# EDGAR Filing Document

**Accession Number:** 0002104367
**File Stem:** 0001104659-26-008683
**Filing Date:** 2026-1
**Character Count:** 21172
**Document Hash:** 87050832aff6f72d0005cc94439e7935
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-26-008683.hdr.sgml**: 20260130

**ACCESSION NUMBER**: 0001104659-26-008683

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

**PUBLIC DOCUMENT COUNT**: 3

**CONFORMED PERIOD OF REPORT**: 20260130

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

**FILED AS OF DATE**: 20260130

**DATE AS OF CHANGE**: 20260130

**ABS RULE**: RULE-15GA2

**REGISTERED ENTITY**: Y

**ABS ASSET CLASS**: Auto loans

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** WORLD OMNI AUTO RECEIVABLES LLC
- **CENTRAL INDEX KEY:** 0001083199
- **STANDARD INDUSTRIAL CLASSIFICATION:** ASSET-BACKED SECURITIES [6189]
- **ORGANIZATION NAME:** Office of Structured Finance
- **EIN:** 522184798
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 025-02254
- **FILM NUMBER:** 26584039

**BUSINESS ADDRESS:**
- **STREET 1:** 250 JIM MORAN BOULEVARD
- **CITY:** DEERFIELD BEACH
- **STATE:** FL
- **ZIP:** 33442
- **BUSINESS PHONE:** 9544292200

**MAIL ADDRESS:**
- **STREET 1:** 250 JIM MORAN BOULEVARD
- **CITY:** DEERFIELD BEACH
- **STATE:** FL
- **ZIP:** 33442
**DEPOSITOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** WORLD OMNI AUTO RECEIVABLES LLC
- **CENTRAL INDEX KEY:** 0001083199
- **STANDARD INDUSTRIAL CLASSIFICATION:** ASSET-BACKED SECURITIES [6189]
- **ORGANIZATION NAME:** Office of Structured Finance
- **EIN:** 522184798
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 333-283578

**BUSINESS ADDRESS:**
- **STREET 1:** 250 JIM MORAN BOULEVARD
- **CITY:** DEERFIELD BEACH
- **STATE:** FL
- **ZIP:** 33442
- **BUSINESS PHONE:** 9544292200

**MAIL ADDRESS:**
- **STREET 1:** 250 JIM MORAN BOULEVARD
- **CITY:** DEERFIELD BEACH
- **STATE:** FL
- **ZIP:** 33442
**SECURITIZER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** WORLD OMNI AUTO RECEIVABLES LLC
- **CENTRAL INDEX KEY:** 0001083199
- **STANDARD INDUSTRIAL CLASSIFICATION:** ASSET-BACKED SECURITIES [6189]
- **ORGANIZATION NAME:** Office of Structured Finance
- **EIN:** 522184798
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 025-02254

**BUSINESS ADDRESS:**
- **STREET 1:** 250 JIM MORAN BOULEVARD
- **CITY:** DEERFIELD BEACH
- **STATE:** FL
- **ZIP:** 33442
- **BUSINESS PHONE:** 9544292200

**MAIL ADDRESS:**
- **STREET 1:** 250 JIM MORAN BOULEVARD
- **CITY:** DEERFIELD BEACH
- **STATE:** FL
- **ZIP:** 33442
**ISSUING ENTITY**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** World Omni Auto Receivables Trust 2026-A
- **CENTRAL INDEX KEY:** 0002104367
- **STANDARD INDUSTRIAL CLASSIFICATION:** ASSET-BACKED SECURITIES [6189]
- **ORGANIZATION NAME:** Office of Structured Finance
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 250 JIM MORAN BOULEVARD
- **CITY:** DEERFIELD BEACH
- **STATE:** FL
- **ZIP:** 33442
- **BUSINESS PHONE:** 9544292200

**MAIL ADDRESS:**
- **STREET 1:** 250 JIM MORAN BOULEVARD
- **CITY:** DEERFIELD BEACH
- **STATE:** FL
- **ZIP:** 33442

**UNITED STATES<br> SECURITIES AND EXCHANGE COMMISSION** **<br> Washington, D.C. 20549**

**FORM ABS-15G**

**ASSET-BACKED SECURITIZER REPORT<br> Pursuant to Section 15G of<br> 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<br> ________ to________

Date of Report (Date of earliest event reported) ___________________

Commission File Number of securitizer: ____________________

Central Index Key Number of securitizer: ___________________

___________________________________________________________________________________

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) ◻

⌧ Rule
15Ga-2 under the Exchange Act (17 CFR 240.15Ga-2)

