# EDGAR Filing Document

**Accession Number:** 0001688026
**File Stem:** 0001193125-26-259265
**Filing Date:** 2026-6
**Character Count:** 27734
**Document Hash:** 83fe6ed22b9665cdc3b2074638673dc6
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-259265.hdr.sgml**: 20260605

**ACCESSION NUMBER**: 0001193125-26-259265

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

**PUBLIC DOCUMENT COUNT**: 3

**CONFORMED PERIOD OF REPORT**: 20260605

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

**FILED AS OF DATE**: 20260605

**DATE AS OF CHANGE**: 20260605

**ABS RULE**: RULE-15GA2

**REGISTERED ENTITY**: N

**ABS ASSET CLASS**: Auto leases

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** General Motors Financial of Canada, Ltd.
- **CENTRAL INDEX KEY:** 0001688026
- **STANDARD INDUSTRIAL CLASSIFICATION:** ASSET-BACKED SECURITIES [6189]
- **ORGANIZATION NAME:** Office of Structured Finance
- **EIN:** 000000000
- **STATE OF INCORPORATION:** A6
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 025-03013
- **FILM NUMBER:** 261068638

**BUSINESS ADDRESS:**
- **STREET 1:** 2001 SHEPPARD AVENUE EAST
- **STREET 2:** SUITE 600
- **CITY:** TORONTO
- **STATE:** A6
- **ZIP:** M2J4Z8
- **BUSINESS PHONE:** 817-302-7877

**MAIL ADDRESS:**
- **STREET 1:** 2001 SHEPPARD AVENUE EAST
- **STREET 2:** SUITE 600
- **CITY:** TORONTO
- **STATE:** A6
- **ZIP:** M2J4Z8
**DEPOSITOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** General Motors Financial of Canada, Ltd.
- **CENTRAL INDEX KEY:** 0001688026
- **STANDARD INDUSTRIAL CLASSIFICATION:** ASSET-BACKED SECURITIES [6189]
- **ORGANIZATION NAME:** Office of Structured Finance
- **EIN:** 000000000
- **STATE OF INCORPORATION:** A6
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 2001 SHEPPARD AVENUE EAST
- **STREET 2:** SUITE 600
- **CITY:** TORONTO
- **STATE:** A6
- **ZIP:** M2J4Z8
- **BUSINESS PHONE:** 817-302-7877

**MAIL ADDRESS:**
- **STREET 1:** 2001 SHEPPARD AVENUE EAST
- **STREET 2:** SUITE 600
- **CITY:** TORONTO
- **STATE:** A6
- **ZIP:** M2J4Z8
**SECURITIZER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** General Motors Financial of Canada, Ltd.
- **CENTRAL INDEX KEY:** 0001688026
- **STANDARD INDUSTRIAL CLASSIFICATION:** ASSET-BACKED SECURITIES [6189]
- **ORGANIZATION NAME:** Office of Structured Finance
- **EIN:** 000000000
- **STATE OF INCORPORATION:** A6
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 025-03013

**BUSINESS ADDRESS:**
- **STREET 1:** 2001 SHEPPARD AVENUE EAST
- **STREET 2:** SUITE 600
- **CITY:** TORONTO
- **STATE:** A6
- **ZIP:** M2J4Z8
- **BUSINESS PHONE:** 817-302-7877

**MAIL ADDRESS:**
- **STREET 1:** 2001 SHEPPARD AVENUE EAST
- **STREET 2:** SUITE 600
- **CITY:** TORONTO
- **STATE:** A6
- **ZIP:** M2J4Z8

**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 ___________** 

**Date of Report (Date of earliest event reported): _____________** 

**(Exact name of securitizer as specified in its charter)** 

---

| | |
|:---|:---|
| **(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)** 

## GMF Canada Leasing Trust
**(Exact name of issuing entity as specified in its charter)** 

**Central Index Key Number of depositor: 0001688026** 

**Central Index Key Number of issuing entity (if applicable): 0001688400** 

**Central Index Key Number of underwriter (if applicable):** 

**Frank E. Brown III, Esq. – Senior Vice President, Corporate Counsel and Secretary, (817) 302-7521** 

**Name and telephone number, including area code,** 

**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** 

Attached as Exhibit 99.1 hereto is the Report of Independent Accountants on Applying Agreed-Upon Procedures, dated June 4, 2026, with respect to certain agreed-upon procedures performed by a third-party due diligence provider.

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.

