# EDGAR Filing Document

**Accession Number:** 0002096965
**File Stem:** 0001140361-26-000281
**Filing Date:** 2026-1
**Character Count:** 21474
**Document Hash:** c8795e6c941ef25107e240f01a2d30a8
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001140361-26-000281.hdr.sgml**: 20260105

**ACCESSION NUMBER**: 0001140361-26-000281

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

**PUBLIC DOCUMENT COUNT**: 3

**CONFORMED PERIOD OF REPORT**: 20260105

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

**FILED AS OF DATE**: 20260105

**DATE AS OF CHANGE**: 20260105

**ABS RULE**: RULE-15GA2

**REGISTERED ENTITY**: N

**ABS ASSET CLASS**: Auto leases

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Mercedes-Benz Auto Lease Trust 2026-A
- **CENTRAL INDEX KEY:** 0002096965
- **STANDARD INDUSTRIAL CLASSIFICATION:** ASSET-BACKED SECURITIES [6189]
- **ORGANIZATION NAME:** Office of Structured Finance
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 025-08173
- **FILM NUMBER:** 26505123

**BUSINESS ADDRESS:**
- **STREET 1:** 35555 W. TWELVE MILE RD.
- **STREET 2:** SUITE 100
- **CITY:** FARMINGTON HILLS
- **STATE:** MI
- **ZIP:** 48331
- **BUSINESS PHONE:** 248-991-6700

**MAIL ADDRESS:**
- **STREET 1:** 35555 W. TWELVE MILE RD.
- **STREET 2:** SUITE 100
- **CITY:** FARMINGTON HILLS
- **STATE:** MI
- **ZIP:** 48331
**DEPOSITOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Mercedes-Benz Trust Leasing LLC
- **CENTRAL INDEX KEY:** 0001537805
- **STANDARD INDUSTRIAL CLASSIFICATION:** ASSET-BACKED SECURITIES [6189]
- **ORGANIZATION NAME:** Office of Structured Finance
- **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:** 35555 W. TWELVE MILE RD.
- **STREET 2:** SUITE 100
- **CITY:** FARMINGTON HILLS
- **STATE:** MI
- **ZIP:** 48331
- **BUSINESS PHONE:** 248-991-6700

**MAIL ADDRESS:**
- **STREET 1:** 35555 W. TWELVE MILE RD.
- **STREET 2:** SUITE 100
- **CITY:** FARMINGTON HILLS
- **STATE:** MI
- **ZIP:** 48331

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** DAIMLER TRUST LEASING LLC
- **DATE OF NAME CHANGE:** 20111220

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### 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:

<br> ☐ Rule 15Ga-1 under the Exchange Act (17 CFR 240.15Ga-1) for the reporting period

<u><br> </u> to <u><br> </u>

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| |
|:---|
| Date of Report (Date of earliest event reported) |
| Commission File Number of securitizer:  |
| Central Index Key Number of securitizer:  |

---

<u><br> </u> <br> 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 depositor:<br> <u> 0001537805 </u>

<u>Mercedes-Benz Auto Lease Trust 2026-A</u> <br> (Exact name of issuing entity as specified in its charter)

Central Index Key Number of issuing entity (if applicable): <u> 0002096965 </u> <br> Central Index Key Number of underwriter (if applicable):  

<u>Steven C. Poling, Esq., Mercedes-Benz Trust Leasing LLC, (248) 991-6632</u> <br> Name and telephone number, including area code, of the person to contact in connection with this filing

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

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

The disclosures required by Rule 15Ga-2 (17 CFR 240.15Ga-2) are attached as Exhibit 99.1 to this Form ABS-15G.

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#### 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.

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| | | |
|:---|:---|:---|
|  | Mercedes-Benz Trust Leasing LLC | Mercedes-Benz Trust Leasing LLC |
|  | (Depositor) | (Depositor) |
|  | By: | /s/ Christian Rottenkolber |
|  | Name: | Christian Rottenkolber |
|  | Title: | President |
| Date: January 5, 2026 |  |  |

---

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#### EXHIBIT INDEX

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| | |
|:---|:---|
| **[Exhibit 99.1](ef20062324_ex99-1.htm)** | Independent Accountants' Report on Applying Agreed-Upon Procedures. |

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## Exhibit 99.1

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**Exhibit 99.1**

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| | |
|:---|:---|
| ![](image00001.jpg) |  |
|  | KPMG LLP<br>Suite 700<br>20 Pacifica<br>Irvine, CA 92618-3391<br>|

---

#### Independent Accountants' Agreed-Upon Procedures Report
Mercedes-Benz Financial Services USA LLC (the "Company")

BofA Securities, Inc.

