# EDGAR Filing Document

**Accession Number:** 0001841508
**File Stem:** 0001628280-23-009000
**Filing Date:** 2023-3
**Character Count:** 56679
**Document Hash:** 290cc9b6e20746d71695f26d48632778
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001628280-23-009000.hdr.sgml**: 20230323

**ACCESSION NUMBER**: 0001628280-23-009000

**CONFORMED SUBMISSION TYPE**: 10-K

**PUBLIC DOCUMENT COUNT**: 7

**CONFORMED PERIOD OF REPORT**: 20221231

**FILED AS OF DATE**: 20230323

**DATE AS OF CHANGE**: 20230323

**ABS ASSET CLASS**: Auto loans

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Harley-Davidson Motorcycle Trust 2021-A
- **CENTRAL INDEX KEY:** 0001841508
- **STANDARD INDUSTRIAL CLASSIFICATION:** ASSET-BACKED SECURITIES [6189]
- **IRS NUMBER:** 364396302
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 10-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 333-230733-03
- **FILM NUMBER:** 23755999

**BUSINESS ADDRESS:**
- **STREET 1:** 9850 DOUBLE R BLVD
- **CITY:** RENO
- **STATE:** NV
- **ZIP:** 89521
- **BUSINESS PHONE:** 775-886-3000

**MAIL ADDRESS:**
- **STREET 1:** 9850 DOUBLE R BLVD
- **CITY:** RENO
- **STATE:** NV
- **ZIP:** 89521

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

_______________________

**FORM 10-K**

_______________________

**(Mark one)**

**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 <u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u> to <u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u>**

**Harley-Davidson Motorcycle Trust 2021-A**

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

(Commission File Number: 333-230733-03)

(Central Index Key: 0001841508)

**Harley-Davidson Customer Funding Corp.**

(Exact name of depositor as specified in its charter)

(Commission File Number: 333-230733)

(Central Index Key: 0001114926)

**Harley-Davidson Credit Corp.**

(Exact name of sponsor as specified in its charter)

(Central Index Key: 0001033232)

---

| | |
|:---|:---|
| Delaware | **86-6361849** |
| (State or other jurisdiction of incorporation or organization) | (I.R.S. Employer Identification No.) |

---

---

| | |
|:---|:---|
| **c/o Wilmington Trust Company, National Association**<br>**1100 North Market Street**<br>**Wilmington, Delaware** | <br>**19890-1605** |
| (Address of principal executive offices) | (Zip Code) |

---

Issuing entity's telephone number, including area code: **(302) 636-6000**

**SECURITIES REGISTERED PURSUANT TO SECTION 12(b) OF THE ACT: NONE**

**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. Yes &nbsp;&nbsp;&nbsp;&nbsp; No

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

&nbsp;&nbsp;&nbsp;&nbsp;Act. Yes &nbsp;&nbsp;&nbsp;&nbsp; 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 requirement for the past 90 days.&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;Yes &nbsp;&nbsp;&nbsp;&nbsp; No

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Yes &nbsp;&nbsp;&nbsp;&nbsp; No

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K is not contained herein, and will not be contained, to the best of registrant's knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K. &nbsp;&nbsp;&nbsp;&nbsp;

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer or a non-accelerated filer. See definition of "accelerated filer and large accelerated filer" in Rule 12b-2 of the Exchange Act. (Check one).

Large Accelerated Filer &nbsp;&nbsp;&nbsp;&nbsp; Accelerated Filer &nbsp;&nbsp;&nbsp;&nbsp; Non-Accelerated Filer Smaller Reporting Company &nbsp;&nbsp;&nbsp;&nbsp; Emerging Growth Company &nbsp;&nbsp;&nbsp;&nbsp;

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

&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;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.&nbsp;&nbsp;&nbsp;&nbsp;

&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.

Indicate the number of shares outstanding of each of the registrant's classes of common stock, as of the latest practicable date.&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;&nbsp;&nbsp;&nbsp;&nbsp;

&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.

**DOCUMENTS INCORPORATED BY REFERENCE**

None.

------

**PART I**

**The following Items have been omitted in accordance with General Instruction J to Form 10-K:**

Item 1. Business.

Item 1A. Risk Factors.

Item 2. Properties.

Item 3. Legal Proceedings.

Item 4. [RESERVED].

**Item 1B. Unresolved Staff Comments**

&nbsp;&nbsp;&nbsp;&nbsp; Not Applicable.

**Substitute information provided in accordance with General Instruction J to Form 10-K:**

**Item 1112(b) of Regulation AB. Significant Obligors of Pool Assets (Financial Information).**

&nbsp;&nbsp;&nbsp;&nbsp; Not Applicable.

**Item 1114(b)(2) of Regulation AB. Credit Enhancement and Other Support, Except for Certain Derivatives Instruments (Financial Information).**

&nbsp;&nbsp;&nbsp;&nbsp; Not Applicable.

**Item 1115(b) of Regulation AB. Certain Derivatives Instruments (Financial Information).**

&nbsp;&nbsp;&nbsp;&nbsp; Not Applicable.

