# EDGAR Filing Document

**Accession Number:** 0002071744
**File Stem:** 0000950103-25-007306
**Filing Date:** 2025-6
**Character Count:** 19775
**Document Hash:** e2599ed90faa35bc403d1e6c6fe44cb8
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000950103-25-007306.hdr.sgml**: 20250612

**ACCESSION NUMBER**: 0000950103-25-007306

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

**PUBLIC DOCUMENT COUNT**: 5

**CONFORMED PERIOD OF REPORT**: 20250612

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

**FILED AS OF DATE**: 20250612

**DATE AS OF CHANGE**: 20250612

**ABS RULE**: RULE-15GA2

**REGISTERED ENTITY**: N

**ABS ASSET CLASS**: Resecuritization

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** HTS Fund II LLC
- **CENTRAL INDEX KEY:** 0002071744

**ORGANIZATION NAME:**
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 025-07785
- **FILM NUMBER:** 251042788

**BUSINESS ADDRESS:**
- **STREET 1:** 4849 GREENVILLE AVE
- **STREET 2:** SUITE 1620
- **CITY:** DALLAS
- **STATE:** TX
- **ZIP:** 75206
- **BUSINESS PHONE:** 214-431-4043

**MAIL ADDRESS:**
- **STREET 1:** 300 CREEK VIEW ROAD
- **STREET 2:** SUITE 209
- **CITY:** NEWARK
- **STATE:** DE
- **ZIP:** 19711
**DEPOSITOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** HTS Fund II LLC
- **CENTRAL INDEX KEY:** 0002071744

**ORGANIZATION NAME:**
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 4849 GREENVILLE AVE
- **STREET 2:** SUITE 1620
- **CITY:** DALLAS
- **STATE:** TX
- **ZIP:** 75206
- **BUSINESS PHONE:** 214-431-4043

**MAIL ADDRESS:**
- **STREET 1:** 300 CREEK VIEW ROAD
- **STREET 2:** SUITE 209
- **CITY:** NEWARK
- **STATE:** DE
- **ZIP:** 19711

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

**FORM ABS-15G**

**ASSET-BACKED SECURITIZER<br> Report Pursuant to Section 15G of** 

**the Securities Exchange Act of 1934**

<br> Check the appropriate box to indicate the filing obligation to which this form is intended to satisfy:<br>[_] 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)______________________

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) [_]<br>Indicate by check mark whether the securitizer has no activity to report for the quarterly period pursuant to Rule 15Ga-1(c)(2)(i) [_]<br>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>0002071744</u>

<u>HTS Fund II LLC</u> <br> (Exact name of issuing entity as specified in its charter)

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

Central Index Key Number of underwriter (if applicable): <u>N/A</u> 

 <u>Michael Lenardi, 214-420-1836</u>

Name and telephone number, including area code, of the person to

contact in connection with this filing

**INFORMATION TO BE INCLUDED IN THE REPORT**

**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 an agreed-upon procedures report, dated June 12, 2025, of KPMG LLP, obtained by the issuer, with respect to certain agreed-upon procedures performed by KPMG LLP.

**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.

HTS Fund II, LLC <br> (Depositor) <br> Date: June 12, 2025

---

| | |
|:---|:---|
| By: | /s/ Trey Rome |

---

Name: Trey Rome <br> Title: Chief Executive Officer

[Exhibit 99.1 Agreed-upon procedures report, dated June 12, 2025 of KPMG LLP.](dp230090_ex9901.htm)

## Exhibit 99.1

**Exhibit 99.1**

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

Home Tax Solutions (the "Company")<br> Guggenheim Securities, LLC<br> (together, the "Specified Parties")

Re: HTS Fund II LLC – Data File Procedures

We have performed the procedures described below on the specified attributes in an electronic data file entitled "HTS 3.31.2025 Tape for KPMG.xlsx" provided by the Company on April 11, 2025, containing information on 4,665 Tax Liens as of March 31, 2025 (the "Data File"), which we were informed are intended to be included as collateral in the offering by HTS Fund II LLC. 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 their 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:

· 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.

· The term "recomputed" means recalculated and compared the result to the information shown and found it to be in agreement,
unless otherwise stated. Such recomputed information was deemed to be in agreement if differences were within the reporting threshold.

