# EDGAR Filing Document

**Accession Number:** 0002030614
**File Stem:** 0001104659-26-022653
**Filing Date:** 2026-3
**Character Count:** 25675
**Document Hash:** 97297dee1a6b75bdd10b683eca5f7863
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-26-022653.hdr.sgml**: 20260303

**ACCESSION NUMBER**: 0001104659-26-022653

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

**PUBLIC DOCUMENT COUNT**: 5

**CONFORMED PERIOD OF REPORT**: 20260302

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

**FILED AS OF DATE**: 20260303

**DATE AS OF CHANGE**: 20260303

**ABS RULE**: RULE-15GA2

**REGISTERED ENTITY**: N

**ABS ASSET CLASS**: Student loans

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Viking Student Loan Capital, LLC
- **CENTRAL INDEX KEY:** 0002030614

**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:** 025-07283
- **FILM NUMBER:** 26711828

**BUSINESS ADDRESS:**
- **STREET 1:** 111 WASHINGTON AVENUE SOUTH
- **STREET 2:** SUITE 1400, ROOM E303
- **CITY:** MINNEAPOLIS
- **STATE:** MN
- **ZIP:** 55401
- **BUSINESS PHONE:** 651-221-0566

**MAIL ADDRESS:**
- **STREET 1:** 111 WASHINGTON AVENUE SOUTH
- **STREET 2:** SUITE 1400, ROOM E303
- **CITY:** MINNEAPOLIS
- **STATE:** MN
- **ZIP:** 55401
**DEPOSITOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Viking Student Loan Capital, LLC
- **CENTRAL INDEX KEY:** 0002030614

**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:** 111 WASHINGTON AVENUE SOUTH
- **STREET 2:** SUITE 1400, ROOM E303
- **CITY:** MINNEAPOLIS
- **STATE:** MN
- **ZIP:** 55401
- **BUSINESS PHONE:** 651-221-0566

**MAIL ADDRESS:**
- **STREET 1:** 111 WASHINGTON AVENUE SOUTH
- **STREET 2:** SUITE 1400, ROOM E303
- **CITY:** MINNEAPOLIS
- **STATE:** MN
- **ZIP:** 55401

**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: _____________________

  <br> Name and telephone number, including area code, of the person to <br> 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 depositor: 0002030614

**ECMC Group Student Loan Trust 2026-1**

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

Central Index Key Number of issuing entity (if applicable): **0002105510**

Central Index Key Number of underwriter (if applicable): **Not Applicable**

<u>Greg Van Guilder (651) 325-3490</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**

KPMG LLP was engaged to perform an agreed-upon procedures engagement. See attached Independent Accountants' Report on Applying Agreed-Upon Procedures, dated March 2, 2026, which was obtained by the addressees thereof, attached as Exhibit 99.1 to this Form ABS-15G.

**Exhibits**

<u>Exhibit Number</u> <u>Description</u> <br>[Exhibit 99.1](tm267760d1_ex99-1.htm) [Independent Accountants' Report on Applying Agreed-Upon Procedures, dated March 2, 2026](tm267760d1_ex99-1.htm)

**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.

Date: March 3, 2026

---

| | |
|:---|:---|
| **Viking Student Loan Capital, LLC** | **Viking Student Loan Capital, LLC** |
| (Depositor) | (Depositor) |
| By: | /s/ Greg Van Guilder |
| Name: | Greg Van Guilder |
| Title: | Chief Financial Officer and senior officer in charge of securitization |

---

## Exhibit 99.1

**Exhibit 99.1**

![](tm267760d1_ex99-1img001.jpg)

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

ECMC Group, Inc. (the "Company")<br> RBC Capital Markets, LLC<br> (together, the "Specified Parties")

Re: ECMC Group Student Loan Trust 2026-1 – Data File Procedures

We have performed the procedures described below on the specified attributes in an electronic data file entitled "ECMC 2026-1 Loan Tape 20251231 v2.xlsx" provided by the Company on February 17, 2026, containing information on 61,460 student loans (the "Student Loans") as of December 31, 2025 (the "Data File"), which we were informed are intended to be included as collateral in the offering by ECMC Group Student Loan Trust 2026-1. The Company is responsible for the specified attributes identified by the Company in the Data File.

The Specified Parties have agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose of assisting specified parties in evaluating the accuracy of the specified attributes in the Data File. This report may not be suitable for any other purpose. No other parties have agreed to or acknowledged the appropriateness of these procedures for the intended purpose or any other purpose.