**Item 1117 of Regulation AB. Legal Proceedings.**

&nbsp;&nbsp;&nbsp;&nbsp; There are no legal proceedings pending, or any proceedings known to be contemplated by governmental authorities, against the servicer, sponsor, the depositor or the issuing entity that are material to the holders of notes. To the knowledge of the issuing entity, there are no legal proceedings pending, or any proceedings known to be contemplated by governmental authorities, against Wilmington Trust, National Association (the "Owner Trustee") or Citibank, N.A. (the "Indenture Trustee") that are material to the holders of notes.

**PART II**

**The following Items have been omitted in accordance with General Instruction J to Form 10-K:**

Item 5. Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities.

Item 6. [RESERVED].

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

Item 7A. Quantitative and Qualitative Disclosures About Market Risk.

Item 8. Financial Statements and Supplementary Data.

Item 9. Changes in and Disagreement with Accountants on Accounting and Financial Disclosure.

Item 9A. Controls and Procedures.

 **Item 9B. Other Information.**

&nbsp;&nbsp;&nbsp;&nbsp; None.

------

**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.

Item 14. Principal Accountant Fees and Services.

**Substitute information provided in accordance with General Instruction J to Form 10-K:**

**Item 1119 of Regulation AB. Affiliations and Certain Relationships and Related Transactions.** 

Harley-Davidson Credit Corp. ("HDCC" or "Company"), the seller, servicer and sponsor, is a Nevada corporation and wholly-owned subsidiary of Harley-Davidson Financial Services, Inc. ("HDFS"). HDFS, a Delaware corporation, is a wholly-owned subsidiary and the financing division of Harley-Davidson, Inc. HDCC and its affiliates provide retail financial services to consumers primarily in the United States and Canada and wholesale financial services primarily to Harley-Davidson® motorcycle dealers in the United States and Canada. Harley-Davidson Customer Funding Corp. ("CFC"), the depositor, is a Nevada corporation and wholly-owned special-purpose finance subsidiary of HDCC. All of the officers and directors of CFC are also employed by HDCC or HDFS, except that at least two directors of CFC will at all times be independent of HDCC, HDFS and Harley-Davidson, Inc. CFC's business is limited to, among other things, (i) purchasing the contracts and related property (and other similar promissory note and security agreements) from HDCC (in its capacity as seller), (ii) acting as the beneficial owner of the issuing entity – Harley-Davidson Motorcycle Trust 2021-A (the "Trust") – and other similar trusts and (iii) performing its obligations under the transfer and servicing agreements to which it is a party (including similar agreements entered into in connection with the formation of similar trusts).

Annual losses on the retail motorcycle loans serviced by HDCC were 1.88% during 2022 compared to 1.19% in 2021. The 30-day delinquency rate for retail motorcycle loans serviced by HDCC at December 31, 2022 increased to 4.50% from 3.33% at December 31, 2021. The unfavorable retail credit loss and delinquency performance were driven by delinquencies and losses returning to pre-COVID-19 pandemic levels following a period of favorable performance supported by benefits provided to individuals under the U.S. federal stimulus packages and COVID-19 pandemic retail payment extensions. HDCC ceased providing COVID-19-related extensions in the second quarter of 2021. HDCC continues to grant payment extensions to its customers consistent with its standard policies and practices in place prior to the COVID-19 pandemic. Additionally, credit losses were unfavorably impacted by lower motorcycle recovery values at auction. HDCC expects delinquencies to continue to normalize to pre-COVID rates over time due to the termination of the COVID-19-related extension program and as the impact of federal stimulus benefits wanes. HDCC believes its retail credit losses may continue to increase over time due to changing consumer credit behavior and new financing programs that may result in different loan performance than existing programs. Increases in the frequency of loss and decreases in the value of repossessed Harley-Davidson branded motorcycles also adversely impact credit losses. If there are adverse circumstances that involve a material decline in values of Harley-Davidson branded motorcycles, which may result from actions that Harley-Davidson has taken or could take that impact motorcycle values, those circumstances or any related decline in resale values for Harley-Davidson branded motorcycles could contribute to increased delinquencies and credit losses. The assets owned by the Trust may experience credit losses at rates that are the same as, greater than or less than those of the retail motorcycle loans that HDCC or its affiliates originated and HDCC services taken as a whole.

**Item 1122 of Regulation AB. Compliance with Applicable Servicing Criteria.**

&nbsp;&nbsp;&nbsp;&nbsp; Each of HDCC and the Indenture Trustee (each, a "Servicing Participant") has been identified by the Trust as a party participating in the servicing function during the reporting period with respect to the pool assets held by the Trust. Each Servicing Participant has completed a report on an assessment of compliance with the servicing criteria applicable to such Servicing Participant (each, a "Report on Assessment") during the Trust's fiscal year ending December 31, 2022, which Reports on Assessment are attached as exhibits to this Form 10-K. In addition, each Servicing Participant has provided an attestation report (each, an "Attestation Report") by a registered independent

------

public accounting firm regarding its related Report on Assessment. Each Attestation Report is attached as an exhibit to this Form 10-K.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;HDCC's Report on Assessment and the related Attestation Report have not identified any material instance of noncompliance with the servicing criteria identified in such Report on Assessment as applicable to HDCC.