J.P. Morgan Securities LLC

Mizuho Securities USA LLC

(together, the "Specified Parties")

Re: Mercedes-Benz Auto Lease Trust 2026-A – Data File Procedures

We have performed the procedures described below on the specified attributes in an electronic data file entitled "MBALT 2026-A_Data Tape_KPMG View_Preliminary Pool.xls" provided by the Company on November 10, 2025 (the "Data File"), containing information on 34,697 motor vehicle leases secured by Mercedes-Benz automobiles (the "Leases") as of October 31, 2025, which we were informed are intended to be included as collateral in the offering by Mercedes-Benz Auto Lease Trust 2026-A. The Company is responsible for the specified attributes identified by the Company in the Data File.

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

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

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

&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 that dollar amounts and percentages were within $1.00 and 0.01%, respectively.

&nbsp;&nbsp;&nbsp;&nbsp;• The term "Cutoff Date" means October 31, 2025.

&nbsp;&nbsp;&nbsp;&nbsp;• The term "Lease Contract" means the original, photocopy, or facsimile of the legal document or documents, provided to us by the Company, that includes Lease information. We make no representation regarding the execution of the Lease
 Contract by the lessee.

&nbsp;&nbsp;&nbsp;&nbsp;• The term "Modification Letter" means the document, provided to us by the Company, containing the updated terms of the Lease Contract, as applicable.

KPMG LLP, a Delaware limited liability partnership, and its subsidiaries are part of

the KPMG global organization of independent member firms affiliated with KPMG

International Limited, a private English company limited by guarantee.

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![](image00001.jpg)<br>

&nbsp;&nbsp;&nbsp;&nbsp;• The term "ALFA" means the Company's operating lease portfolio management system used to track and account for its operating Leases.

&nbsp;&nbsp;&nbsp;&nbsp;• The term "DataNovata ACE" means the Company's system used to track credit scores for credit applications submitted before September 16, 2024.

&nbsp;&nbsp;&nbsp;&nbsp;• The term "NFA" means the Company's system used to track credit scores for credit applications submitted on or after September 16, 2024.

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

&nbsp;&nbsp;&nbsp;&nbsp;• The term "Lease File" means any file containing some or all of the following documents provided by the Company: Lease Contract, Modification Letter, and information obtained in the form of screen shots from ALFA, DataNovata ACE, and
 NFA.

&nbsp;&nbsp;&nbsp;&nbsp;• The term "Provided Information" means the Instructions and Lease File.

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

&nbsp;&nbsp;&nbsp;&nbsp;A. We randomly selected a sample of 100 Leases from the Data File (the "Sample Leases"). A listing of the Sample Leases 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 Leases that we were instructed to randomly select from the Data File.

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

---

| | |
|:---|:---|
|  **<u>Attributes</u>** | <u>**Lease File / Instructions**</u> |
| Adjusted Capitalized Cost | Lease Contract, Modification Letter |
| Original Start Date | Lease Contract |
| Maturity Date | Lease Contract, Modification Letter, and Instructions |
| New/Used | Lease Contract and Instructions |
| Original Term | Lease Contract |
| Current Remaining Term (Recomputed Current Remaining Term) | ALFA and Instructions |
| Contract Residual | Lease Contract |
| State of Origination | ALFA and Instructions |
| Base Rent Payment | Lease Contract, Modification Letter |
| Vehicle Model Class | Lease Contract, ALFA, and Instructions |
| Vehicle Model Year | Lease Contract |
| FICO Score | DataNovata ACE, NFA, and Instructions |
| Subvented Status | ALFA and Instructions |
| Co-Lessee Present Indicator | DataNovata ACE, NFA |
| Current Delinquency Status | ALFA and Instructions |