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

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

· 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 Remaining Term for PHEAA Student Loans was within 1 month, and the Remaining
Term for Nelnet Student Loans was within 2 months.

· The term "Cutoff Date" means December 31, 2025.

· The term "PHEAA" means Pennsylvania Higher Education Assistance
Agency, the servicer for the Student Loans.

· The term "Nelnet" means Nelnet, Inc., the servicer for the
Student Loans.

· The term "PHEAA Servicing System" means PHEAA's Servicing
System for the Student Loans (the "PHEAA Student Loans") identified as "AES/PHEAA" in the "Servicer_Name"
field within the Data File.

![](tm267760d1_ex99-1img002.jpg)

![](tm267760d1_ex99-1img003.jpg)

· The
term "Mapping" means email correspondence provided by the Company, containing the loan status, loan type, fixed/floating type,
rate reduction, and subsidy indicator descriptions corresponding to different abbreviations of loan status, loan type, fixed/floating
type, rate reduction, and subsidy indicator description in the Data File ("Loan Status Mapping," "Loan Type Mapping,"
"Fixed/Floating Mapping," "Rate Reduction Mapping," and "Subsidy Indicator Mapping," respectively)
for the Selected Student Loans (defined below) attached hereto as Exhibit B.

· The term "SLS System" means Nelnet, Inc.'s ("Nelnet")
servicing system for Student Loans serviced by Nelnet (the "Nelnet Student Loans"), identified as "Nelnet" in
the "Servicer_Name" field within the Data File.

· The term "PHEAA Screenshots" means electronic screenshots for
the Selected Student Loans, provided by PHEAA, on behalf of the Company, containing information from PHEAA's Servicing System:

---

| | |
|:---|:---|
| TSX29 - Loan Detail Information Screen | TSX2E - Loan Financial Activity Breakdown Screen |
| TSX2A - Loan Detail Information Screen | TSX31 - Deferment/Forbearance Loan Detail Screen |
| TSX2B - Loan Detail Information Screen | TSX56 - Repayment Schedule Detail Screen |
| TSX07 - Interest Rate Change/History Screen | TSXDV - Borrower Benefit Program Override/Information Screen |
| TSX2J - Disbursement Information Screen | TXXR-01 Borrower Demographics Screen |
| TSX7T Bill to Payment Cross Reference Screen |  |

---

· The term "Nelnet Screenshots" means electronic screenshots for
the Selected Student Loans provided by the Company or provided by Nelnet, on behalf of the Company, containing information from the SLS
system:

– Inquire Loan File, Page 1 Screen – Display Borrower Groups – All Screen <br> – Inquire Group File, Page 1 Screen – Deferment/Forbearance History By Date Screen

· The term "Transaction History Document" means the information
provided by the Company, containing borrower's transaction activities for the Selected Student Loans serviced by Nelnet.

· The term "Sources" means the following information provided by
the Company:

Mapping;

– PHEAA Screenshots;

– Nelnet Screenshots; and

– Transaction History Document

We make no representation regarding the validity, enforceability, authenticity or accuracy of any information in the Sources.

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

· The
term "Provided Information" means the Cutoff Date, Sources and Instructions.

![](tm267760d1_ex99-1img003.jpg)

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 Student Loans that consist of PHEAA Student Loans and Nelnet Student Loans (the "Selected
Student Loans") from the Data File using a random sampling tool. A listing of the Selected Student Loans 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 Student Loans we were
instructed to randomly select from the Data File.

B. For each Selected Student Loan, we compared or recomputed the specified attributes in the 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 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.

---

| | |
|:---|:---|
| <u>Attribute</u> | <u>Source Documents / Instructions</u> |
| Origination Date | PHEAA Student Loans: "Guar Date" field on TSX2A Loan Detail Information Screen<br>Nelnet Student Loans: "Guaranteed" field on Inquire Loan File, Page 1 Screen.<br>|
| Loan Type | PHEAA Student Loans: "Loan Pgm" field on TSX29 Loan Detail Information Screen and Loan Type Mapping<br>Netnet Student Loans: "Loan Type" field on Inquire Loan File, Page 1 Screen.<br>|
| Interest Rate Type | PHEAA Student Loans: "Int Type" field on TSX07 Interest Rate Change/History Screen and Fixed/Floating Mapping<br>Netnet Student Loans "Var ID" field on Inquire Loan File, Page 1 Screen<br>|
| Stated Rate | PHEAA Student Loans: "Int Rte" field on TSX29 Loan Detail Information Screen, "Interest Rate" field on TSX07 Interest Rate Change/History Screen<br>Netnet Student Loans: "Int Rate" field on Inquire Loan File, Page 1 Screen.<br>|
| Current Loan Balance | PHEAA Student Loans: "Cur Prin" field on TSX29 Loan Detail Information Screen, "Prior Bal" field on TSX2E Loan Financial Activity Breakdown Screen, "Principal Balance" field on TSX56 Repayment Schedule Detail Screen<br>Netnet Student Loans: "Curr Principal" field on Inquire Loan File, Page 1 Screen, and Transaction History Document. |