The Indenture Trustee's Report on Assessment and related Attestation Report have not identified any material instance of noncompliance with the servicing criteria identified in such Report on Assessment as applicable to the Indenture Trustee.

**Item 1123 of Regulation AB. Servicer Compliance Statement.**

&nbsp;&nbsp;&nbsp;&nbsp; HDCC has been identified by the Trust as a servicer during the reporting period with respect to the pool assets held by the Trust. HDCC has provided a Compliance Statement, signed by an authorized officer, and such Compliance Statement is attached as an exhibit to this Form 10-K.

**PART IV**

**Item 15. Exhibits, Financial Statement Schedules.**

 (a) List of Documents Filed as Part of this Report

(1) Not Applicable.

(2) Not Applicable.

(3) See Item 15(b).

------

 (b) Exhibits Required by Item 601 of Regulation S-K

**INDEX TO EXHIBITS**

---

| | | |
|:---|:---|:---|
| **Exhibit No.** | | |
| <u>[3.1](https://www.sec.gov/Archives/edgar/data/1114926/0000912057-00-025804-index.html)</u> |  | Articles of Incorporation of Harley-Davidson Customer Funding Corp. ("CFC"), incorporated by reference to Exhibit 3.1 to CFC's Registration Statement on Form S-3 (File Number 333-37550), filed on May 22, 2000. |
| <u>[3.2](https://www.sec.gov/Archives/edgar/data/1114926/0000912057-00-025804-index.html)</u> |  | Bylaws of CFC, incorporated by reference to Exhibit 3.2 to CFC's Registration Statement on Form S-3 (File Number 333-37550), filed on May 22, 2000. |
| <u>[4.1](https://www.sec.gov/Archives/edgar/data/1114926/000110465921025309/a21-4684_8ex4d1.htm)</u> |  | Amended and Restated Trust Agreement dated as of February 1, 2021 between CFC and Wilmington Trust, National Association, incorporated by reference to Exhibit 4.1 to Registrant's Form 8-K (File Number 333-230733-03), filed on February 18, 2021. |
| <u>[4.2](https://www.sec.gov/Archives/edgar/data/1114926/000110465921025309/a21-4684_8ex4d2.htm)</u> |  | Indenture dated as of February 1, 2021 between the Trust and Citibank, N.A. (the "Indenture Trustee"), incorporated by reference to Exhibit 4.2 to Registrant's Form 8-K (File Number 333-230733-03), filed on February 18, 2021. |
| <u>[4.3](https://www.sec.gov/Archives/edgar/data/1114926/000110465921025309/a21-4684_8ex4d3.htm)</u> |  | Asset Representations Review Agreement dated as of February 1, 2021 between the Trust, Harley-Davidson Credit Corp. ("HDCC") and Clayton Fixed Income Services LLC, incorporated by reference to Exhibit 4.3 to Registrant's Form 8-K (File Number 333-230733-03), filed on February 18, 2021. |
| <u>[10.1](https://www.sec.gov/Archives/edgar/data/1114926/000110465921025309/a21-4684_8ex10d1.htm)</u> |  | Transfer and Sale Agreement dated as of February 1, 2021 between HDCC and CFC, incorporated by reference to Exhibit 10.1 to Registrant's Form 8-K (File Number 333-230733-03), filed on February 18, 2021. |
| <u>[10.2](https://www.sec.gov/Archives/edgar/data/1114926/000110465921025309/a21-4684_8ex10d2.htm)</u> |  | Sale and Servicing Agreement dated as of February 1, 2021 among the Trust, CFC, HDCC and the Indenture Trustee, incorporated by reference to Exhibit 10.2 to Registrant's Form 8-K (File Number 333-230733-03), filed on February 18, 2021. |
| <u>[10.3](https://www.sec.gov/Archives/edgar/data/1114926/000110465921025309/a21-4684_8ex10d3.htm)</u> |  | Administration Agreement dated as of February 1, 2021 among the Trust, HDCC, CFC and the Indenture Trustee, incorporated by reference to Exhibit 10.3 to Registrant's Form 8-K (File Number 333-230733-03), filed on February 18, 2021. |
| <u>[10.4](https://www.sec.gov/Archives/edgar/data/1114926/000110465921019911/a21-4684_6ex1d1.htm)</u> |  | Underwriting Agreement dated as of February 9, 2021 among CFC, HDCC and J.P. Morgan Securities LLC, as representative for the several underwriters, incorporated by reference to Exhibit 1.1 to Registrant's Form 8-K (File Number 333-230733-03), filed on February 10, 2021. |
| <u>[31.1](a2021-aform10xkxex3112022.htm)</u> |  | Rule 13a-14(a)/15d-14(a) Certification of the senior officer in charge of servicing function of HDCC. |
| <u>[33.1](a2021-aform10xkxex3312022.htm)</u> |  | Report on Assessment of Compliance with Servicing Criteria concerning servicing activities of HDCC for the year ended December 31, 2022. |
| <u>[33.2](a2021-aform10xkxex3322022.htm)</u> |  | Report on Assessment of Compliance with Servicing Criteria concerning servicing activities of Citibank, N.A. for the year ended December 31, 2022. |
| <u>[34.1](a2021-aform10xkxex3412022.htm)</u> |  | Attestation Report of Ernst & Young LLP on Assessment of Compliance with Servicing Criteria relating to HDCC. |
| <u>[34.2](a2021-aform10xkxex3422022.htm)</u> |  | Attestation Report of KPMG LLP on Assessment of Compliance with Servicing Criteria relating to Citibank, N.A. |
| <u>[35.1](a2021-aform10xkxex3512022.htm)</u> |  | Servicer Compliance Statement of HDCC for the period from January 1, 2022 through December 31, 2022. |
|  | Not Applicable. |  |

