco" or the "Company") complied with the servicing criteria set forth in Item 1122(d) of the Securities and Exchange Commission's Regulation AB for all publicly issued asset-backed securities transactions backed by device payment plan agreements for which Cellco is the servicer (the "Platform") as of December 31, 2022 and for the year ended December 31, 2022, except for servicing criteria 1122(d)(1)(iii), 1122(d)(1)(iv), 1122(d)(2)(iii), 1122(d)(2)(vi), 1122(d)(4)(ix), 1122(d)(4)(x), 1122(d)(4)(xi), 1122(d)(4)(xii), and 1122(d)(4)(xiii), which the Company has determined are not applicable to the activities performed by them with respect to the servicing platform covered by this report. See Exhibit A of management's assertion for the asset backed transactions covered by the Platform. Management is responsible for the Company's compliance with those servicing criteria. Our responsibility is to express an opinion on management's assertion about the Company's compliance with the servicing criteria based on our examination.

Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and the Public Company Accounting Oversight Board (United States) and, accordingly, included examining, on a test basis, evidence about the Company's compliance with the applicable servicing criteria and performing such other procedures as we considered necessary in the circumstances. Our examination included testing of less than all of the individual asset backed transactions and securities that comprise the Platform, testing of less than all of the servicing activities related to the Platform and determining whether the Company processed those selected transactions and performed those selected activities in compliance with the servicing criteria and as permitted by Regulation AB Compliance and Disclosure Interpretations of the Division of Corporation Finance, Section 200.06, "Vendors Engaged by Servicers" (C&DI 200.06). Furthermore, our procedures were limited to the selected transactions and servicing activities performed by the Company during the period covered by this report. Our procedures were not designed to determine whether errors may have occurred either prior to or subsequent to our tests that may have affected the balances or amounts calculated or reported by the Company during the period covered by this report for the selected transactions or any other transactions. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion.

We are required to be independent of Cellco Partnership and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our examination engagement.

Our examination does not provide a legal determination on the Company's compliance with the servicing criteria.

As described in management's assertion, for servicing criteria 1122(d)(2)(i) and 1122(d)(4)(vii)**,** the Company has engaged various vendors to perform the activities required by these servicing criteria. The Company has determined that these vendors are not considered a "servicer" as defined in Item 1101(j) of Regulation AB, and the Company has elected to take responsibility for assessing compliance with the applicable servicing criteria applicable to each vendor as permitted by C&DI 200.06. As permitted by C&DI 200.06, the Company has asserted that it has policies and procedures in place designed to provide reasonable assurance that the vendors' activities comply in all material respects with servicing criteria applicable to each vendor. The Company is solely responsible for determining that it meets the Securities and Exchange Commission's requirements to apply C&DI 200.06 for the vendors and related criteria as described in its assertion, and we performed no procedures with respect to the Company's eligibility to apply C&DI 200.06.

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In our opinion, management's assertion that the Company complied with the servicing criteria set forth in Item 1122(d) of the Securities and Exchange Commission's Regulation AB, including servicing criteria 1122(d)(2)(i) and 1122(d)(4)(vii) for which compliance is determined based on C&DI 200.06 as described above, as of December 31, 2022 and for the year ended December 31, 2022 for the Platform, is fairly stated, in all material respects.

/s/Ernst & Young LLP

New York, New York

March 30, 2023

## Exhibit 34.2

EXHIBIT 34.2

![](logo_ey.jpg)

#### Report of Independent Registered Public Accounting Firm
The Board of Directors

U.S. Bank National Association

We have examined management's assertion, included in the accompanying Report on Assessment of Compliance with Applicable Servicing Criteria, that U.S. Bank National Association and U.S. Bank Trust Company, National Association (collectively, the "Company") complied with the servicing criteria set forth in Item 1122(d) of the Securities and Exchange Commission's Regulation AB for the U.S. Bank Corporate Trust Asset-Backed Securities Platform (the "Platform"), for which the Company provides trustee, securities administration, registrar, paying agent and document custody services, as of and for the year ended December 31, 2022, except for servicing criteria Items 1122(d)(1)(iii) and 1122(d)(4)(iv)-(xiv), which the Company has determined are not applicable to the activities it performs with respect to the servicing platform covered by this report. Management is responsible for the Company's compliance with those servicing criteria. Our responsibility is to express an opinion on management's assertion about the Company's compliance with the servicing criteria based on our examination.

Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and the Public Company Accounting Oversight Board (United States) and, accordingly, included examining, on a test basis, evidence about the Company's compliance with the applicable servicing criteria and performing such other procedures as we considered necessary in the circumstances. Our examination included testing of less than all of the individual asset-backed transactions and securities that comprise the Platform, testing of less than all of the servicing activities related to the Platform, and determining whether the Company processed those selected transactions and performed those selected activities in compliance with the servicing criteria. Furthermore, our procedures were limited to the selected transactions and servicing activities performed by the Company during the period covered by this report. Our procedures were not designed to determine whether errors may have occurred either prior to or subsequent to our tests that may have affected the balances or amounts calculated or reported by the Company during the period covered by this report for the selected transactions or any other transactions. Although the Company is responsible for assessing compliance with Items 1122(d)(1)(ii), 1122(d)(1)(v), and 1122(d)(2)(iii) of Regulation AB, there were no servicing activities performed by the Company during the year ended December 31, 2022 that required these servicing criteria to be complied with. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion.

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 examination engagement.

Our examination does not provide a legal determination on the Company's compliance with the servicing criteria.

In our opinion, management's assertion that the Company complied with the aforementioned servicing criteria as of and for the year ended December 31, 2022, for the U.S. Bank Corporate Trust Asset-Backed Securities Platform is fairly stated, in all material respects.

/s/Ernst & Young LLP

Minneapolis, Minnesota

February 27, 2023

## Exhibit 35.1

EXHIBIT 35.1

#### SERVICER COMPLIANCE STATEMENT OF

#### CELLCO PARTNERSHIP

I, Kee Chan Sin, certify that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) A review of Cellco Partnership's activities and of its performance under the Transfer and Servicing Agreement, dated as of October 8, 2019, as amended (the "Transfer and Servicing Agreement"), among Verizon ABS LLC, as depositor, Cellco Partnership d/b/a Verizon Wireless, as servicer (in such capacity, the "Servicer"), marketing agent and custodian, and Verizon Owner Trust 2019-C, as issuer, during the period from January 1, 2022 to December 31, 2022 has been made under my supervision.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) To the best of my knowledge, based on such review, the Servicer has fulfilled all of its obligations under the Transfer and Servicing Agreement in all material respects throughout the period from January 1, 2022 to December 31, 2022.

March 30, 2023

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| |
|:---|
| <u>/s/ Kee Chan Sin</u> |
| Kee Chan Sin |
| Vice President and Assistant Treasurer |
| Cellco Partnership, as Servicer of Verizon |
| Owner Trust 2019-C |

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