# EDGAR Filing Document

**Accession Number:** 0001891106
**File Stem:** 0001213900-26-051358
**Filing Date:** 2026-5
**Character Count:** 21622
**Document Hash:** 28494608d5cf3bf26633734597c4dc44
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-051358.hdr.sgml**: 20260504

**ACCESSION NUMBER**: 0001213900-26-051358

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

**PUBLIC DOCUMENT COUNT**: 5

**CONFORMED PERIOD OF REPORT**: 20260504

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

**FILED AS OF DATE**: 20260504

**DATE AS OF CHANGE**: 20260504

**ABS RULE**: RULE-15GA2

**REGISTERED ENTITY**: N

**ABS ASSET CLASS**: Other

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Channel Partners Capital, LLC
- **CENTRAL INDEX KEY:** 0001891106

**ORGANIZATION NAME:**
- **EIN:** 452626785
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 025-05880
- **FILM NUMBER:** 26935924

**BUSINESS ADDRESS:**
- **STREET 1:** 1100 WAYZATA BOULEVARD
- **STREET 2:** # 305
- **CITY:** MINNETONKA
- **STATE:** MN
- **ZIP:** 55305
- **BUSINESS PHONE:** (612) 430-1280

**MAIL ADDRESS:**
- **STREET 1:** 1100 WAYZATA BOULEVARD
- **STREET 2:** # 305
- **CITY:** MINNETONKA
- **STATE:** MN
- **ZIP:** 55305
**DEPOSITOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Channel Partners Capital, LLC
- **CENTRAL INDEX KEY:** 0001891106

**ORGANIZATION NAME:**
- **EIN:** 452626785
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 1100 WAYZATA BOULEVARD
- **STREET 2:** # 305
- **CITY:** MINNETONKA
- **STATE:** MN
- **ZIP:** 55305
- **BUSINESS PHONE:** (612) 430-1280

**MAIL ADDRESS:**
- **STREET 1:** 1100 WAYZATA BOULEVARD
- **STREET 2:** # 305
- **CITY:** MINNETONKA
- **STATE:** MN
- **ZIP:** 55305
**SECURITIZER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Channel Partners Capital, LLC
- **CENTRAL INDEX KEY:** 0001891106

**ORGANIZATION NAME:**
- **EIN:** 452626785
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 025-05880

**BUSINESS ADDRESS:**
- **STREET 1:** 1100 WAYZATA BOULEVARD
- **STREET 2:** # 305
- **CITY:** MINNETONKA
- **STATE:** MN
- **ZIP:** 55305
- **BUSINESS PHONE:** (612) 430-1280

**MAIL ADDRESS:**
- **STREET 1:** 1100 WAYZATA BOULEVARD
- **STREET 2:** # 305
- **CITY:** MINNETONKA
- **STATE:** MN
- **ZIP:** 55305

**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) __________________________

Commission File Number of securitizer: ________________________________

Central Index Key Number of securitizer: _______________________________

________________________________________________________________

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

contact in connection with this filing.

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

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

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

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

Central Index Key Number of depositors: 0001891106

<u>Channel EF 2026-1, LLC</u>

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

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

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

&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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>Michael J. McConnell (952) 960-8419</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**

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

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

The disclosures required by Rule 15Ga-2 (17 CFR 240.15Ga-2) are attached as an Exhibit to this Form ABS-15G. Please see the Exhibit Index for the related information.

**SIGNATURE**

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.

Date: May 4, 2026

---

| | |
|:---|:---|
| Channel Partners Capital, LLC (Securitizer) | Channel Partners Capital, LLC (Securitizer) |
| By: | /s/ Michael J. McConnell |
| Name: | Michael J. McConnell |
| Title: | Senior Vice President and Treasurer |

---

**EXHIBIT INDEX**

<u>Exhibit<br> Number</u> <u>Description</u> <br>Exhibit 99.1 [Independent Accountants' Agreed-Upon Procedures Report dated April 8, 2026](ea028622301ex99-1.htm)

## Exhibit 99.1

**Exhibit 99.1**

![](ex99-1_001.jpg)

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

Channel Partners Capital, LLC (the "Company")

Wells Fargo Securities, LLC

(together, the "Specified Parties")

Re: Channel EF 2026-1, LLC – Data Files Procedures

We have performed the procedures described below on the specified attributes in

(i) an electronic data file entitled "CPC_EF_ABS_Sample_Data_Tape_01.31.2026_v02242026.xlsx"
provided by the Company on February 24, 2026, containing information on 6,892 commercial equipment contracts (the "Contracts")
as of January 31, 2026 (the "Initial Data File") and

(ii) an electronic data file entitled "CPC_EF_ABS_Sample_Data_Tape_01.31.2026_v03042026.xlsx"
provided by the Company on March 4, 2026, containing information on 6,892 Contracts as of January 31, 2026 (the "Data File,"
and together with the Initial Data File, the "Data Files").