---

(c) Not Applicable

**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.

------

**SIGNATURE**

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

---

| | | |
|:---|:---|:---|
| HARLEY-DAVIDSON MOTORCYCLE TRUST 2021-A | HARLEY-DAVIDSON MOTORCYCLE TRUST 2021-A | HARLEY-DAVIDSON MOTORCYCLE TRUST 2021-A |
| | By: | Harley-Davidson Credit Corp.,<br> as Servicer |
| | By: | &nbsp;&nbsp;&nbsp;&nbsp;/s/ David Viney |
| | | &nbsp;&nbsp;&nbsp;&nbsp;David Viney |
| | | &nbsp;&nbsp;&nbsp;&nbsp;Vice President and Treasurer <br>&nbsp;&nbsp;&nbsp;&nbsp;(senior officer in charge of the servicing function) |
| March 23, 2023 |  |  |

---

## Exhibit 31.1

**Exhibit 31.1**

<u>Rule 13a-14(a)/15d-14(a) Certification</u>

I, David Viney, certify that:

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 Harley-Davidson Motorcycle Trust 2021-A (the "Exchange Act periodic reports");

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;

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;

4. I am responsible for reviewing the activities performed by the servicer and based on my knowledge and the compliance reviews conducted in preparing 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

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 information provided to me by the following unaffiliated party: Citibank, N.A. as indenture trustee of the issuing entity.

---

| | |
|:---|:---|
| | &nbsp;&nbsp;&nbsp;&nbsp;/s/ David Viney |
| | David Viney |
| | Vice President and Treasurer (senior officer in charge of the servicing function) of Harley-Davidson Credit Corp., Servicer to Harley-Davidson Motorcycle Trust 2021-A |
| March 23, 2023 | |

---

## Exhibit 33.1

**Exhibit 33.1**

**Report on Assessment of Compliance with SEC Regulation AB Servicing Criteria**

1.&nbsp;&nbsp;&nbsp;&nbsp;Harley-Davidson Credit Corp. ("HDCC") is responsible for assessing compliance with the servicing criteria applicable to it under paragraph (d) of Item 1122 of Regulation AB, as of and for the 12-month period ending December 31, 2022 (the "Reporting Period"), as set forth in Appendix A hereto. The transactions covered by this report include public asset-backed securities transactions for which HDCC acted as servicer, involving motorcycle loans (the "Platform");

2.&nbsp;&nbsp;&nbsp;&nbsp;HDCC has engaged certain vendors, which are not servicers as defined in Item 1101(j) of Regulation AB (the "Vendors"), to perform specific, limited or scripted activities, and, as permitted by Interpretation 17.06 of the SEC Division of Corporation Finance Manual of Publicly Available Telephone Interpretations, HDCC elects to take responsibility for assessing compliance with the servicing criteria or portion of the servicing criteria applicable to such Vendors' activities as set forth in Appendix A hereto;

3.&nbsp;&nbsp;&nbsp;&nbsp;Except as set forth in paragraph 4 below, HDCC used the criteria set forth in paragraph (d) of Item 1122 of Regulation AB to assess the compliance with the applicable servicing criteria;

4.&nbsp;&nbsp;&nbsp;&nbsp;The criteria listed in the column titled "Inapplicable Servicing Criteria" on Appendix A hereto are inapplicable to HDCC based on the activities it performs, directly or through its Vendors, with respect to the Platform;

5.&nbsp;&nbsp;&nbsp;&nbsp;HDCC 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;

6.&nbsp;&nbsp;&nbsp;&nbsp;HDCC has not identified and is not aware of any material instance of noncompliance by the Vendors with the applicable servicing criteria as of December 31, 2022 and for the Reporting Period with respect to the Platform taken as a whole;

7.&nbsp;&nbsp;&nbsp;&nbsp;HDCC has not identified any material deficiency in its policies and procedures to monitor the compliance by the Vendors with the applicable servicing criteria as of December 31, 2022 and for the Reporting Period with respect to the Platform taken as a whole**;** and

8.&nbsp;&nbsp;&nbsp;&nbsp;Ernst & Young LLP, an independent registered public accounting firm, has issued an attestation report on HDCC's assessment of compliance with the applicable servicing criteria for the Reporting Period.