---

![](tm267760d1_ex99-1img003.jpg)

---

| | |
|:---|:---|
| Remaining Term | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; PHEAA Student Loans:<br>If Loan Status is "Repayment," recompute as the number of months between the Cutoff Date and the "Anticipated Payoff Date" field in the Data File.<br>If Loan Status is "Deferment" or "Forbearance," recompute as the number of months between (i) the Cutoff Date and (ii) the day after the "End Date" field of Deferment or Forbearance on the TSX31 Deferment/Forbearance Loan Detail Screen.<br>For Selected Student Loans #52, #53, #54, and #55, PHEAA, on behalf of the Company, informed us that there was prepayment activity before the Cutoff Date and thus to recompute as the number of months between (i) the "Bill Due" field on the TSX7T Bill to Payment Cross Reference Screen and (ii) the "Anticipated Payoff Date" field in the Data File.<br>Nelnet Student Loans:<br>"Remaining" field on the Inquire Loan File, Page 1 Screen, "Conversion" field on the Inquire Loan File, Page 1 Screen, "Status" field on the Inquire Loan File, Page 1 Screen, "Day of Inquire" field on the Inquire Loan File, Page 1 Screen, and "No Payments Remaining" field on the Inquire Group File, Page 1 Screen.<br>Recompute using the Inquire Loan File, Page 1 Screen, Inquire Loan File, Page 2 Screen, Inquire Loan File, Page 3 Screen, and Deferment/Forbearance History by Date Screen as follows:<br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i. If the Loan Status was "P30" or "P60" or began with "D," "F," or "P7," and the day of the "Conversion" field on the Inquire Loan File, Page 1 Screen is before or on the date displayed at the top right corner of the Inquire Loan File, Page 1 Screen, add one (1) month to the "Remaining" field on the Inquire Loan File, Page 1 Screen.<br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ii. If the day of the "Conversion" field on the Inquire Loan File, Page 1 Screen was one (1) day after the date displayed at the top right corner of the Inquire Loan File, Page 1 Screen, add one (1) month to (i).<br>For six (6) Selected Student Loans (#2, #27, #28, #63, #67, and #84), which are in an income-based repayment plan (as indicated by "F" or "P" in the "Payment Schedule" field on the Inquire Group File, Page 2 Screen with a negative "Remaining" field on the Inquire Loan File, Page 1 Screen), recompute the absolute value of (ii).<br>|

---

![](tm267760d1_ex99-1img003.jpg)

---

| | |
|:---|:---|
| First Disbursement Date | PHEAA Student Loans: "1st Disb Date" field on TSX29 Loan Detail Information Screen<br>Nelnet Student Loans: "1st Disb Date" field on Inquire Loan File, Page 1 Screen.<br>|
| Loan Status | PHEAA Student Loans: "Status" field on TSX29 Loan Detail Information Screen and Loan Status Mapping, "Defer/Forb Typ" field on TSX31 Deferment/Forbearance Loan Detail Screen and Loan Status Mapping<br>Nelnet Student Loans: "Status" field on Inquire Loan File, Page 1 Screen, Transaction History Document.<br>|
| Initial Repayment Start Date | PHEAA Student Loans: "Repayment Start" field on TSX29 Loan Detail Information Screen<br>Nelnet Student Loans: "Grad/Sep Date" field, "Conversion" field on Inquire Loan File, Page 1 Screen.<br>|
| Guarantor | PHEAA Student Loans: "Guar" field on TSX2A Loan Detail Information Screen<br>Nelnet Student Loans: "Guar Agency" field on Inquire Loan File, Page 1 Screen.<br>|
| State | PHEAA Student Loans: "ST" field on TXXR-01 Borrower Demographics Screen<br>Nelnet Student Loans: "Addr" field on Display Borrower Groups – All Screen.<br>|
| Subsidy Indicator | PHEAA Student Loans: "Subsidy Code" field on TSX29 Loan Detail Information Screen and Subsidy Indicator Mapping<br>Nelnet Student Loans: "Gov Sub Sts" field or "Loan Type" field on Inquire Loan File, Page 1 Screen<br>|
| Account Number | PHEAA Student Loans: Borrower SSN" field on TSX29 Loan Detail Information Screen<br>Nelnet Student Loans: "SSN BORROWER" field on Inquire Loan File, Page 1 Screen.<br>|
| Loan ID | PHEAA Student Loans: "Loan Seq" field on TSX29 Loan Detail Information Screen<br>Nelnet Student Loans: "LOAN NUMBER" field on Inquire Loan File, Page 1 Screen. |