We were informed the Contracts are intended to be included as collateral in the offering by Channel EF 2026-1, LLC. The Company is responsible for the specified attributes identified by the Company in the Data Files.

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 Files. 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;· 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;· 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.

&nbsp;&nbsp;&nbsp;&nbsp;· The term "reporting threshold" means dollar amounts
and months were within $1.00 and 0.1 month, respectively.

&nbsp;&nbsp;&nbsp;&nbsp;· The term "Cut-off Date" means January 31, 2026.

&nbsp;&nbsp;&nbsp;&nbsp;· The term "Sources" means the following information
provided by the Company related to the Sample Contracts (defined below):

![](ex99-1_002.jpg)

![](ex99-1_003.jpg)

– Master Agreement (including, as applicable, Master Equipment Lease Agreement, Master Equipment Financing Agreement, and any amendments thereto)

– Equipment Schedule (including, as applicable, Equipment Lease Agreement Schedule, Equipment Finance Agreement Schedule, and any amendments thereto)

– Assignment of Contract

– Equipment Invoice

– Bill of Sale

Electronic mail correspondence detailing the estimated sales tax amount to be financed (the "Sales Tax Quote") for Sample Contracts #19 and #44

– Electronic records on the following screens in the Company's loan management system: Accounting screen, A/R Transactions screen, and Payment Schedule screen

– Electronic records from the Book Value Report in the Company's loan management system ("Book Value Report")

– Electronic records on the following screens in the Company's customer relationship management system: Details screen and Assets screen

· The term "Instructions" means the instructions
provided by the Company pertaining to a procedure, attribute, or methodology, as described in the procedures below.

· The term "Provided Information" means the Cut-off
Date, Sources 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 Contracts from the Initial
Data File using a random sampling tool (the "Sample Contracts"). A listing of the Sample Contracts 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 Contracts
we were instructed to randomly select from the Initial Data File.

B. For each Sample Contract, we compared or recomputed the specified
attributes in the Initial Data File listed below to or using the corresponding information included in the Sources, utilizing the Instructions,
as applicable. The Company indicated that the absence of any of the information in the Sources or the inability to agree the indicated
information from the Initial Data File to the Sources for each of the attributes identified, utilizing the Instructions as applicable,
constituted an exception. The Sources are listed in the order of priority.

![](ex99-1_003.jpg)

---

| | |
|:---|:---|
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>Attribute</u> | <u>Sources / Instructions</u> |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Customer Name | Master Agreement |
|  | Variations due to truncation, punctuation, and abbreviations are not to be considered exceptions, and a DBA name in the Master Agreement is excluded. |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Equipment Contract Type | Master Agreement |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Equipment Type | Equipment Schedule, Equipment Invoice, Bill of Sale, Assets screen |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Original Term | Equipment Schedule, Assignment of Contract |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Original Amount Financed | Equipment Schedule, Equipment Invoice, Bill of Sale, Sales Tax Quote |
|  | For Sample Contracts #19 and #44, the Company informed us that the sales tax on the equipment was financed. We were instructed to recompute the Original Amount Financed as the sum of the estimated tax from the Sales Tax Quote and the equipment cost in the Equipment Invoice. |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Monthly Payment Amount | Equipment Schedule |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Customer State | Master Agreement |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Origination Date (Month and Year) | Equipment Schedule, Assignment of Contract |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Current Lease Contract Balance | Accounting screen, A/R Transactions screen |
|  | Compare to the information on the Accounting screen. In the event the information did not agree, recompute the Current Lease Contract Balance as the sum of (i) the Contract Receivable in the Accounting screen and (ii) all payments posted after the Cut-off Date appearing on the A/R Transactions screen. |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Current Book Value | Book Value Report |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;CPC Score | Details screen |
|  | Compare to the information on the Details screen. If the CPC Score in the Details screen is higher than 2000, which the Company informed us was the result of a score adjustment in the legacy credit scoring system and is not used for reporting purposes, recompute the CPC Score in the Initial Data File as the CPC Score on the Details screen minus 2000. |

---

![](ex99-1_003.jpg)