March 23, 2023

Harley-Davidson Credit Corp.

By:<u>&nbsp;&nbsp;&nbsp;&nbsp; /s/ David Viney&nbsp;&nbsp;&nbsp;&nbsp;</u> <br>Name: David Viney&nbsp;&nbsp;&nbsp;&nbsp; <br>Title: Vice President and Treasurer

------

APPENDIX A <br>to Exhibit 33.1 <br>

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **SERVICING CRITERIA** | **SERVICING CRITERIA** | **APPLICABLE <br>SERVICING CRITERIA** | **APPLICABLE <br>SERVICING CRITERIA** | **INAPPLICABLE <br>SERVICING <br>CRITERIA** | **INAPPLICABLE <br>SERVICING <br>CRITERIA** |
| **Reference** | **Criteria** | **Performed<br>Directly <br>by <br>HDCC** | **Performed by <br>Vendor(s) for which HDCC is the Responsible Party** | **Performed by subservicer(s) or vendor(s) for which HDCC is NOT the Responsible Party**<sup>(1)</sup> | **NOT performed by HDCC or by subservicer(s) or vendor(s) retained by HDCC** |
| | **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. | **<br>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. | **<br>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 following receipt, or such other number of days specified in the transaction agreements. | <br>**X**<sup>2</sup> | <br>**X**<sup>2</sup> | <br>**X**<sup>2</sup> |  |
| 1122(d)(2)(ii) | Disbursements made via wire transfer on behalf of an obligor or to an investor are made only by authorized personnel. | <br>**X**<sup>3</sup> |  | <br>**X**<sup>3</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. | **<br>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** |  |
| <br>1122(d)(2)(vi) | Unissued checks are safeguarded so as to prevent unauthorized access. |  |  |  | **X** |
| <sup>1</sup> Servicing criteria performed by the Indenture Trustee for which it has provided a separate Regulation AB 1122(d) Management Assessment and related attestation report. | <sup>1</sup> Servicing criteria performed by the Indenture Trustee for which it has provided a separate Regulation AB 1122(d) Management Assessment and related attestation report. | <sup>1</sup> Servicing criteria performed by the Indenture Trustee for which it has provided a separate Regulation AB 1122(d) Management Assessment and related attestation report. | <sup>1</sup> Servicing criteria performed by the Indenture Trustee for which it has provided a separate Regulation AB 1122(d) Management Assessment and related attestation report. | <sup>1</sup> Servicing criteria performed by the Indenture Trustee for which it has provided a separate Regulation AB 1122(d) Management Assessment and related attestation report. | <sup>1</sup> Servicing criteria performed by the Indenture Trustee for which it has provided a separate Regulation AB 1122(d) Management Assessment and related attestation report. |
| <sup>2</sup> Servicing criteria partially performed by 1) a Vendor (initial processing of cash receipts at the lockbox) for which the Servicer has elected to take responsibility; 2) the Servicer; and 3) the Indenture Trustee. | <sup>2</sup> Servicing criteria partially performed by 1) a Vendor (initial processing of cash receipts at the lockbox) for which the Servicer has elected to take responsibility; 2) the Servicer; and 3) the Indenture Trustee. | <sup>2</sup> Servicing criteria partially performed by 1) a Vendor (initial processing of cash receipts at the lockbox) for which the Servicer has elected to take responsibility; 2) the Servicer; and 3) the Indenture Trustee. | <sup>2</sup> Servicing criteria partially performed by 1) a Vendor (initial processing of cash receipts at the lockbox) for which the Servicer has elected to take responsibility; 2) the Servicer; and 3) the Indenture Trustee. | <sup>2</sup> Servicing criteria partially performed by 1) a Vendor (initial processing of cash receipts at the lockbox) for which the Servicer has elected to take responsibility; 2) the Servicer; and 3) the Indenture Trustee. | <sup>2</sup> Servicing criteria partially performed by 1) a Vendor (initial processing of cash receipts at the lockbox) for which the Servicer has elected to take responsibility; 2) the Servicer; and 3) the Indenture Trustee. |
| <sup>3</sup> Servicing criteria partially performed by the Servicer and partially performed by the Indenture Trustee. | <sup>3</sup> Servicing criteria partially performed by the Servicer and partially performed by the Indenture Trustee. | <sup>3</sup> Servicing criteria partially performed by the Servicer and partially performed by the Indenture Trustee. | <sup>3</sup> Servicing criteria partially performed by the Servicer and partially performed by the Indenture Trustee. | <sup>3</sup> Servicing criteria partially performed by the Servicer and partially performed by the Indenture Trustee. | <sup>3</sup> Servicing criteria partially performed by the Servicer and partially performed by the Indenture Trustee. |