---

| | |
|:---|:---|
| GENERAL MOTORS FINANCIAL OF CANADA, LTD. | GENERAL MOTORS FINANCIAL OF CANADA, LTD. |
| (Depositor) | (Depositor) |
| By: | /s/ Robert T. Pigott III |
|  | Name: Robert T. Pigott III |
|  | Title: Senior Vice President, Corporate Treasury |

---

Date: June 5, 2026

## Exhibit 99.1

**Exhibit 99.1** 

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| | | |
|:---|:---|:---|
| ![LOGO](g127352dsp3.jpg) | Ernst & Young LLP<br> One Manhattan West<br> New York, NY 10001 | Tel: +1 212 773 3000<br> ey.com |

---

**Report of Independent Accountants on Applying Agreed-Upon Procedures** 

General Motors Financial Company, Inc. ("GMF") General Motors Financial of Canada, Ltd. (the "Sponsor") 801 Cherry Street, Suite 3500 Fort Worth, Texas 76102 4 June 2026

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| | |
|:---|:---|
| **Re:** | **GMF Canada Leasing Trust (the "Trust")**  |

---

**Asset-Backed Notes, Series 2026-1 (the "Notes")** 

**Sample Lease Agreed-Upon Procedures** 

We have performed the procedures enumerated in Attachment A, which were agreed to and acknowledged as appropriate by GMF, the Sponsor, CIBC World Markets Corp., CIBC World Markets Inc., BMO Capital Markets Corp., BMO Nesbitt Burns Inc., RBC Capital Markets, LLC, RBC Dominion Securities Inc., Scotia Capital (USA) Inc. and Scotia Capital Inc. (collectively, the "Specified Parties"), for the intended purpose of assisting the Specified Parties in evaluating the accuracy of certain information with respect to a designated pool of automobile, van, light duty truck and utility vehicle lease agreements (the "Leases") and the corresponding leased vehicles relating to the Trust's securitization transaction. 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 the report and may not meet the needs of all users of the report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes. The appropriateness of these procedures is solely the responsibility of the Specified Parties identified in this report. No other party acknowledged the appropriateness of the procedures. Consequently, we make no representation regarding the appropriateness of the procedures described in Attachment A, either for the purpose for which this report has been requested or for any other purpose.

The procedures performed and our associated findings are included in Attachment A.

For the purpose of the procedures described in this report, GMF, on behalf of the Sponsor, provided us with:

a. Electronic data files (collectively, the "Provided Data Files"):

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i. Labeled "GCOLT 2026-1_Final Cut_DATA_TAPE_DIST.xlsx" and
the corresponding record layout and decode information, as applicable (the "Base Data File"), that GMF, on behalf of the Sponsor, indicated contains information as of 11 May 2026 (the "Cutoff Date") relating to the
Leases and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ii. Labeled "GCOLT 2026-1 EY Random Sample Tape.xlsx" and the
corresponding record layout and decode information, as applicable (the "Identification Sample Data File"), that GMF, on behalf of the Sponsor, indicated contains information relating to the Sample Leases (as defined in Attachment A),

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| | |
|:---|:---|
| ![LOGO](g127352dsp3.jpg) | Page 2 of 3 |

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b. Imaged copies of the following items (collectively, the "Source Documents"):

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i. The motor vehicle lease agreement and corresponding contract cure letter, substitution of collateral agreement, bi-weekly payment addendum and/or amendment (collectively and as applicable, the "Lease Agreement"),

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ii. The personal property security act ("PPSA") document, owner's certificate of insurance and
vehicle license or other related documents (collectively and as applicable, the "Vehicle Ownership Documentation"),

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iii. Certain printed screen shots and payment histories from GMF's servicing systems (the "Servicing
System Screen Shots"),

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iv. Certain printed screen shots and account summary information from GMF's loan origination systems (the
"Origination System Screen Shots," together with the Servicing System Screen Shots, the "System Screen Shots"),

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;v. The borrower credit application or application for financing (collectively and as applicable, the "Credit
Application") and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;vi. The agreement to provide insurance, binder of insurance, confirmation of accidental physical damage insurance,
supplemental provisions, notice of requirement to provide insurance, insurance verification form, insurance coverage acknowledgement, agreement to furnish insurance policy, property insurance disclosure or other related documents (collectively and
as applicable, the "Agreement to Provide Insurance"),

as applicable, that GMF, on behalf of the Sponsor, indicated relate to the Sample Leases,

c. The list of relevant characteristics (the "Sample Characteristics") on the Data File (as defined in
Attachment A), which is shown on Exhibit 1 to Attachment A, and

d. Instructions, assumptions and methodologies, which are described in Attachment A.

