# EDGAR Filing Document

**Accession Number:** 0002104134
**File Stem:** 0001104659-26-014223
**Filing Date:** 2026-2
**Character Count:** 16501
**Document Hash:** 130359264af4db39b05db28f7a6cb480
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-26-014223.hdr.sgml**: 20260212

**ACCESSION NUMBER**: 0001104659-26-014223

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 5

**CONFORMED PERIOD OF REPORT**: 20260210

**ITEM INFORMATION**: Other Events

**ITEM INFORMATION**: Financial Statements and Exhibits

**FILED AS OF DATE**: 20260212

**DATE AS OF CHANGE**: 20260212

**ABS ASSET CLASS**: Auto loans

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** HYUNDAI ABS FUNDING LLC
- **CENTRAL INDEX KEY:** 0001260125
- **STANDARD INDUSTRIAL CLASSIFICATION:** ASSET-BACKED SECURITIES [6189]
- **ORGANIZATION NAME:** Office of Structured Finance
- **EIN:** 330978455
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 333-108087
- **FILM NUMBER:** 26625911

**BUSINESS ADDRESS:**
- **STREET 1:** 3161 MICHELSON DRIVE
- **STREET 2:** SUITE 1900
- **CITY:** IRVINE
- **STATE:** CA
- **ZIP:** 92612
- **BUSINESS PHONE:** 949-732-2697

**MAIL ADDRESS:**
- **STREET 1:** 3161 MICHELSON DRIVE
- **STREET 2:** SUITE 1900
- **CITY:** IRVINE
- **STATE:** CA
- **ZIP:** 92612

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** HYUNDAI ABS FUNDING CORP
- **DATE OF NAME CHANGE:** 20030815
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Hyundai Auto Receivables Trust 2026-A
- **CENTRAL INDEX KEY:** 0002104134
- **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:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 333-284087-04
- **FILM NUMBER:** 26625912

**BUSINESS ADDRESS:**
- **STREET 1:** 3161 MICHELSON DRIVE
- **STREET 2:** SUITE 1900
- **CITY:** IRVINE
- **STATE:** CA
- **ZIP:** 92612
- **BUSINESS PHONE:** 949-732-2697

**MAIL ADDRESS:**
- **STREET 1:** 3161 MICHELSON DRIVE
- **STREET 2:** SUITE 1900
- **CITY:** IRVINE
- **STATE:** CA
- **ZIP:** 92612

**UNITED STATES<br> SECURITIES AND EXCHANGE COMMISSION**

**WASHINGTON, D.C. 20549**

**FORM 8-K**

**CURRENT REPORT Pursuant to<br> Section 13 or 15(d) of the<br> Securities Exchange Act of 1934**

Date of Report (Date of earliest event reported): February 10, 2026

**Hyundai Auto Receivables Trust 2026-A**

**(Issuing Entity)**

***Central Index Key Number: 0002104134***

**Hyundai ABS Funding, LLC**

**(Depositor)**

***Central Index Key Number: 0001260125***

**Hyundai Capital America**<br> **(Sponsor)**

***Central Index Key Number: 0001541028***

(Exact name of Issuing Entity, Depositor/Registrant and Sponsor as specified in their respective charters)

---

| | | |
|:---|:---|:---|
| Delaware | 333-284087<br> 333-284087-04 | 33-0978453 |
| (State or Other Jurisdiction of<br> Incorporation) | (Commission File Number for<br> Registrant and Issuing Entity, <br> respectively) | (Registrant's IRS <br> Employer <br> Identification No.) |
| 3161 MICHELSON DRIVE, SUITE 1900<br> IRVINE, CALIFORNIA | 3161 MICHELSON DRIVE, SUITE 1900<br> IRVINE, CALIFORNIA | 92612 |
| (Address of principal executive offices) | (Address of principal executive offices) | (Zip Code) |
| Registrant's telephone number, including area code: (949) 732-2697 | Registrant's telephone number, including area code: (949) 732-2697 | Registrant's telephone number, including area code: (949) 732-2697 |
| Not Applicable | Not Applicable | Not Applicable |
| (Former Name or Former Address, if Changed Since Last Report) | (Former Name or Former Address, if Changed Since Last Report) | (Former Name or Former Address, if Changed Since Last Report) |

---

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

◻ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

◻ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

◻ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2 (b))

◻ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4 (c))

Securities registered pursuant to Section 12(b) of the Securities Exchange Act of 1934:

---

| | | |
|:---|:---|:---|
| **Title of each class** | **Trading<br> Symbol(s)** | **Name of each exchange<br> on which registered** |
| **N/A** | **N/A** | **N/A** |

---

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company ◻

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ◻

**ITEM 8.01. OTHER EVENTS.**

The Registrant is filing the exhibits listed in Item 9.01(d) below in connection with the issuance of the Notes by Hyundai Auto Receivables Trust 2026-A, which are described in the Prospectus dated February 10, 2026.

ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS

(a) Not applicable.

(b) Not applicable.

(c) Not applicable.

(d) Exhibits

The exhibits number corresponds with Item 601(a) of Regulation S-K.

---

| | |
|:---|:---|
| Exhibit No. | Description |
| [5.1](tm265967d1_ex5-1.htm) | [Opinion of Mayer Brown LLP, dated as of February 12, 2026, as to legality](tm265967d1_ex5-1.htm) |
| [8.1](tm265967d1_ex8-1.htm) | [Opinion of Mayer Brown LLP, dated as of February 12, 2026, as to certain tax matters](tm265967d1_ex8-1.htm) |

---

**SIGNATURES**

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on behalf of the undersigned thereunto duly authorized.

Date: February 12, 2026

---

| | |
|:---|:---|
| **HYUNDAI ABS FUNDING, LLC** | **HYUNDAI ABS FUNDING, LLC** |
| By: | /s/ Charley Yoon |
| Name: | Charley Yoon |
| Title: | President and Secretary |

---

## Exhibit 5.1

**Exhibit 5.1**

---

| | |
|:---|:---|
| ![](tm265967d1_ex5-1img001.jpg) | Mayer Brown LLP<br> 71 South Wacker Drive<br> Chicago, IL 60606<br> United States of America<br>T: +1 312 782 0600<br> F: +1 312 701 7711<br> mayerbrown.com |

---

---

| | |
|:---|:---|
| February 12, 2026 | February 12, 2026 |
| Hyundai ABS Funding, LLC<br> 3161 Michelson Drive, Suite 1900<br> Irvine, California 92612 | Hyundai ABS Funding, LLC<br> 3161 Michelson Drive, Suite 1900<br> Irvine, California 92612 |
| **Re:** | **Hyundai ABS Funding, LLC<br> Registration Statement on Form SF-3<br> Registration No. 333-284087** |

---

Ladies and Gentlemen:

We have acted as special counsel to Hyundai ABS Funding, LLC (the "<u>Company</u>"), a Delaware limited liability company, in connection with the above-captioned registration statement (such registration statement, together with the exhibits and any amendments thereto, the "<u>Registration Statement</u>") filed by the Company with the Securities and Exchange Commission (the "<u>Commission</u>") under the Securities Act of 1933, as amended (the "<u>Act</u>"), and the offering of the Class A-1 Auto Loan Asset Backed Notes, the Class A-2-A Auto Loan Asset Backed Notes, the Class A-2-B Auto Loan Asset Backed Notes, the Class A-3 Auto Loan Asset Backed Notes, the Class A-4 Auto Loan Asset Backed Notes, the Class B Auto Loan Asset Backed Notes and the Class C Auto Loan Asset Backed Notes (the "<u>Notes</u>") described in the final prospectus dated February 10, 2026 (the "<u>Prospectus</u>"), which has been filed with the Securities and Exchange Commission pursuant to Rule 424(b)(5) under the Securities Act of 1933, as amended (the "<u>Act</u>"). As described in the Prospectus, the Notes will be issued by Hyundai Auto Receivables Trust 2026-A (the "<u>Trust</u>"), which was formed by the Company pursuant to a trust agreement between the Company and U.S. Bank Trust National Association, as owner trustee. The Notes will be issued pursuant to an indenture (the "<u>Indenture</u>") between the Trust and Citibank, N.A., as indenture trustee (the "<u>Indenture Trustee</u>"). Capitalized terms used herein without definition have the respective meanings assigned to such terms in the Prospectus.