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| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **SERVICING CRITERIA** | **SERVICING CRITERIA** | **APPLICABLE <br>SERVICING CRITERIA** | **APPLICABLE <br>SERVICING CRITERIA** | **INAPPLICABLE <br>SERVICING <br>CRITERIA** | **INAPPLICABLE <br>SERVICING <br>CRITERIA** |
| **Reference** | **Criteria** | **Performed<br>Directly <br>by <br>HDCC** | **Performed by <br>Vendor(s) for which HDCC is the Responsible Party** | **Performed by subservicer(s) or vendor(s) for which HDCC is NOT the Responsible Party**<sup>(1)</sup> | **NOT performed by HDCC or by subservicer(s) or vendor(s) retained by HDCC** |
| 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 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** |  |  |  |
|  | **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. | **<br>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. | <br>**X**<sup>4</sup> |  | <br>**X**<sup>4</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** |  |
| 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. | <br>**X**<sup>4</sup> |  | <br>**X**<sup>4</sup> |  |
|  | **Pool Asset Administration** |  |  |  |  |
| 1122(d)(4)(i) | Collateral or security on pool assets is maintained as required by the transaction agreements or related mortgage loan documents. | <br>**X**<sup>5</sup> | <br>**X**<sup>5</sup> |  |  |
| 1122(d)(4)(ii) | Pool assets and related documents are safeguarded as required by the transaction agreements. | <br>**X**<sup>5</sup> | <br>**X**<sup>5</sup> |  |  |
| 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. | **<br>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 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** |  |  |  |
| <sup>4</sup> Servicing criteria partially performed by the Servicer and partially performed by the Indenture Trustee. | <sup>4</sup> Servicing criteria partially performed by the Servicer and partially performed by the Indenture Trustee. | <sup>4</sup> Servicing criteria partially performed by the Servicer and partially performed by the Indenture Trustee. | <sup>4</sup> Servicing criteria partially performed by the Servicer and partially performed by the Indenture Trustee. | <sup>4</sup> Servicing criteria partially performed by the Servicer and partially performed by the Indenture Trustee. | <sup>4</sup> Servicing criteria partially performed by the Servicer and partially performed by the Indenture Trustee. |
| <sup>5</sup> Servicing criteria partially performed by 1) Vendors (the maintenance and safeguarding of titles and the safekeeping of certain contracts) for which the servicer has elected to take responsibility; and 2) the Servicer. | <sup>5</sup> Servicing criteria partially performed by 1) Vendors (the maintenance and safeguarding of titles and the safekeeping of certain contracts) for which the servicer has elected to take responsibility; and 2) the Servicer. | <sup>5</sup> Servicing criteria partially performed by 1) Vendors (the maintenance and safeguarding of titles and the safekeeping of certain contracts) for which the servicer has elected to take responsibility; and 2) the Servicer. | <sup>5</sup> Servicing criteria partially performed by 1) Vendors (the maintenance and safeguarding of titles and the safekeeping of certain contracts) for which the servicer has elected to take responsibility; and 2) the Servicer. | <sup>5</sup> Servicing criteria partially performed by 1) Vendors (the maintenance and safeguarding of titles and the safekeeping of certain contracts) for which the servicer has elected to take responsibility; and 2) the Servicer. | <sup>5</sup> Servicing criteria partially performed by 1) Vendors (the maintenance and safeguarding of titles and the safekeeping of certain contracts) for which the servicer has elected to take responsibility; and 2) the Servicer. |

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| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **SERVICING CRITERIA** | **SERVICING CRITERIA** | **APPLICABLE <br>SERVICING CRITERIA** | **APPLICABLE <br>SERVICING CRITERIA** | **INAPPLICABLE <br>SERVICING <br>CRITERIA** | **INAPPLICABLE <br>SERVICING <br>CRITERIA** |
| **Reference** | **Criteria** | **Performed<br>Directly <br>by <br>HDCC** | **Performed by <br>Vendor(s) for which HDCC is the Responsible Party** | **Performed by subservicer(s) or vendor(s) for which HDCC is NOT the Responsible Party**<sup>(1)</sup> | **NOT performed by HDCC or by subservicer(s) or vendor(s) retained by HDCC** |
| 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. | **<br>X** |  |  |  |
| 1122(d)(4)(vi) | 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** |  |  |  |
| 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. | **<br>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). | <br>**X**<sup>6</sup> | <br>**X**<sup>6</sup> |  |  |
| 1122(d)(4)(ix) | 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** |
| 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 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** |
| 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. |  |  |  | **<br>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. |  |  |  | **<br>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. |  |  |  | **<br>X** |
| 1122(d)(4)(xiv) | Delinquencies, charge-offs and uncollectible accounts are recognized and recorded in accordance with the transaction agreements. | **<br>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. |  |  |  | **<br>X** |
| <sup>6</sup> Servicing criteria partially performed by the Servicer and partially performed by a Vendor. | <sup>6</sup> Servicing criteria partially performed by the Servicer and partially performed by a Vendor. | <sup>6</sup> Servicing criteria partially performed by the Servicer and partially performed by a Vendor. | <sup>6</sup> Servicing criteria partially performed by the Servicer and partially performed by a Vendor. | <sup>6</sup> Servicing criteria partially performed by the Servicer and partially performed by a Vendor. | <sup>6</sup> Servicing criteria partially performed by the Servicer and partially performed by a Vendor. |