For the purpose of the procedures described in this report, certain information contained on the Data File is the "Subject Matter" as of the date of this report.

The procedures included in Attachment A were limited to comparing, recalculating or observing, as applicable, certain information that is further described in Attachment A. The Sponsor is responsible for the Subject Matter, Provided Data Files, Source Documents, Sample Characteristics and the determination of the instructions, assumptions and methodologies that are described herein. We were not requested to perform, and we have not performed, any procedures other than those listed in Attachment A. We have not verified, and we make no representation as to, the accuracy, completeness or reasonableness of the Provided Data Files, Source Documents or any other information provided to us, or that we were instructed to obtain, as applicable, by GMF, on behalf of the Sponsor, upon which we relied in forming our findings. Accordingly, we make no representation and express no opinion or conclusion as to (a) the existence of the Leases, (b) questions of legal or tax interpretation or (c) the appropriateness, accuracy, completeness or reasonableness of any instructions, assumptions or methodologies provided to us by GMF, on behalf of the Sponsor, that are described in this report. We undertake no responsibility to update this report for events and circumstances occurring after the date hereof.

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| | |
|:---|:---|
| ![LOGO](g127352dsp3.jpg) | Page 3 of 3 |

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This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants (the "AICPA"). An agreed-upon procedures engagement involves the practitioner performing specific procedures that the Specified Parties have agreed to and acknowledged to be appropriate for the purpose of the engagement and reporting on findings based on the procedures performed. We were not engaged to, and did not, conduct an examination to express an opinion or a review to express a conclusion in accordance with attestation standards established by the AICPA on any of the items referred to herein. 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.

The agreed-upon procedures described in this report were not performed for the purpose of:

a. Satisfying any criteria for due diligence published by a nationally recognized statistical rating organization
(a "rating agency") or

b. Making any findings with respect to:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i. Whether the origination of the Leases conformed to, or deviated from, stated underwriting or credit extension
guidelines, standards, criteria or other requirements,

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ii. The value of the collateral securing the Leases,

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iii. Whether the originator(s) of the Leases complied with federal, state or local laws or regulations or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iv. Any other factor or characteristic of the Leases that would be material to the likelihood that the issuer of
the Notes will pay interest and principal in accordance with applicable terms and conditions.

We are required to be independent of the Sponsor and to meet our other ethical responsibilities, as applicable, for agreed-upon procedures engagements set forth in the Preface: Applicable to All Members and Part 1 – Members in Public Practice of the Code of Professional Conduct established by the AICPA. Independence requirements for agreed-upon procedures engagements are less restrictive than independence requirements for audit and other attestation services.

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 the Specified Parties. It is not intended to be, and should not be, used by any other person or entity, including investors and rating agencies, who are not identified in the report as Specified Parties but who may have access to this report as required by law or regulation.

/s/ Ernst & Young LLP

4 June 2026

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| | |
|:---|:---|
| ![LOGO](g127352dsp3.jpg) | **Attachment A**<br> Page 1 of 2 |

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**<u>Procedures performed and our associated findings</u>**

1. As instructed by GMF, on behalf of the Sponsor, we randomly selected a sample of 150 Leases from the Base Data
File (the "Sample Leases"). For the purpose of this procedure, GMF, on behalf of the Sponsor, did not inform us as to the basis for how they determined the number of Sample Leases or the methodology they instructed us to use to select
the Sample Leases from the Base Data File.

For the purpose of the procedures described in this report, the 150 Sample Leases are referred to as Sample Lease Numbers 1 through 150.

2. As instructed by GMF, on behalf of the Sponsor, we appended the information for each Sample Lease on the Base
Data File, as applicable, with the corresponding information, all as shown on the Identification Sample Data File, as applicable. The Base Data File, as adjusted, is hereinafter referred to as the "Data File."

3. For each Sample Lease, we:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. Compared the Sample Characteristics listed on Exhibit 1 to Attachment A, as shown on the Data File, to the
corresponding information located in, or to the corresponding information we recalculated using information located in, the Source Documents, subject to the instructions, assumptions and methodologies provided by GMF, on behalf of the Sponsor,
described in the notes to Exhibit 1 to Attachment A. The Source Document(s) that we were instructed by GMF, on behalf of the Sponsor, to use for each Sample Characteristic are shown on Exhibit 1 to Attachment A. All such compared information was
found to be in agreement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. Observed the existence of Vehicle Ownership Documentation.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c. Observed that "General Motors Financial of Canada, Ltd. (or d/b/a)" was the named lien holder or
owner, as shown in the Vehicle Ownership Documentation, or that the lien holder has assigned the vehicle corresponding to such Sample Lease to "General Motors Financial of Canada, Ltd. (or d/b/a)," as shown in the Vehicle
Ownership Documentation, subject to the additional instruction(s) provided by GMF, on behalf of the Sponsor, described in the succeeding paragraph(s).