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

· The term "Tax Lien File" means the following documents provided by the Company:

Borrower Statement of Account, County Appraisal District Search Results, Declaration of Insurance, Motion for Continuance, Notice of Acceleration, Notice of Default and Intent to Accelerate, Notice of Filing Affidavits, Plea in Intervention, Promissory Note, Property Tax Receipt, Request for Taxpayer Identification Number and Confirmation, Tax Lien Contract, Tax Lien Disbursement Statement, Tax Lien Settlement Statement, and Tax Payment Agreement, which were represented by the Company to be copies of the original documents;

– Screenshots represented by the Company to be from the Company's origination system ("Origination System Screenshots"); and,

– Excel files containing the transaction history for Selected Tax Liens (defined below) with modified balloon payments (the "Transaction History Files") extracted from the Company's servicing system.

![](image_002.jpg)

![](image_003.jpg)

· The term "Instructions" means the instructions provided by the Company pertaining to a procedure, attribute,
or methodology listed in Exhibit B.

· The term "Provided Information" means the Tax Lien File and Instructions.

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

A. We randomly selected a sample of 100 Tax Liens from the Data File (the "Selected Tax Liens"). A listing of the Selected
Tax Liens is attached hereto as Exhibit A. For purposes of this procedure, the Company did not inform us of the basis they used to determine
the number of Tax Liens we were instructed to randomly select from the Data File.

B. For each Selected Tax Lien, we compared or recomputed the specified attributes in the Data File listed below to or using the corresponding
information included in the Tax Lien File, utilizing the Instructions, as applicable. The Specified Parties indicated that the absence
of any of the information in the Tax Lien File or the inability to agree the indicated information from the Data File to the Tax Lien
File for each of the attributes identified, utilizing the Instructions as applicable, constituted an exception. The Tax Lien File information
is listed in the order of priority.

---

| | |
|:---|:---|
| <u>Attribute</u> | <u>Tax Lien File / Instructions</u> |
| Closing Date | Promissory Note, Tax Payment Agreement, Tax Lien Contract |
| Foreclosure Status | Motion for Continuance, Notice of Filing Affidavits, Plea in Intervention, Notice of Acceleration, Notice of Default and Intent to Accelerate, Origination System Screenshots, and Instructions |
| Bankruptcy Status (as applicable) | Instructions |
| Property City | Promissory Note, Tax Payment Agreement, Tax Lien Contract, County Appraisal District Search Results, Request for Taxpayer Identification Number and Confirmation |
| Property Zip Code | Promissory Note, Tax Payment Agreement, Tax Lien Contract, County Appraisal District Search Results |
| Property County | Promissory Note, Tax Payment Agreement, Tax Lien Contract, County Appraisal District Search Results |
| Property Type | County Appraisal District Search Results, Property Tax Receipt and Instructions |
| Aggregate Appraised Value | County Appraisal District Search Results |
| Note Rate | Promissory Note, Tax Payment Agreement, Tax Lien Contract and Instructions |
| Maturity Date | Promissory Note, Tax Payment Agreement, Tax Lien Contract |

---

![](image_003.jpg)

---

| | |
|:---|:---|
| <u>Attribute</u> | <u>Tax Lien File / Instructions</u> |
| First Payment Date | Promissory Note, Tax Payment Agreement, Tax Lien Contract |
| Original Balance | Promissory Note, Tax Payment Agreement, Tax Lien Contract, Tax Lien Disbursement Statement, Borrower Statement of Account, Tax Lien Settlement Statement and Instructions |
| Regular Payment | Promissory Note, Tax Payment Agreement, Tax Lien Contract, Tax Lien Disbursement Statement, Declaration of Insurance, Borrower Statement of Account |
| Balloon Payment | The final payment in Promissory Note, Tax Payment Agreement, Tax Lien Disbursement Statement, Transaction History Files, and Instructions |

---

We found such information to be in agreement except as listed in Exhibit C.

We were engaged by the Company to perform this agreed-upon procedures engagement and conducted our engagement in accordance with attestation standards established by the American Institute of Certified Public Accountants, 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 Tax Liens, (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 Tax Liens to stated underwriting or credit extension guidelines, standards, criteria or other requirements, (ii) the value of collateral securing any such Tax Liens being securitized, (iii) the compliance of the originator of the Tax Liens with federal, state, and local laws and regulations, or (iv) any other factor or characteristic of the Tax Liens that would be material to the likelihood that the issuer of the asset-backed security will pay interest and principal in accordance with applicable terms and conditions. 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.