---

| | |
|:---|:---|
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>Attribute</u> | <u>Sources / Instructions</u> |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Number of Days Past Due | A/R Transactions screen |
|  | Recompute as the number of days that have passed from the Due Date/Effective Date of the last open invoice appearing on the A/R Transactions screen to the Cutoff Date. Consider the Number of Days Past Due to be zero if the due date of the last open invoice on the A/R Transactions screen is after the Cutoff Date. |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ACH Flag | Master Agreement, Details screen |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Remaining Term | Equipment Schedule, Payment Schedule screen |
|  | Recompute as (a) the number of business days between the Cutoff Date and the maturity date listed in the Master Agreement or the Payment Schedule screen divided by (b) 21, which the Company informed was considered to be the average number of business days in a month. |

---

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

C. As a result of the finding identified and reported in the
performance of Procedure B, the Initial Data File was revised by the Company. The Data File represents the revised information reflecting
resolution of differences reported as determined appropriate by the Company.

We reperformed Procedure B for the Sample Contracts in the Data File. We found such information to be in agreement without exception.

D. For each Sample Contract, we observed the presence of a signed
Master Agreement. We make no representation regarding the authenticity of the signature(s).

We found such document to be present.

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 Files. 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 Files 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 Contracts, (iii) the reliability or accuracy of the Provided Information which was used in our procedures, or (iv) matters of legal interpretation.

![](ex99-1_003.jpg)

The procedures performed were not intended to address, nor did they address: (i) the conformity of the origination of the Contracts to stated underwriting or credit extension guidelines, standards, criteria or other requirements, (ii) the value of collateral securing any such Contracts being securitized, (iii) the compliance of the originator of the Contracts with federal, state, and local laws and regulations, or (iv) any other factor or characteristic of the Contracts that would be material to the likelihood that the issuer of the asset-backed notes 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<br> April 8, 2026