For the purpose of this procedure, GMF, on behalf of the Sponsor, instructed us to ignore differences that appear to be due to abbreviation, truncation or spelling errors.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;d. Observed the existence of a Credit Application.

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| | |
|:---|:---|
| ![LOGO](g127352dsp3.jpg) | **Attachment A**<br> Page 2 of 2 |

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;e. Observed that the Origination System Screen Shots contained a credit bureau report summary.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;f. Observed the existence of an Agreement to Provide Insurance or observed that the Lease Agreement contained a
section titled "Insurance you must have on the vehicle" (except for the Sample Leases described in the succeeding paragraph of this Item).

For Sample Leases that an Agreement to Provide Insurance was not provided or that the Lease Agreement did not contain a section titled "Insurance you must have on the vehicle," we observed that proof of insurance was noted in the Vehicle Ownership Documentation.

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**Exhibit 1 to Attachment A**<br> Page 1 of 4<br>

**<u>Sample Characteristics and Source Documents</u>**

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| | |
|:---|:---|
| **Sample Characteristic** | **Source Document(s)** |
| Loan account number | Lease Agreement and Servicing System Screen Shots |
| Application number | Origination System Screen Shots |
| Vehicle identification number | Lease Agreement, Vehicle Ownership Documentation and Servicing System Screen Shots |
| Maturity date | Lease Agreement and Servicing System Screen Shots |
| Original term to maturity | Lease Agreement and Servicing System Screen Shots |
| Monthly base rent payment | (a) Lease Agreement and<br>(b) (i) Servicing System Screen Shots or<br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) Servicing System Screen Shots and recalculation |
| Model type (new/used) | Lease Agreement and Servicing System Screen Shots |
| Vehicle make | Lease Agreement and Servicing System Screen Shots |
| Vehicle model | Lease Agreement and Servicing System Screen Shots |
| Vehicle year | Lease Agreement and Servicing System Screen Shots |
| Province | Lease Agreement and Servicing System Screen Shots |
| Contract residual | Lease Agreement and Servicing System Screen Shots |
| Contract date | Lease Agreement |
| Lease commencement date | Servicing System Screen Shots |
| Bureau score | Origination System Screen Shots |
| Contract rate | Origination System Screen Shots |
| Remaining term to maturity | (a) Servicing System Screen Shots,<br>(b) Servicing System Screen Shots, Lease Agreement and recalculation or<br>(c) Servicing System Screen Shots and recalculation |

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**<u>Notes</u>:** 

i. The loan account number and application number Sample Characteristics are for identification purposes only.

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**Exhibit 1 to Attachment A**<br> Page 2 of 4<br>

ii. For the purpose of comparing the vehicle identification number, maturity date, original term to maturity,
monthly base rent payment, model type (new/used), vehicle make, vehicle model, vehicle year, province, contract residual and contract date Sample Characteristics for which GMF, on behalf of the Sponsor, provided us with more than one Lease
Agreement, GMF, on behalf of the Sponsor, instructed us to note agreement if the value on the Data File agreed with the corresponding information on at least one of the Lease Agreements. We performed no procedures to reconcile any differences that
may exist between the Lease Agreements for the indicated Sample Characteristics.

iii. For the purpose of comparing the maturity date Sample Characteristic, GMF, on behalf of the Sponsor, instructed
us to:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. Note agreement if the maturity date, as shown on the Data File, is the 1<sup>st</sup> of the month following a maturity date that falls on the 29<sup>th</sup>, 30<sup>th</sup> or 31<sup>st</sup> day of the month, or on the 28<sup>th</sup> day of February, as shown in the Lease Agreement, and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. Ignore differences of +/- 1 day.

iv. For the purpose of comparing the monthly base rent payment, GMF, on behalf of the Sponsor, instructed us to use
the base rent, as shown in the Servicing System Screen Shots, or, if the Servicing System Screen Shots did not contain the base rent, GMF, on behalf of the Sponsor, instructed us to recalculate the monthly base rent payment by subtracting the:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. Earned taxes from