![](image_003.jpg)

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<br> June 12, 2025

![](image_003.jpg)

**Exhibit A – The Selected Tax Liens**

---

| | | | |
|:---|:---|:---|:---|
| **Selected Tax Lien <u>Number</u>** | **Selected Tax Lien**<br>  **<u>ID<sup>1</sup></u>** | **Selected Tax Lien <u>Number</u>** | **Selected Tax Lien**<br> **<u>ID</u><sup>1</sup>** |
| 1 | 2025001 | 51 | 2025051 |
| 2 | 2025002 | 52 | 2025052 |
| 3 | 2025003 | 53 | 2025053 |
| 4 | 2025004 | 54 | 2025054 |
| 5 | 2025005 | 55 | 2025055 |
| 6 | 2025006 | 56 | 2025056 |
| 7 | 2025007 | 57 | 2025057 |
| 8 | 2025008 | 58 | 2025058 |
| 9 | 2025009 | 59 | 2025059 |
| 10 | 2025010 | 60 | 2025060 |
| 11 | 2025011 | 61 | 2025061 |
| 12 | 2025012 | 62 | 2025062 |
| 13 | 2025013 | 63 | 2025063 |
| 14 | 2025014 | 64 | 2025064 |
| 15 | 2025015 | 65 | 2025065 |
| 16 | 2025016 | 66 | 2025066 |
| 17 | 2025017 | 67 | 2025067 |
| 18 | 2025018 | 68 | 2025068 |
| 19 | 2025019 | 69 | 2025069 |
| 20 | 2025020 | 70 | 2025070 |
| 21 | 2025021 | 71 | 2025071 |
| 22 | 2025022 | 72 | 2025072 |
| 23 | 2025023 | 73 | 2025073 |
| 24 | 2025024 | 74 | 2025074 |
| 25 | 2025025 | 75 | 2025075 |
| 26 | 2025026 | 76 | 2025076 |
| 27 | 2025027 | 77 | 2025077 |
| 28 | 2025028 | 78 | 2025078 |
| 29 | 2025029 | 79 | 2025079 |
| 30 | 2025030 | 80 | 2025080 |
| 31 | 2025031 | 81 | 2025081 |
| 32 | 2025032 | 82 | 2025082 |
| 33 | 2025033 | 83 | 2025083 |
| 34 | 2025034 | 84 | 2025084 |
| 35 | 2025035 | 85 | 2025085 |
| 36 | 2025036 | 86 | 2025086 |
| 37 | 2025037 | 87 | 2025087 |
| 38 | 2025038 | 88 | 2025088 |
| 39 | 2025039 | 89 | 2025089 |
| 40 | 2025040 | 90 | 2025090 |
| 41 | 2025041 | 91 | 2025091 |
| 42 | 2025042 | 92 | 2025092 |
| 43 | 2025043 | 93 | 2025093 |
| 44 | 2025044 | 94 | 2025094 |
| 45 | 2025045 | 95 | 2025095 |
| 46 | 2025046 | 96 | 2025096 |
| 47 | 2025047 | 97 | 2025097 |
| 48 | 2025048 | 98 | 2025098 |
| 49 | 2025049 | 99 | 2025099 |
| 50 | 2025050 | 100 | 2025100 |

---

*1 The Company has assigned a unique ID number to each Tax Lien in the Data File. The Selected Tax Lien IDs referred to in this Exhibit are not the Company's Tax Lien ID numbers.*

**Exhibit B – Instructions**

---

| | |
|:---|:---|
| **Attribute** | **Instructions** |
| Foreclosure Status | For Selected Tax Liens with a blank value in the "Foreclosure_Stage" field in the Data File, consider the Selected Tax Lien to not be in Foreclosure. |
| Bankruptcy Status (as applicable) | Consider a blank value in the "BK" field in the Data File to represent that the Selected Tax Lien is not in Bankruptcy. We were informed by the Company that none of the Selected Tax Liens were in Bankruptcy. |
| Property Type | For Selected Tax Liens with a land value greater than zero and an improvement value of zero listed in the County Appraisal District Search Results, consider the Property Type as "Vacant."<br>Consider a property use code of "A1" listed in the County Appraisal District Search Results as "Residential."<br>Consider a description of "Condos" or "Homestead" listed in the County Appraisal District Search Results as "Residential." |
| Note Rate | For Selected Tax Liens with a borrower in default, compare to the annual interest rate on matured unpaid Amounts in the Promissory Note. |
| Original Balance | For Selected Tax Liens with Closing Dates between February 2016 and January 2018, subtract the deferred interest amount listed in the Tax Lien Disbursement Statement from the Original Balance. |
| Balloon Payment | If the Balloon Payment in the Data File did not agree to the Balloon Payment listed in the Promissory Note, Tax Payment Agreement, or Tax Lien Disbursement Statement, subtract the total amount of deferred interest paid listed in the Transaction History Files. |