---

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![](image00001.jpg)<br>

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

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

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

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

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

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

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> January 2, 2026

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#### Exhibit A

#### The Sample Leases

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| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **Sample** <br> **Lease**<br> **<u>Number</u>** | <br> **Lease**<br> **<u>Number (\*)</u>** | **Sample** <br> **Lease** <br> **<u>Number</u>** | <br> **Lease**<br> **<u>Number (\*)</u>** | **Sample** <br> **Lease** <br> **<u>Number</u>** | <br> **Lease**<br> **<u>Number (\*)</u>** |
| 1 | 18 | 35 | 13743 | 69 | 24669 |
| 2 | 203 | 36 | 13920 | 70 | 24994 |
| 3 | 315 | 37 | 14171 | 71 | 25007 |
| 4 | 372 | 38 | 14259 | 72 | 25010 |
| 5 | 909 | 39 | 14978 | 73 | 25117 |
| 6 | 1044 | 40 | 15506 | 74 | 25536 |
| 7 | 1875 | 41 | 15776 | 75 | 25601 |
| 8 | 2186 | 42 | 15903 | 76 | 25736 |
| 9 | 2382 | 43 | 15979 | 77 | 26398 |
| 10 | 2590 | 44 | 16071 | 78 | 26445 |
| 11 | 3009 | 45 | 16146 | 79 | 26736 |
| 12 | 3236 | 46 | 16637 | 80 | 27277 |
| 13 | 4389 | 47 | 17060 | 81 | 27343 |
| 14 | 4576 | 48 | 17256 | 82 | 27447 |
| 15 | 5515 | 49 | 17353 | 83 | 28299 |
| 16 | 5699 | 50 | 17585 | 84 | 28453 |
| 17 | 6590 | 51 | 18010 | 85 | 28769 |
| 18 | 7552 | 52 | 18391 | 86 | 28812 |
| 19 | 7787 | 53 | 18813 | 87 | 29578 |
| 20 | 7887 | 54 | 19116 | 88 | 29642 |
| 21 | 8507 | 55 | 20035 | 89 | 30028 |
| 22 | 8656 | 56 | 20131 | 90 | 30765 |
| 23 | 9075 | 57 | 20928 | 91 | 30813 |
| 24 | 9537 | 58 | 21080 | 92 | 31018 |
| 25 | 10541 | 59 | 21402 | 93 | 31131 |
| 26 | 10917 | 60 | 21797 | 94 | 32688 |
| 27 | 11512 | 61 | 22416 | 95 | 33053 |
| 28 | 11529 | 62 | 22583 | 96 | 33090 |
| 29 | 11585 | 63 | 22976 | 97 | 33295 |
| 30 | 12817 | 64 | 23083 | 98 | 33368 |
| 31 | 13185 | 65 | 23243 | 99 | 34202 |
| 32 | 13189 | 66 | 23741 | 100 | 34602 |
| 33 | 13554 | 67 | 23972 |  |  |
| 34 | 13741 | 68 | 24218 |  |  |

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(\*) The Company has assigned a unique Customer Account Number to each Lease in the Data File. The Lease Numbers referred to in this Exhibit are not the Customer Account Numbers.