Central Index Key Number of depositor: <u>0001083199</u>

**<u>World Omni Auto Receivables Trust 2026-A</u>**

(Exact name of issuing entity as specified in its charter)

Central Index Key Number of issuing entity (if applicable): <u>0002104367</u>

Central Index Key Number of underwriter (if applicable): <u>Not applicable</u>

<u>Paula Pescaru, Assistant Secretary, (954) 418-5368</u><br> Name and telephone number, including area code,<br> of the person to contact in connection with this filing

**PART II: FINDINGS AND CONCLUSIONS OF THIRD-PARTY DUE DILIGENCE REPORTS**

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

The disclosures required by Rule 15Ga-2 (17 CFR 240.15Ga-2) are attached as Exhibit 99.1 to this Form ABS-15G.

**index of exhibits**

---

| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| [Exhibit 99.1](tm264483d7_ex99-1.htm) | [Report of Independent Accountants on Applying Agreed-Upon Procedures, dated January 30, 2026.](tm264483d7_ex99-1.htm) |

---

**SIGNATURES**

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

---

| | |
|:---|:---|
| WORLD OMNI AUTO RECEIVABLES LLC<br>(Depositor) | WORLD OMNI AUTO RECEIVABLES LLC<br>(Depositor) |
| By: | /s/ Claude S. Simon |
|  | Name: Claude S. Simon |
|  | Title: Assistant Treasurer |

---

Date: January 30, 2026

## Exhibit 99.1

**Exhibit 99.1**

![](tm264483d7_ex99-1img01.jpg)

**Report of Independent Accountants on Applying** 

**Agreed-Upon Procedures**

World Omni Financial Corp.

250 Jim Moran Boulevard

Deerfield Beach, Florida 33442

Ladies and Gentleman:

We ("us" or "PwC") have performed the procedures enumerated below, which were agreed to by World Omni Financial Corp. (the "Company," as the engaging party), MUFG Securities Americas Inc., BofA Securities, Inc., TD Securities (USA) LLC, and U.S. Bancorp Investments, Inc., who are collectively referred to herein as the "Specified Parties", solely to assist you in connection with the accuracy of certain attributes for a sample of collateral assets which may be included in the issuance of asset-backed notes by World Omni Auto Receivables Trust 2026-A (the "Transaction"). The Company (the "Responsible Party") is responsible for the accuracy of the attributes of the collateral assets which may be included in the Transaction.

In an agreed-upon procedures engagement, we perform specific procedures that the Specified Parties have agreed to and acknowledged to be appropriate for the intended purpose of the engagement and we report on findings based on the procedures performed. The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes. The Specified Parties have agreed to and acknowledged that the procedures performed are appropriate for their purposes. This report may not be suitable for any other purpose.

PricewaterhouseCoopers LLP, 300 Madison Avenue, New York, NY <br> 10017 <br> + 1 (646) 471 3000

**www.pwc.com**

***Procedures and Findings***

In connection with the Transaction, the Specified Parties agreed on a sample size of 125 retail installment sale contracts (each, a "Sample Receivable"), which the Specified Parties instructed us to select randomly from the Sample Loan Data Tape (defined below) which the Company represents contains the base pool of retail installment sale contracts to be sold as part of the Transaction.

This agreed-upon procedures engagement was not conducted for the purpose of satisfying any criteria for due diligence published by a nationally recognized statistical rating organization.

In addition, PwC should not be regarded as having in any way warranted or given any assurance as to the following items:

&nbsp;&nbsp;&nbsp;&nbsp;(i) The completeness, accuracy, appropriateness, quality or integrity of any of the information provided by the Responsible Party, or
any other party for purposes of PwC performing the procedures agreed to by the Specified Parties. The procedures performed would not necessarily
reveal any material misstatement of the amounts, balances, ratios, percentages or other relationships of the information included in the
data provided to us;

&nbsp;&nbsp;&nbsp;&nbsp;(ii) The conformity of the origination of the assets to stated underwriting or credit extension guidelines, standards, criteria or other
requirements;

&nbsp;&nbsp;&nbsp;&nbsp;(iii) The value of collateral securing such assets; and

&nbsp;&nbsp;&nbsp;&nbsp;(iv) The compliance of the originator of the assets with federal, state, and local laws and regulations.

We have not performed any procedures with respect to the fair value of the securities being offered in the Transaction and PwC expresses no opinion on the current fair value of these securities. PwC should not be regarded as having performed any procedures other than those detailed in this report.