---

**Exhibit C – Exceptions List**

---

| | | | | |
|:---|:---|:---|:---|:---|
| **Selected Tax**<br> <u>**Lien Number**</u> | &nbsp;&nbsp; **Selected Tax**<br> <u>**Lien ID**</u> | <u>**Attribute**</u> | <u>**Per Data File**</u> | **Per Tax** <br> <u>**Lien File**</u> |
| &nbsp;&nbsp;&nbsp;2 | &nbsp;&nbsp;&nbsp;2025002 | &nbsp;&nbsp;&nbsp;&nbsp;Property City | &nbsp;&nbsp;&nbsp;N/A | &nbsp;&nbsp;&nbsp;&nbsp;Edinburg |
| &nbsp;&nbsp;&nbsp;2 | &nbsp;&nbsp;&nbsp;2025002 | &nbsp;&nbsp;&nbsp;&nbsp;Aggregate Appraised Value | &nbsp;&nbsp;&nbsp;$186654.00 | &nbsp;&nbsp;&nbsp;&nbsp;$147744.00 |
| &nbsp;&nbsp;&nbsp;16 | &nbsp;&nbsp;&nbsp;2025016 | &nbsp;&nbsp;&nbsp;&nbsp;Aggregate Appraised Value | &nbsp;&nbsp;&nbsp;$1821724.00 | &nbsp;&nbsp;&nbsp;&nbsp;$331384.00 |
| &nbsp;&nbsp;&nbsp;19 | &nbsp;&nbsp;&nbsp;2025019 | &nbsp;&nbsp;&nbsp;&nbsp;Aggregate Appraised Value | &nbsp;&nbsp;&nbsp;$284972.00 | &nbsp;&nbsp;&nbsp;&nbsp;$66955.00 |
| &nbsp;&nbsp;&nbsp;20 | &nbsp;&nbsp;&nbsp;2025020 | &nbsp;&nbsp;&nbsp;&nbsp;Aggregate Appraised Value | &nbsp;&nbsp;&nbsp;$1674780.00 | &nbsp;&nbsp;&nbsp;&nbsp;$1739960.00 |
| &nbsp;&nbsp;&nbsp;24 | &nbsp;&nbsp;&nbsp;2025024 | &nbsp;&nbsp;&nbsp;&nbsp;Aggregate Appraised Value | &nbsp;&nbsp;&nbsp;$361000.00 | &nbsp;&nbsp;&nbsp;&nbsp;$165440.00 |
| &nbsp;&nbsp;&nbsp;42 | &nbsp;&nbsp;&nbsp;2025042 | &nbsp;&nbsp;&nbsp;&nbsp;Aggregate Appraised Value | &nbsp;&nbsp;&nbsp;$1230210.00 | &nbsp;&nbsp;&nbsp;&nbsp;$1239690.00 |
| &nbsp;&nbsp;&nbsp;59 | &nbsp;&nbsp;&nbsp;2025059 | &nbsp;&nbsp;&nbsp;&nbsp;Aggregate Appraised Value | &nbsp;&nbsp;&nbsp;$173270.00 | &nbsp;&nbsp;&nbsp;&nbsp;$180341.00 |
| &nbsp;&nbsp;&nbsp;61 | &nbsp;&nbsp;&nbsp;2025061 | &nbsp;&nbsp;&nbsp;&nbsp;Aggregate Appraised Value | &nbsp;&nbsp;&nbsp;$260214.00 | &nbsp;&nbsp;&nbsp;&nbsp;$260187.00 |
| &nbsp;&nbsp;&nbsp;74 | &nbsp;&nbsp;&nbsp;2025074 | &nbsp;&nbsp;&nbsp;&nbsp;Aggregate Appraised Value | &nbsp;&nbsp;&nbsp;$239640.00 | &nbsp;&nbsp;&nbsp;&nbsp;$240000.00 |
| &nbsp;&nbsp;&nbsp;85 | &nbsp;&nbsp;&nbsp;2025085 | &nbsp;&nbsp;&nbsp;&nbsp;Aggregate Appraised Value | &nbsp;&nbsp;&nbsp;$8038500.00 | &nbsp;&nbsp;&nbsp;&nbsp;$950685.00 |
| &nbsp;&nbsp;&nbsp;69 | &nbsp;&nbsp;&nbsp;2025069 | &nbsp;&nbsp;&nbsp;&nbsp;Balloon Payment | &nbsp;&nbsp;&nbsp;$774.66 | &nbsp;&nbsp;&nbsp;&nbsp;$857.60 |

---