# EDGAR Filing Document

**Accession Number:** 0002051593
**File Stem:** 0002051593-26-000002
**Filing Date:** 2026-2
**Character Count:** 14205
**Document Hash:** c3df3e8cd89bfca22832db0b628e1dc4
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0002051593-26-000002.hdr.sgml**: 20260227

**ACCESSION NUMBER**: 0002051593-26-000002

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

**PUBLIC DOCUMENT COUNT**: 4

**CONFORMED PERIOD OF REPORT**: 20260227

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

**FILED AS OF DATE**: 20260227

**DATE AS OF CHANGE**: 20260227

**ABS RULE**: RULE-15GA2

**REGISTERED ENTITY**: N

**ABS ASSET CLASS**: Auto loans

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** OneMain Auto Depositor, LLC
- **CENTRAL INDEX KEY:** 0002051593

**ORGANIZATION NAME:**
- **EIN:** 350416090
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 025-08141
- **FILM NUMBER:** 26700970

**BUSINESS ADDRESS:**
- **STREET 1:** 601 NW SECOND ST
- **CITY:** EVANSVILLE
- **STATE:** IN
- **ZIP:** 47708
- **BUSINESS PHONE:** 8124757004

**MAIL ADDRESS:**
- **STREET 1:** 601 NW SECOND ST
- **CITY:** EVANSVILLE
- **STATE:** IN
- **ZIP:** 47708
**DEPOSITOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** OneMain Auto Depositor, LLC
- **CENTRAL INDEX KEY:** 0002051593

**ORGANIZATION NAME:**
- **EIN:** 350416090
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 601 NW SECOND ST
- **CITY:** EVANSVILLE
- **STATE:** IN
- **ZIP:** 47708
- **BUSINESS PHONE:** 8124757004

**MAIL ADDRESS:**
- **STREET 1:** 601 NW SECOND ST
- **CITY:** EVANSVILLE
- **STATE:** IN
- **ZIP:** 47708

**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 the** <br>**Securities Exchange Act of 1934**

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

◻**&nbsp;&nbsp;&nbsp;&nbsp;Rule 15Ga-1 under the Exchange Act (17 CFR 240.15Ga-1) for the reporting period <u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u> to <u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u>**

Date of Report (Date of earliest event reported): **<u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u>**

(Exact name of securitizer as specified in its charter)

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

Name and telephone number, including area code, <br>of the person to contact in connection with this filing

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

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

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

🗹&nbsp;&nbsp;&nbsp;&nbsp;**Rule 15Ga-2 under the Exchange Act (17 CFR 240.15Ga-2)**

Central Index Key Number of depositor: 0002051593

**OneMain Direct Auto Receivables Trust 2026-1**

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

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

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

**Michelle K. Mauerman, (812) 475-7004**

Name and telephone number, including area code, <br>of the person to contact in connection with this filing

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

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

The Independent Accountants' Report on Applying Agreed Upon Procedures, dated as of February 27, 2026 attached hereto as Exhibit 99.1 to this Form ABS-15G is incorporated herein by reference in its entirety.

The information disclosed under this Item 2.01, including Exhibit 99.1 hereto, is being furnished and shall not be deemed to be filed for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), or otherwise subject to the liabilities of that section, nor shall it be incorporated by reference into any of the reporting entity's filings under the Securities Act of 1933, as amended, or the Exchange Act, unless expressly set forth as being incorporated by reference into such filing.

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.

ONEMAIN AUTO DEPOSITOR, LLC <br>(Depositor)

By:&nbsp;&nbsp;&nbsp;&nbsp;<u>/s/ David R. Schulz&nbsp;&nbsp;&nbsp;&nbsp;</u> <br>Name: David R. Schulz<br>Title: President and Treasurer

Date: February 27, 2026

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**EXHIBIT INDEX**

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| | |
|:---|:---|
| Exhibit Number | Description |
| <u>[99.1](ex-991xodart2026x1loanfile.htm)</u> | <u>[Independent Accountants' Report on Applying Agreed Upon Procedures, dated February 27, 2026](ex-991xodart2026x1loanfile.htm)</u> |

---

## Exhibit 99.1

![imagea.jpg](imagea.jpg)

KPMG LLP

Suite 700

20 Pacifica

Irvine, CA 92618-3391

**Independent Accountants' Agreed-Upon Procedures Report**

OneMain Finance Corporation (the "Company")

TD Securities (USA) LLC (the "Structuring Agent")

(together, the "Specified Parties")

Re: OneMain Direct Auto Receivables Trust 2026-1 – Data File Procedures

We have performed the procedures described below on the specified attributes in an electronic data file entitled "01.31.2026_ODART2026-1_Tape.xlsx" provided by the Company on February 17, 2026, containing information on 32,816 auto loans (the "Loans") as of January 31, 2026 (the "Data File")*,* which we were informed are intended to be included as collateral in the offering by OneMain Direct Auto Receivables Trust 2026-1. The Company is responsible for the specified attributes identified by the Company in the Data File.

The Specified Parties have agreed to and acknowledged that the procedures performed are appropriate to meet

the intended purpose of assisting specified parties in evaluating the accuracy of the specified attributes in the Data File. This report may not be suitable for any other purpose. No other parties have agreed to or acknowledged the appropriateness of these procedures for the intended purpose or any other purpose.

The procedures performed may not address all the items of interest to a specified party of this report and may not meet the needs of all specified parties of this report and, as such, specified parties are responsible for determining whether the procedures performed are appropriate for their purposes. We make no representation regarding the appropriateness of the procedures either for the intended purpose or for any other purpose.