**Exhibit A**

**The Sample Contracts**

---

| | | | |
|:---|:---|:---|:---|
| **<u>Sample</u>**<br> **<u>Contract</u>** <u>#</u> | <br> **<u>Contract ID\*</u>** | &nbsp;&nbsp; **<u>Sample</u>**<br> **<u>Contract #</u>** | &nbsp;&nbsp;&nbsp; <br> **<u>Contract ID\*</u>** |
| 1 | 20261001 | &nbsp;&nbsp;51 | &nbsp;&nbsp;&nbsp;20261051 |
| 2 | 20261002 | &nbsp;&nbsp;52 | &nbsp;&nbsp;&nbsp;20261052 |
| 3 | 20261003 | &nbsp;&nbsp;53 | &nbsp;&nbsp;&nbsp;20261053 |
| 4 | 20261004 | &nbsp;&nbsp;54 | &nbsp;&nbsp;&nbsp;20261054 |
| 5 | 20261005 | &nbsp;&nbsp;55 | &nbsp;&nbsp;&nbsp;20261055 |
| 6 | 20261006 | &nbsp;&nbsp;56 | &nbsp;&nbsp;&nbsp;20261056 |
| 7 | 20261007 | &nbsp;&nbsp;57 | &nbsp;&nbsp;&nbsp;20261057 |
| 8 | 20261008 | &nbsp;&nbsp;58 | &nbsp;&nbsp;&nbsp;20261058 |
| 9 | 20261009 | &nbsp;&nbsp;59 | &nbsp;&nbsp;&nbsp;20261059 |
| 10 | 20261010 | &nbsp;&nbsp;60 | &nbsp;&nbsp;&nbsp;20261060 |
| 11 | 20261011 | &nbsp;&nbsp;61 | &nbsp;&nbsp;&nbsp;20261061 |
| 12 | 20261012 | &nbsp;&nbsp;62 | &nbsp;&nbsp;&nbsp;20261062 |
| 13 | 20261013 | &nbsp;&nbsp;63 | &nbsp;&nbsp;&nbsp;20261063 |
| 14 | 20261014 | &nbsp;&nbsp;64 | &nbsp;&nbsp;&nbsp;20261064 |
| 15 | 20261015 | &nbsp;&nbsp;65 | &nbsp;&nbsp;&nbsp;20261065 |
| 16 | 20261016 | &nbsp;&nbsp;66 | &nbsp;&nbsp;&nbsp;20261066 |
| 17 | 20261017 | &nbsp;&nbsp;67 | &nbsp;&nbsp;&nbsp;20261067 |
| 18 | 20261018 | &nbsp;&nbsp;68 | &nbsp;&nbsp;&nbsp;20261068 |
| 19 | 20261019 | &nbsp;&nbsp;69 | &nbsp;&nbsp;&nbsp;20261069 |
| 20 | 20261020 | &nbsp;&nbsp;70 | &nbsp;&nbsp;&nbsp;20261070 |
| 21 | 20261021 | &nbsp;&nbsp;71 | &nbsp;&nbsp;&nbsp;20261071 |
| 22 | 20261022 | &nbsp;&nbsp;72 | &nbsp;&nbsp;&nbsp;20261072 |
| 23 | 20261023 | &nbsp;&nbsp;73 | &nbsp;&nbsp;&nbsp;20261073 |
| 24 | 20261024 | &nbsp;&nbsp;74 | &nbsp;&nbsp;&nbsp;20261074 |
| 25 | 20261025 | &nbsp;&nbsp;75 | &nbsp;&nbsp;&nbsp;20261075 |
| 26 | 20261026 | &nbsp;&nbsp;76 | &nbsp;&nbsp;&nbsp;20261076 |
| 27 | 20261027 | &nbsp;&nbsp;77 | &nbsp;&nbsp;&nbsp;20261077 |
| 28 | 20261028 | &nbsp;&nbsp;78 | &nbsp;&nbsp;&nbsp;20261078 |
| 29 | 20261029 | &nbsp;&nbsp;79 | &nbsp;&nbsp;&nbsp;20261079 |
| 30 | 20261030 | &nbsp;&nbsp;80 | &nbsp;&nbsp;&nbsp;20261080 |
| 31 | 20261031 | &nbsp;&nbsp;81 | &nbsp;&nbsp;&nbsp;20261081 |
| 32 | 20261032 | &nbsp;&nbsp;82 | &nbsp;&nbsp;&nbsp;20261082 |
| 33 | 20261033 | &nbsp;&nbsp;83 | &nbsp;&nbsp;&nbsp;20261083 |
| 34 | 20261034 | &nbsp;&nbsp;84 | &nbsp;&nbsp;&nbsp;20261084 |
| 35 | 20261035 | &nbsp;&nbsp;85 | &nbsp;&nbsp;&nbsp;20261085 |
| 36 | 20261036 | &nbsp;&nbsp;86 | &nbsp;&nbsp;&nbsp;20261086 |
| 37 | 20261037 | &nbsp;&nbsp;87 | &nbsp;&nbsp;&nbsp;20261087 |
| 38 | 20261038 | &nbsp;&nbsp;88 | &nbsp;&nbsp;&nbsp;20261088 |
| 39 | 20261039 | &nbsp;&nbsp;89 | &nbsp;&nbsp;&nbsp;20261089 |
| 40 | 20261040 | &nbsp;&nbsp;90 | &nbsp;&nbsp;&nbsp;20261090 |
| 41 | 20261041 | &nbsp;&nbsp;91 | &nbsp;&nbsp;&nbsp;20261091 |
| 42 | 20261042 | &nbsp;&nbsp;92 | &nbsp;&nbsp;&nbsp;20261092 |
| 43 | 20261043 | &nbsp;&nbsp;93 | &nbsp;&nbsp;&nbsp;20261093 |
| 44 | 20261044 | &nbsp;&nbsp;94 | &nbsp;&nbsp;&nbsp;20261094 |
| 45 | 20261045 | &nbsp;&nbsp;95 | &nbsp;&nbsp;&nbsp;20261095 |
| 46 | 20261046 | &nbsp;&nbsp;96 | &nbsp;&nbsp;&nbsp;20261096 |
| 47 | 20261047 | &nbsp;&nbsp;97 | &nbsp;&nbsp;&nbsp;20261097 |
| 48 | 20261048 | &nbsp;&nbsp;98 | &nbsp;&nbsp;&nbsp;20261098 |
| 49 | 20261049 | &nbsp;&nbsp;99 | &nbsp;&nbsp;&nbsp;20261099 |
| 50 | 20261050 | &nbsp;&nbsp;100 | &nbsp;&nbsp;&nbsp;20261100 |

---

(\*) The Company has assigned a unique Contract ID to each Contract in the Data Files. The Contract IDs referred to in this Exhibit are not the Company's Contract IDs.

**Exhibit B**

**Exception List – Initial Data File**

---

| | | | | |
|:---|:---|:---|:---|:---|
| **Sample**<br> **Contract #** | **Contract ID** | **Attribute** | **Per**<br> **Initial Data File** | **Per Sources** |
| 89 | 20261089 | Original Amount Financed | $30885.73 | $30889.73 |

---