---

![](tm267760d1_ex99-1img003.jpg)

---

| | |
|:---|:---|
| Rate Reduction | PHEAA Student Loans: "BBP Pgm" field on TSX2A Loan Detail Information Screen and Rate Reduction Mapping. Consider Rate Reduction to be "0.00%" if "Disqual Date" field on TSXDV Borrower Benefit Program Override/Information Screen was before the Cutoff Date.<br>Nelnet Student Loans field between "INT RATE" field and "IR Var" field on Inquire Loan File, Page 1 Screen<br>|
| Original Balance | PHEAA Student Loans: Recompute as the difference between "Beg Bal" field on TSX29 Loan Detail Information Screen and cancelled disbursements amount in the "Amount" field on TSX2J Disbursement Information Screen, if any.<br>Nelnet Student Loans: "LOANED AMT" field on Inquire Loan File, Page 1 Screen.<br>|
| Delinquent Days | PHEAA Student Loans: "# Days Delq" on TSX2B Loan Detail Information Screen. If Loan Status in the Data File is Deferment or Forbearance, deem the Delinquent Days to be zero (0);<br>Otherwise, recompute as the difference between (i) the "# Days Delq" field on TSX2B Loan Detail Information Screen and (ii) the number of days between the date of the screenshot indicated on the top left corner of the TSX29 Loan Detail information Screen and Cutoff Date.<br>Nelnet Student Loans: "TEXT" field in the Transaction History Document. Use the closest date to the Cutoff Date, and use the number following a letter. Recompute each by adding 1 to the total. |

---

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. We conducted our engagement in accordance with attestation standards established by the American Institute of Certified Public Accountants, which involves us performing the specific procedures agreed to and acknowledged above and reporting on findings based on performing those procedures. We were not engaged to, and did not, conduct an examination or review, the objective of which would be the expression of an opinion or conclusion, respectively, on the specified attributes in the Data File. Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported.

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

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

![](tm267760d1_ex99-1img003.jpg)

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

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

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

---

| | |
|:---|:---|
|  | /s/ KPMG LLP |
| Irvine, California<br> March 2, 2026 |  |

---

**Exhibit A**

**The Selected Student Loans**

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| **Selected <br> Student<br> Loan <br> Number** | **Student <br> Loan ID** | **Selected <br> Student<br> Loan <br> Number** | **Student<br> Loan ID** | **Selected <br> Student<br> Loan <br> Number** | **Student<br> Loan ID** | **Selected <br> Student<br> Loan <br> Number** | **Student <br> Loan ID** |
| 1 | 20262001 | 26 | 20262026 | 51 | 20262051 | 76 | 20262076 |
| 2 | 20262002 | 27 | 20262027 | 52\* | 20262052 | 77 | 20262077 |
| 3 | 20262003 | 28 | 20262028 | 53\* | 20262053 | 78 | 20262078 |
| 4 | 20262004 | 29 | 20262029 | 54\* | 20262054 | 79 | 20262079 |
| 5 | 20262005 | 30 | 20262030 | 55\* | 20262055 | 80 | 20262080 |
| 6 | 20262006 | 31 | 20262031 | 56 | 20262056 | 81 | 20262081 |
| 7 | 20262007 | 32 | 20262032 | 57 | 20262057 | 82 | 20262082 |
| 8 | 20262008 | 33 | 20262033 | 58 | 20262058 | 83 | 20262083 |
| 9 | 20262009 | 34 | 20262034 | 59 | 20262059 | 84 | 20262084 |
| 10 | 20262010 | 35 | 20262035 | 60 | 20262060 | 85 | 20262085 |
| 11 | 20262011 | 36 | 20262036 | 61 | 20262061 | 86 | 20262086 |
| 12 | 20262012 | 37 | 20262037 | 62 | 20262062 | 87 | 20262087 |
| 13 | 20262013 | 38 | 20262038 | 63 | 20262063 | 88 | 20262088 |
| 14 | 20262014 | 39 | 20262039 | 64 | 20262064 | 89 | 20262089 |
| 15 | 20262015 | 40 | 20262040 | 65 | 20262065 | 90 | 20262090 |
| 16 | 20262016 | 41 | 20262041 | 66 | 20262066 | 91 | 20262091 |
| 17 | 20262017 | 42 | 20262042 | 67 | 20262067 | 92 | 20262092 |
| 18 | 20262018 | 43 | 20262043 | 68 | 20262068 | 93 | 20262093 |
| 19 | 20262019 | 44 | 20262044 | 69 | 20262069 | 94 | 20262094 |
| 20 | 20262020 | 45 | 20262045 | 70 | 20262070 | 95 | 20262095 |
| 21 | 20262021 | 46 | 20262046 | 71 | 20262071 | 96 | 20262096 |
| 22 | 20262022 | 47 | 20262047 | 72 | 20262072 | 97 | 20262097 |
| 23 | 20262023 | 48 | 20262048 | 73 | 20262073 | 98 | 20262098 |
| 24 | 20262024 | 49 | 20262049 | 74 | 20262074 | 99 | 20262099 |
| 25 | 20262026 | 50 | 20262050 | 75 | 20262075 | 100 | 20262100 |