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. Regular payment,

both as shown in the Servicing System Screen Shots.

v. For the purpose of comparing the model type (new/used) Sample Characteristic, GMF, on behalf of the Sponsor,
instructed us to note agreement with a model type (new/used) of "N" or "D," as shown on the Data File, if the corresponding model type (new/used), as shown in the Lease Agreement, was "demonstrator" or
"demo," as applicable.

vi. For the purpose of comparing the vehicle make, vehicle model and province Sample Characteristics, GMF, on
behalf of the Sponsor, instructed us to ignore differences that appear to be due to abbreviation, truncation or spelling errors.

vii. For the purpose of comparing the contract date Sample Characteristic, GMF, on behalf of the Sponsor, instructed
us to:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. Use the contract date next to the borrower's signature, as shown in the Lease Agreement, and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. Ignore differences of +/- 1 day.

viii. GMF, on behalf of the Sponsor, instructed us not to compare the bureau score Sample Characteristic for any
Sample Lease with a bureau score of or "0," as shown on the Data File.

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**Exhibit 1 to Attachment A**<br> Page 3 of 4<br>

ix. For the purpose of comparing the contract rate Sample Characteristic, GMF, on behalf of the Sponsor, instructed
us to ignore differences of +/- 0.01% or less.

x. For the purpose of comparing the remaining term to maturity Sample Characteristic for each Sample Lease with a
payment type of "monthly," as shown in the Servicing System Screen Shots (except for Sample Lease Numbers 92 and 104), GMF, on behalf of the Sponsor, instructed us to use the Servicing System Screen Shots as the Source Document, subject
to the additional instruction(s) described in the succeeding paragraph(s) of this note.

For the purpose of comparing the remaining term to maturity Sample Characteristic for Sample Lease Numbers 92 and 104, GMF, on behalf of the Sponsor, instructed us to recalculate the remaining term to maturity by subtracting the:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. Number of billed monthly base payments prior to the Cutoff Date, subject to the additional instruction(s)
described in the succeeding paragraph(s) of this note, from

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. Original term to maturity, as shown in the Servicing System Screen Shots.

For the purpose of this procedure, GMF, on behalf of the Sponsor, instructed us to calculate the number of billed monthly base payments prior to the Cutoff Date for Sample Lease Number 92 as the difference in months between the:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) Lease date, as shown in the Lease Agreement, and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) Cutoff Date.

For the purpose of this procedure, GMF, on behalf of the Sponsor, instructed us to calculate the number of billed monthly base payments prior to the Cutoff Date for Sample Lease Number 104 as the difference in months between the:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) Contract date, as shown in the Lease Agreement, and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) Cutoff Date.

For the purpose of comparing the remaining term to maturity Sample Characteristic for each Sample Lease with a payment type of "bi-weekly," as shown in the Servicing System Screen Shots (except for Sample Lease Numbers 4, 20, 23, 31, 32, 33, 48, 57, 59, 71, 74, 84, 108, 128 and 133), GMF, on behalf of the Sponsor, instructed us to recalculate the remaining term to maturity by:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. Dividing the:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) Remaining term to maturity, as shown in the Servicing System Screen Shots, by

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) The quotient of 26 and 12 and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. Truncating the result obtained above to the nearest integer,

subject to the additional instruction(s) described in the succeeding paragraph(s) of this note.

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**Exhibit 1 to Attachment A**<br> Page 4 of 4<br>

For the purpose of comparing the remaining term to maturity Sample Characteristic for Sample Lease Numbers 4, 20, 23, 31, 32, 33, 48, 57, 59, 71, 74, 84, 108, 128 and 133, GMF, on behalf of the Sponsor, instructed us to recalculate the remaining term to maturity by:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. Dividing the:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) Remaining term to maturity, as shown in the Servicing System Screen Shots, by

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) The quotient of 26 and 12 and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. Rounding the result obtained above to the nearest integer,

subject to the additional instruction(s) described in the succeeding paragraph(s) of this note.

GMF, on behalf of the Sponsor, indicated that certain of the Servicing System Screen Shots contained account activity that occurred after the Cutoff Date. For the purpose of comparing or recalculating, as applicable, the remaining term to maturity Sample Characteristic, GMF, on behalf of the Sponsor, instructed us to only consider account activity shown in the Servicing System Screen Shots that occurred on or prior to the Cutoff Date.

We performed no procedures to determine the accuracy, completeness or reasonableness of the instructions, assumptions and methodologies provided by GMF, on behalf of the Sponsor, described in the notes above.