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#### Exhibit B

#### Instructions

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| | |
|:---|:---|
| **Attribute** | **Instructions** |
| Maturity Date | If the Maturity Date stated in the Data File did not agree to the Maturity Date listed in the respective Lease Contract or Modification Letter, consider the Sample Lease to be in agreement if the following criteria were met:<br>i)&nbsp;&nbsp;&nbsp;&nbsp; the day of the month for Maturity Date in the Data File was the same as the day of the month for Original Start Date in the Data File, and<br>ii)&nbsp;&nbsp;&nbsp;&nbsp; the difference between Maturity Date in the Data File and Maturity Date in the Lease Contract was within two (2) days. |
| New/Used | Consider "Pre-owned" stated on the Lease Contract to be "Used." |
| Current Remaining Term <br> (Recomputed Current <br> Remaining Term) | Recompute the Current Remaining Term (the "Recomputed Current Remaining Term") as follows:<br>i.&nbsp;&nbsp;&nbsp;&nbsp; Divide the Total Remaining Rental Amount per the "Financial Summary" screen in ALFA by the Next Installment Invoice Net Amount per the "Financial Summary" screen in ALFA. We were informed by the Company that the "Financial Summary" screen reflects the Sample Lease information as of the date after the Cutoff Date. We were informed by the Company that the result of this calculation represents the number of payments not yet due, while the Current Remaining Term represents the number of payments not yet invoiced. We were further informed by the Company that the number of payments not yet due would exceed the number of payments not yet invoiced by one month, if a payment was recently invoiced but was not yet due.<br>ii. If the "Receivables" screen in ALFA indicated that the most recently invoiced payment was not yet due, subtract one (1) from the number of payments calculated in step (i) above to obtain the Current Remaining Term.<br>iii. If the Paid-Through Date was on the 1<sup>st</sup> of each month, add one (1) to the number of payments calculated in the steps (i) or (ii) above, as applicable, to obtain the Current Remaining Term.<br>If the Sample Lease was subject to lease payment deferral (identified by a numerical value in the "O_DeferralNumber" field or a date in the "O_DeferNewRentDate" field of the Data File), subtract the number of lease payment deferrals listed on the "Customer Payments" screen in ALFA from the number of payments calculated in steps (i), (ii), or (iii) above, as applicable, to obtain the Recomputed Current Remaining Term. |
| State of Origination | Consider the state shown in the "Garaging Address" line on the "Location History" screen in ALFA to be the State of Origination. If there were multiple "Garaging Address" lines on the "Location History" screen in ALFA, consider the state with the most recent date to be the State of Origination. |

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| | |
|:---|:---|
| **Attribute** | **Instructions** |
| Vehicle Model Class | If the Vehicle Model Class stated in the Data File did not agree to the Vehicle Model Class listed in the Lease Contract, compare to the Vehicle Model Class stated in the "Description" line on the "Asset Details" screen in ALFA or the "Model" line on the "Asset" screen in ALFA. |
| FICO Score | If the FICO Score stated in the Data File did not agree to the FICO Score listed on the "Decision Summary" screen in DataNovata ACE, compare the FICO Score to the Co-Borrower's FICO Score on the "Cobuyer" screen in DataNovata ACE. |
| Subvented Status | Consider the "RateSubsidyIndicator" and "ResidualSubsidyIndicator" fields in the Data File, as follows:<br>• "Y" in the "RateSubsidyIndicator" field represents that the Sample Lease has a Rate Subsidy;<br>•&nbsp;&nbsp;&nbsp;&nbsp; "N" in the "RateSubsidyIndicator" field represents that the Sample Lease does not have a Rate Subsidy;<br>•&nbsp;&nbsp;&nbsp;&nbsp; "Y" in the "ResidualSubsidyIndicator" field represents that the Sample Lease has a Residual Subsidy; and,<br>•&nbsp;&nbsp;&nbsp;&nbsp; "N" in the "ResidualSubsidyIndicator" field represents that the Sample Lease does not have a Residual Subsidy.<br>Consider a Sample Lease to have a Rate Subsidy if we identified a "Manufact. Subsidy" line item on the "Other Payments" screen in ALFA. Consider a Sample Lease to have a Residual Subsidy if we identified a "RVE Percentage" in the "Subsidy" line on the "Miscellaneous" screen in ALFA. |
| Current Delinquency <br> Status | If the Current Delinquency Status stated in the Data File was blank, consider the information to be in agreement if the Current Delinquency Counters listed on the "Delinquency Summary" screen in ALFA were 0. Otherwise, recompute the Current Delinquency Status as the number of days from the last payment due date before the Cutoff Date listed on the "Invoices & Receipts" screen in ALFA to the Cutoff Date. |

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#### Exhibit C

#### Exceptions List

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| | | | | |
|:---|:---|:---|:---|:---|
| **Sample**<br> **Lease**<br> **<u>Number</u>** | <br> **Lease**<br> **<u>Number</u>** | <br> **<u>Attribute</u>** | <br> **<u>Per Data File</u>** | <br> **<u>Per Lease File</u>** |
| 47 | 17060 | Original Start Date | 4/30/2025 | 4/26/2025 |
| 47 | 17060 | Original Maturity Date | 4/30/2029 | 4/26/2029 |

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