---

Note: The Company has assigned a unique ID number to each Selected Student Loan in the Data File. The Student Loan IDs referred to in this Exhibit are not the Company's Student Loan ID numbers. <br>

Selected Student Loan Number 52 through 55 are PHEAA Student Loans.

**Exhibit B**

**<u>Mapping</u>**

**Loan Status**

---

| | |
|:---|:---|
| **Per Sources** | **Per Data File** |
| D | DEFERMENT |
| F | FOREBEARANCE |
| Delinquent | REPAYMENT |

---

**Loan Type**

---

| | |
|:---|:---|
| &nbsp;&nbsp;**Per Sources** | &nbsp;&nbsp;**Per Data File** |
| &nbsp;&nbsp;UNSTFD | &nbsp;&nbsp;SU |
| &nbsp;&nbsp;STFFRD | &nbsp;&nbsp;SF |
| &nbsp;&nbsp;PARNT PLUS | &nbsp;&nbsp;PL |
| &nbsp;&nbsp;CNSLDN | &nbsp;&nbsp;CL |
| &nbsp;&nbsp;SUBCNS | &nbsp;&nbsp;CL |
| &nbsp;&nbsp;SUBSPC | &nbsp;&nbsp;CL |
| &nbsp;&nbsp;UNCNS | &nbsp;&nbsp;CL |
| &nbsp;&nbsp;UNSPC | &nbsp;&nbsp;CL |

---

**Fixed/Floating**

---

| | |
|:---|:---|
| &nbsp;&nbsp;**Per Sources** | &nbsp;&nbsp;**Per Data File** |
| &nbsp;&nbsp;C1 | &nbsp;&nbsp;Floating |
| &nbsp;&nbsp;C2 | &nbsp;&nbsp;Floating |
| &nbsp;&nbsp;F1 | &nbsp;&nbsp;Fixed |
| &nbsp;&nbsp;SV | &nbsp;&nbsp;Floating |

---

**Rate Reduction**

---

| | |
|:---|:---|
| &nbsp;&nbsp;**Per Sources** | &nbsp;&nbsp;**Per Data File** |
| &nbsp;&nbsp;EF0 0% | &nbsp;&nbsp;0 |
| &nbsp;&nbsp;ST1 | &nbsp;&nbsp;1% IRR AFTER 36 |
| &nbsp;&nbsp;0 | &nbsp;&nbsp;0 |
| &nbsp;&nbsp;STT | &nbsp;&nbsp;0.5% IRR |

---

**Subsidy Indicator**

---

| | |
|:---|:---|
| &nbsp;&nbsp;**Per Sources** | &nbsp;&nbsp;**Per Data File** |
| &nbsp;&nbsp;NON SUB | &nbsp;&nbsp;N |
| &nbsp;&nbsp;SUBSIDIZED | &nbsp;&nbsp;Y |

---

**Exhibit C**

**Exception List**

---

| | | | | |
|:---|:---|:---|:---|:---|
| &nbsp;&nbsp;**Selected Student<br> Loan Number** | &nbsp;&nbsp;**Student <br> Loan ID<br> Number** | &nbsp;&nbsp;**Attribute** | &nbsp;&nbsp;**Per Data File** | &nbsp;&nbsp;**Per Sources** |
| &nbsp;&nbsp;24 | &nbsp;&nbsp;20262024 | &nbsp;&nbsp;Remaining Term | &nbsp;&nbsp;128 | &nbsp;&nbsp;131 |

---