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## Exhibit 33.2

**Exhibit 33.2**

ASSESSMENT OF COMPLIANCE WITH

APPLICABLE SERVICING CRITERIA

Management of the Agency and Trust division of Citibank, N.A. (or "<u>Company</u>") is responsible for assessing compliance with the servicing criteria set forth in Item 1122(d) of Regulation AB promulgated by the Securities and Exchange Commission.

Management has determined that the servicing criteria in Item 1122(d) of Regulation AB are applicable in regard to the servicing platform as of and for the period as follows:

<u>Platform</u>: Publicly-issued (*i.e*., transaction-level reporting initially required under the Securities Exchange Act of 1934, as amended) and certain privately-issued (*i.e.*, for which transaction-level reporting is required pursuant to contractual obligation) automobile loan or lease-backed securities, equipment loan-backed securities and student loan-backed securities issued on or after January 1, 2006, as listed in Appendix A, for which the Company provides trustee and paying agent services (the "Platform").

<u>Applicable Servicing Criteria</u>: All servicing criteria set forth in Item 1122(d), to the extent required by Item 1122(d) servicing criteria in regards to the activities performed by the Company with respect to the Platform, except for the following servicing criteria: 1122(d)(1)(i)-1122(d)(1)(v), 1122(d)(2)(iii), 1122(d)(2)(vi)-1122(d)(2)(vii), 1122(d)(3)(i) and 1122(d)(4)(i)-1122(d)(4)(xv), which management has determined are not applicable to the activities the Company performs with respect to the Platform (the "Applicable Servicing Criteria"). With respect to the Platform, Applicable Servicing Criterion 1122(d)(3)(ii) is applicable only as it relates to remittances.

<u>Period</u>: Twelve months ended December 31, 2022 (the "Period").

With respect to the Platform as of and for the Period, the Company's management provides the following assertion of compliance with respect to the Applicable Servicing Criteria:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a.The Company's management is responsible for assessing the Company's compliance with the Applicable Servicing Criteria.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b.The Company's management has assessed compliance with the Applicable Servicing Criteria. In making this assessment, management used the criteria set forth by the Securities and Exchange Commission in paragraph (d) of Item 1122 of Regulation AB.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c.Based on such assessment, the Company has complied, in all material respects, with the Applicable Servicing Criteria.

KPMG LLP, an independent registered public accounting firm, has issued an attestation report with respect to management's assertion of compliance with the Applicable Servicing Criteria as of and for the Period.

**CITIBANK, N.A.**

By: ___<u>/S/ James Maitland</u>____________________

Its: ___<u>Managing Director</u>_____ _______________

Dated: March 2, 2023

------

Appendix A

<u>Asset-backed Transactions and Securities Constituting the Platform</u> 

**DEAL NAME&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;DEAL NAME**

AMCAR 2017-2 SDART 2022-7

AMCAR 2017-3 VALET 2018-1

AMCAR 2018-2 VALT 2019-A

AMCAR 2018-3 VALT 2020-A

AMCAR 2019-3 VALT 2022-A

AMCAR 2020-1

AMCAR 2021-1

AMCAR 2021-2

AMCAR 2022-2

DART 2019-2

EART 2021-1

EART 2021-3

EART 2021-4

EART 2022-1

EART 2022-2

EART 2022-3

EART 2022-4

EART 2022-5

EART 2022-6

GMCAR 2022-1

GMCAR 2022-3

HART 2017-B

HART 2018-A

HART 2018-B

HART 2019-A

HART 2019-B

HART 2020-A

HART 2020-B

HART 2020-C

HART 2021-A

HART 2021-B

HART 2021-C

HART 2022-A

HART 2022-B

HART 2022-C

HDMOT 2021-A

HDMOT 2021-B

HDMOT 2022-A

SDART 2021-2

SDART 2021-3

SDART 2021-4

SDART 2022-1

SDART 2022-2

SDART 2022-3

SDART 2022-4

SDART 2022-5

SDART 2022-6

## Exhibit 34.1

**Exhibit 34.1**

**Report of Independent Registered Public Accounting Firm**

Harley-Davidson Credit Corp.