Unless otherwise stated, the following definitions have been adopted in presenting our procedures and findings:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The term "compared" means compared to the information shown and found it to be in agreement, unless otherwise stated. Such compared information was deemed to be in agreement if differences were within the reporting threshold.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The term "reporting threshold" means that dollar amounts and percentages were within $1.00 and 0.1%, respectively.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The term "Loan Agreements" means a copy of the loan agreement for each Selected Loan (defined below) provided by the Company. We make no representation regarding the validity or accuracy of the Loan Agreements or the execution of the Loan Agreements by the borrowers(s).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The term "Instructions" means the instructions provided by the Company pertaining to a procedure, attribute, or methodology, as described in Exhibit A.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The term "Provided Information" means the Loan Agreements and Instructions.

KPMG LLP, a Delaware limited liability partnership and a member firm of the

KPMG global organization of independent member firms affiliated with

KPMG International Limited, a private English company limited by guarantee.

------

&nbsp;&nbsp;&nbsp;&nbsp;

![image1a.jpg](image1a.jpg)

The procedures we were instructed by the Company to perform are as follows:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A.We randomly selected a sample of 125 Loans from the Data File (the "Selected Loans") using a random sampling tool. For purposes of this procedure, the Company did not inform us of the basis they used to determine the number of Loans we were instructed to randomly select from the Data File. A listing of the Selected Loans was provided to the Company.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;B.For the Selected Loans, we compared the specified attributes in the Data File listed in Exhibit A to the corresponding information included in the Loan Agreements, utilizing the Instructions, as applicable. The Specified Parties indicated that the absence of any of the information in the Loan Agreements or the inability to agree the indicated information from the Data File to the Loan Agreements for each of the attributes identified, utilizing the Instructions as applicable, constituted an exception.

We found such information to be in agreement without exception.

We were engaged by the Company to perform this agreed-upon procedures engagement. We conducted our engagement in accordance with attestation standards established by the American Institute of Certified Public Accountants, which involves us performing the specific procedures agreed to and acknowledged above and reporting on findings based on performing those procedures. We were not engaged to, and did not, conduct an examination or review, the objective of which would be the expression of an opinion or conclusion, respectively, on the specified attributes in the Data File. 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.

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

The procedures performed were applied based on the information included in the Data File and Provided Information, without verification or evaluation of such information by us; therefore, we express no opinion or any other form of assurance regarding (i) the reasonableness of the information provided to us by the Company, (ii) the physical existence of the Loans, (iii) the reliability or accuracy of the Provided Information which was used in our procedures, or (iv) matters of legal interpretation.

The procedures performed were not intended to address, nor did they address: (i) the conformity of the origination of the Loans to stated underwriting or credit extension guidelines, standards, criteria or other requirements, (ii) the value of collateral securing any such Loans being securitized, (iii) the compliance of the originator of the Loans with federal, state, and local laws and regulations, or (iv) any other factor or characteristic of the Loans that would be material to the likelihood that the issuer of the asset-backed securities will pay interest and principal in accordance with applicable terms and conditions. The procedures performed were not intended to satisfy any criteria for due diligence published by the nationally recognized statistical rating organizations ("NRSROs").

The terms of our engagement are such that we have no responsibility to update this report because of events and circumstances that may subsequently occur.

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

/s/ KPMG LLP

Irvine, California

February 27, 2026

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&nbsp;&nbsp;&nbsp;&nbsp;

**Exhibit A**

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| | | |
|:---|:---|:---|
| &nbsp;&nbsp;**Attribute** **(attribute name in Data File)** | &nbsp;&nbsp;**Source Document** | &nbsp;&nbsp;**Instructions** |
| Account Number (ACCTID) | &nbsp;&nbsp;Loan Agreement | &nbsp;&nbsp;N/A |
| &nbsp;&nbsp;Origination Date(CONTRACTDT) | &nbsp;&nbsp;Loan Agreement | &nbsp;&nbsp;N/A |
| Original Principal Balance (AUPORIGLOANAMT)  | &nbsp;&nbsp;Loan Agreement | &nbsp;&nbsp;N/A |
| Original Term (CALCDORIGINALTERM)  | &nbsp;&nbsp;Loan Agreement | &nbsp;&nbsp;N/A |
| Monthly Payment (ORIGINALSTDPMT)  | &nbsp;&nbsp;Loan Agreement | &nbsp;&nbsp;N/A |
| Annual Percentage Rate (APR) (orig_apr) or (FS_orig_apr)  | &nbsp;&nbsp;Loan Agreement | If a Loan is classified as a Foursight derived loan, identified by a numerical "Origination Risk Level" in the Data File, use the "FS_orig_apr" field, otherwise use the "orig_apr" field to compare Annual Percentage Rate. |
| Origination State (LoanDocumentState)  | Loan Agreement | Origination State is the state listed in lender's address |
| First Payment Date (FIRSTDUEDT)  | &nbsp;&nbsp;Loan Agreement | &nbsp;&nbsp;N/A |
| Vehicle Identification Number (COLLAT_VHCL_VIN_NO_1) | &nbsp;&nbsp;Loan Agreement | When more than one vehicle is listed, Vehicle Identification Number is the VIN of the newer vehicle listed in the Loan Agreement. |
| Vehicle Make (COLLAT_VHCL_MODL_MK_NM_1) | &nbsp;&nbsp;Loan Agreement | When more than one vehicle is listed, Vehicle Make is the make of the newer vehicle listed in the Loan Agreement. |
| Vehicle Year (COLLAT_VHCL_CY_1) | &nbsp;&nbsp;Loan Agreement | When more than one vehicle is listed, Vehicle Year is the year of the newer vehicle listed in the Loan Agreement. |

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