With respect to any terms or requirements of the prospectus or other Transaction documents that do not appear in this report, we performed no procedures and, accordingly, the procedures we performed would not ensure that any requirements are satisfied. Further, we have performed only the following agreed-upon procedures and therefore make no representations regarding the adequacy of disclosures or whether any material facts have been omitted from the prospectus or other Transaction documents.

WOART 2026-A<br>January 30, 2026<br> Page 2 of 8<br>

It should be understood that we make no representations as to:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The interpretation of Transaction documents (including, but not limited to,
indenture agreements or offering documents) included in connection with our procedures;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Your compliance with Rule 15Ga-2 of the Securities Exchange Act of 1934;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The reasonableness of any of the assumptions provided by the Responsible
Party; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The adequacy of the sample size, as provided by the Specified Parties, nor
do we draw any conclusions about the entire pool of retail installment sale contracts based on the sample size and results of the procedures
performed.

These procedures should not be taken to supplant any additional inquiries or procedures that the Specified Parties would undertake in consideration of the transaction.

The procedures performed and results thereof are as follows. The following definitions, unless otherwise indicated, have been adopted in presenting our procedures and findings:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The phrase "compare" refers to the comparison of one or more
data elements to underlying documentation.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The phrase "recalculate" refers to a recalculation of one or
more data elements using a prescribed methodology and the information provided.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The phrase "Sample Cutoff Date" refers to January 5, 2026.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The phrase Florida/Georgia Dealer Receivable refers to a Contract that has:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;o Dealership state value of "FL" or "GA"; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;o Loan processing fee (prepaid finance charge) value other than "N/A"
or "0.00".

**I.** **Data, Information, and Documents Provided** 

In the course of this engagement, the Company provided the following data, information and documents:

&nbsp;&nbsp;&nbsp;&nbsp;A. An Excel, CSV, or text file (the "Sample Loan Data Tape"), which the Company represents contains
a detailed listing of 36,865 retail installment sale contracts as of the Sample Cutoff Date.

&nbsp;&nbsp;&nbsp;&nbsp;B. An Excel file (the "Vehicle Make/Model Mapping File"), which the Company represents contains
a mapping of vehicle make and vehicle models relating to the Sample Receivables.

WOART 2026-A<br>January 30, 2026<br> Page 3 of 8<br>

&nbsp;&nbsp;&nbsp;&nbsp;C. Electronic copies of the following items (collectively, the "Source Documents") for each Sample Receivable:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The retail installment sale contract, retail
installment sale contract correction notice, address change correction form or other related documents (the "Contract");

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· From the Company's loan servicing system,
screenshots and pulled account summary information (the "System Screen Shots");

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Certificate of title, electronic record of title,
application for title, electronic lien and title information or other related lienholder document (the "Title Document");
and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Borrower credit application (the "Credit
Application").

**II.** **Procedures Performed** 

We performed the following agreed-upon procedures below. Our findings as a result of performing the procedures are reported in Exhibit I.

&nbsp;&nbsp;&nbsp;&nbsp;A. For each Sample Receivable, we compared the following information on the Sample Loan Data Tape to the
corresponding information in the Source Documents applying the respective "Special Instructions and/or Threshold" described
below and noting exceptions if the differences are greater than the threshold:

---

| | | | | |
|:---|:---|:---|:---|:---|
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <br>| **Description** | **Sample Loan Data Tape Field** | **Source Documents** | <br>**Special Instruction/Threshold** |
| 1 | VIN | VIN# | Contract |  |
| 2 | Customer name | Customer Name | Contract | No exception for differences that are due to abbreviation, truncation, or capitalization.<br>|
| 3 | State | State | Contract<br>| If the State did not agree, then use the System Screen Shots.<br>|
| 4 | New/used | New/Used Indicator | Contract | If value on Contract is "DEMO" then use "N".<br>|
| 5 | Make | Make | Contract | Use Vehicle Make/Model Mapping File.<br>|