We have examined management's assertion, included in the accompanying Report on Assessment of Compliance with SEC Regulation AB Servicing Criteria, that Harley-Davidson Credit Corp. (the Company) complied with the servicing criteria set forth in Item 1122 (d) of the Securities and Exchange Commission's Regulation AB for the public asset-backed securities transactions for which the Company acted as servicer, involving motorcycle loans, issued on or after January 1, 2006 (the "Platform") as of and for the year ended December 31, 2022, except for servicing criteria 1122 (d)(1)(iii), 1122 (d)(1)(iv), 1122 (d)(2)(iv), 1122 (d)(2)(v), 1122 (d)(2)(vi), 1122 (d)(3)(iii), 1122 (d)(4)(ix), 1122 (d)(4)(x), 1122 (d)(4)(xi), 1122 (d)(4)(xii), 1122 (d)(4)(xiii) and 1122 (d)(4)(xv), 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 Appendix A for the asset-backed transactions covered by this 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 Corporate 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 Harley-Davidson Credit Corp. 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), 1122 (d)(4)(i), 1122 (d)(4)(ii) and 1122(d)(4)(viii), 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 SEC 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.

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), 1122 (d)(4)(i), 1122 (d)(4)(ii) and 1122 (d)(4)(viii), for which compliance is determined based on C&DI 200.06 as described above, as of and for the year ended December 31, 2022 for the Platform, is fairly stated, in all material respects.

/s/Ernst & Young LLP

Chicago, Illinois

March 23, 2023

------

APPENDIX A

Public asset-backed securities transactions for which Harley-Davidson Credit Corp. acted as servicer, involving motorcycle loans, issued on or after January 1, 2006, collectively comprising the Platform:

Harley-Davidson Motorcycle Trust 2019-A

Harley-Davidson Motorcycle Trust 2020-A

Harley-Davidson Motorcycle Trust 2021-A

Harley-Davidson Motorcycle Trust 2021-B

Harley-Davidson Motorcycle Trust 2022-A

## Exhibit 34.2

**Exhibit 34.2**

**Report of Independent Registered Public Accounting Firm**

**KPMG LLP**

Aon Center

Suite 5500

200 E. Randolph Street

Chicago, IL 60601-6436

The Board of Directors Citibank, N.A.:

We have examined management's assertion, included in the accompanying Management's Assertion of Compliance, that the Agency and Trust division of Citibank, N.A. (the "Company") complied with the servicing criteria set forth in Item 1122(d) of the Securities and Exchange Commission's Regulation AB (the "Servicing Criteria") for publicly-issued (*i.e.*, transaction-level reporting initially required under the Securities Exchange Act of 1934, as amended) and certain privately-issued (*i.e.*, for which transaction-level reporting is required pursuant to contractual obligation) automobile loan or lease-backed securities, equipment loan-backed securities and student loan-backed securities issued on or after January 1, 2006, as listed in Appendix A of the accompanying Management's Assertion of Compliance, for which the Company provides trustee and paying agent services (the "Platform"), except for servicing criteria 1122(d)(1)(i)-1122(d)(1)(v), 1122(d)(2)(iii), 1122(d)(2)(vi)-1122(d)(2)(vii), 1122(d)(3)(i) and 1122(d)(4)(i)-1122(d)(4)(xv), which the Company has determined are not applicable to the activities it performs with respect to the Platform, as of and for the twelve months ended December 31, 2022. With respect to the Platform, Servicing Criterion 1122(d)(3)(ii) is applicable only as it relates to remittances. Management is responsible for the Company's compliance with the 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 the standards of the Public Company Accounting Oversight Board (United States) and in accordance with attestation standards established by the American Institute of Certified Public Accountants to obtain reasonable assurance and, accordingly, included examining, on a test basis, evidence about the Company's compliance with the Servicing Criteria and performing such other procedures as we considered necessary in the circumstances. Our examination included testing selected

asset-backed transactions and securities that comprise the Platform, testing selected 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. We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on the Company's compliance with the Servicing Criteria.

We are required to be independent and to meet our other ethical responsibilities in accordance with relevant ethical requirements relating to the examination engagement.

In our opinion, management's assertion that the Company complied with the aforementioned Servicing Criteria as of and for the twelve months ended December 31, 2022 is fairly stated, in all material respects.

/s/KPMG LLP

Chicago, Illinois March 2, 2023

## Ex-35

**Exhibit 35.1**

**SERVICER COMPLIANCE STATEMENT**

**HARLEY-DAVIDSON CREDIT CORP.**

I, David Viney, Vice President and Treasurer of Harley-Davidson Credit Corp. ("HDCC"), certify that:

(i) a review of HDCC's activities for the period from January 1, 2022 through December 31, 2022 (the "Reporting Period") and of HDCC's performance under the Sale and Servicing Agreement dated as of February 1, 2021 (the "Sale and Servicing Agreement") among Harley-Davidson Motorcycle Trust 2021-A, Harley-Davidson Customer Funding Corp., HDCC, and Citibank, N.A., has been made under my supervision; and

(ii) to the best of my knowledge, based on such review, HDCC has fulfilled in all material respects all of its obligations under the Sale and Servicing Agreement throughout the Reporting Period.

IN WITNESS WHEREOF, the undersigned has duly executed this Certificate this 23rd day of March 2023.

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| |
|:---|
| /s/ David Viney |
| David Viney |
| Vice President and Treasurer of Harley-Davidson Credit Corp., Servicer to Harley-Davidson Motorcycle Trust 2021-A |

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<br>