---

WOART 2026-A<br>January 30, 2026<br> Page 4 of 8<br>

---

| | | | | |
|:---|:---|:---|:---|:---|
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <br>| **Description** | **Sample Loan Data Tape Field** | **Source Documents** | <br>**Special Instruction/Threshold** |
| 6 | Model | Model | Contract | Use Vehicle Make/Model Mapping File.<br>No exception for differences that are due to abbreviation, truncation, capitalization or style/trim variations. <br>If a model year value of "2017," "2018," or "2019" is on the Sample Loan Data Tape, then (as applicable) use the corresponding model value as shown in the Contract in accordance with the values shown below: <br>**Sample Loan Data Contract**<br> **Tape**<br> Yaris iA Scion iA<br> Corolla iM Scion iM<br> 86 Scion FR-S |
| 7 | Model year | Year | Contract |  |
| 8 | APR | Contract Interest Rate | Contract | For Florida/Georgia Dealer Receivables, use the "base rate" value as shown in the Contract. |
| 9 | Original contract amount | Original Contract Amount | Contract | Threshold: $1.00<br>For Florida/Georgia Dealer Receivables, the original contract amount is equal to the sum of:<br> &nbsp;&nbsp;&nbsp;&nbsp;• Loan processing fee (prepaid finance charge) to<br> &nbsp;&nbsp;&nbsp;&nbsp;• Amount financed,<br> as shown on the Contract. |
| 10 | Monthly payment amount | Principal and Interest Payment | Contract | Threshold: $1.00 |
| 11 | Original term | Original Term of Contract | Contract |  |
| 12 | First payment date | First Payment Due Date | Contract | No exception if the first payment date value on the Sample Loan Data Tape is the 1st or 2nd of the month; and the first payment date is the 29th, 30th or 31st day of the month, or on the 28th if February, as shown on the Contract. |

---

WOART 2026-A<br>January 30, 2026<br> Page 5 of 8<br>

---

| | | | | |
|:---|:---|:---|:---|:---|
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <br>| **Description** | **Sample Loan Data Tape Field** | **Source Documents** | <br>**Special Instruction/Threshold** |
| 13 | Contract date | Contract Date | Contract<br>|  |
| 14 | FICO score | App FICO Score or Coapp FICO Score | System Screen Shots | If App FICO Score value is greater than "0", use the App FICO Score; otherwise use the Coapp FICO Score.<br>Use the "Customer" FICO field on the System Screen Shots for App FICO Score; and use the "Co-1" FICO field on the System Screen Shots for the Coapp FICO Score.<br>This procedure does not apply if App FICO Score and Coapp FICO Score are both zero. |

---

&nbsp;&nbsp;&nbsp;&nbsp;B. For each Sample Receivable, we observed that the Contract contains a "truth in lending disclosure".

&nbsp;&nbsp;&nbsp;&nbsp;C. For each Sample Receivable, we observed that "World Omni Financial Corp.," or an acceptable
variation, is the lienholder on the Title Document; or that the lienholder has assigned the vehicle to "World Omni Financial Corp.,"
or an acceptable variation, on the Title Document.

&nbsp;&nbsp;&nbsp;&nbsp;D. For each Sample Receivable, we observed a Credit Application.

**\*\*\***

This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. We were not engaged to, and did not conduct an audit or an examination engagement, the objective of which would be the expression of an opinion, or a review engagement, the objective of which would be the expression of a conclusion, on the accuracy of certain attributes for a sample of collateral assets which may be included in the 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.

WOART 2026-A<br>January 30, 2026<br> Page 6 of 8<br>

In performing this engagement, we are required to be independent of the Responsible Party and to meet our 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 (including for purposes of substantiating the Specified Parties' "due diligence defense" under the Securities Act of 1933), and is not intended to be and should not be used by anyone other than the Specified Parties.

If a party has obtained, or has access to, this report without having executed an agreement with PwC wherein such party accepts responsibility for the appropriateness of the procedures performed (such party is herein referred to as a "Non-Specified Party"), that Non-Specified Party cannot:

&nbsp;&nbsp;&nbsp;&nbsp;i) Rely upon this report, and any use of this report by that Non-Specified Party is its sole responsibility and at its sole and exclusive
risk;

ii) Acquire any rights or claims against PwC, and PwC assumes no duties or obligations to such Non-Specified Party.

A Non-Specified Party may not disclose or distribute this report or any of the report's contents to any other party (including but not limited to electronic distribution and/or posting to a website pursuant to Rule 17G-5 of the Securities Exchange Act of 1934).

The procedures enumerated above were performed as of the date of this report, and we disclaim any consideration of any events and circumstances occurring after the date of this report. Further, we have no obligation to update this report because of events occurring, or data or information coming to our attention, subsequent to the date of this report.

/s/ PricewaterhouseCoopers LLP

January 30, 2026

WOART 2026-A<br>January 30, 2026<br> Page 7 of 8<br>

**Exhibit I**

No exceptions were identified.

WOART 2026-A<br>January 30, 2026<br> Page 8 of 8<br>