In that regard, we generally are familiar with the proceedings taken or required to be taken in connection with the proposed authorization, issuance and sale of the Notes and have examined and relied upon copies of such statutes, documents, corporate records and other instruments as we have deemed necessary or appropriate for the purposes of this opinion, including the Prospectus and current drafts of the Indenture (including the form of the Notes included as an exhibit thereto), the Amended and Restated Trust Agreement (including the form of Certificate included as an exhibit thereto), the Receivables Purchase Agreement, the Sale and Servicing Agreement, the Asset Representations Review Agreement and the Owner Trust Administration Agreement (collectively, the "<u>Operative Documents</u>").

Mayer Brown is a global services provider comprising an association of legal practices that are separate entities including<br> Mayer Brown LLP (Illinois, USA), Mayer Brown International LLP (England & Wales), Mayer Brown Hong Kong LLP (a Hong Kong limited liability <br> partnership) and Tauil & Chequer Advogados (a Brazilian law partnership).

Mayer Brown llp <br> Hyundai ABS Funding, LLC <br> Page 2

Based on and subject to the foregoing, we are of the opinion that, with respect to the Notes, when (a) the Indenture has been duly qualified under the Trust Indenture Act of 1939, as amended, (b) the Notes have been duly executed and issued by the Trust and authenticated by the Indenture Trustee and sold by the Company or by the Trust, at the direction of the Company, as applicable, and (c) payment of the agreed consideration for the Notes shall have been received by the Trust, all in accordance with the terms and conditions of the related Operative Documents and a definitive purchase, underwriting or similar agreement with respect to the Notes and in the manner described in the Prospectus, the Notes will have been duly authorized by all necessary action of the Trust and will be legally issued and binding obligations of the Trust and entitled to the benefits afforded by the Indenture, except as may be limited by bankruptcy, insolvency, reorganization, arrangement, moratorium or other laws relating to or affecting creditors' rights generally (including, without limitation, fraudulent conveyance laws), and by general principles of equity, regardless of whether such matters are considered in a proceeding in equity or at law.

Our opinions expressed herein are limited to the federal laws of the United States and the laws of the State of New York and the State of Delaware. We hereby consent to the filing of this opinion with the Commission as Exhibit 5.1 to a Form 8-K filed in connection with the Prospectus and to the use of our name therein without admitting we are "experts" within the meaning of the Act, or the rules and regulations of the Commission issued thereunder, with respect to any part of the Registration Statement or the Prospectus.

---

| |
|:---|
| Very truly yours, |
| /s/ Mayer Brown LLP |
| MAYER BROWN LLP |

---

## Exhibit 8.1

**Exhibit 8.1**

---

| | |
|:---|:---|
| ![](tm265967d1_ex8-1img002.jpg) | Mayer Brown LLP<br> 71 South Wacker Drive<br> Chicago, IL 60606<br> United States of America<br>T: +1 312 782 0600<br> F: +1 312 701 7711<br> mayerbrown.com |

---

---

| | |
|:---|:---|
| February 12, 2026 | February 12, 2026 |
| Hyundai ABS Funding, LLC<br> 3161 Michelson Drive, Suite 1900<br> Irvine, California 92612 | Hyundai ABS Funding, LLC<br> 3161 Michelson Drive, Suite 1900<br> Irvine, California 92612 |
| **Re:** | **Hyundai ABS Funding, LLC<br> Registration Statement on Form SF-3<br> Registration No. 333-284087** |

---

Ladies and Gentlemen:

We have acted as special federal tax counsel to Hyundai ABS Funding, LLC (the "<u>Company</u>"), a Delaware limited liability company, in connection with the above-captioned registration statement (such registration statement, together with the exhibits and any amendments thereto, the "<u>Registration Statement</u>") and the offering of the Class A-1 Auto Loan Asset Backed Notes, the Class A-2-A Auto Loan Asset Backed Notes, the Class A-2-B Auto Loan Asset Backed Notes, the Class A-3 Auto Loan Asset Backed Notes, the Class A-4 Auto Loan Asset Backed Notes, the Class B Auto Loan Asset Backed Notes and the Class C Auto Loan Asset Backed Notes (collectively, the "<u>Notes</u>") described in the final prospectus dated February 10, 2026 (the "<u>Prospectus</u>"), which has been filed with the Securities and Exchange Commission (the "<u>Commission</u>") pursuant to Rule 424(b)(5) under the Securities Act of 1933, as amended (the "<u>Act</u>"). As described in the Prospectus, the Notes will be issued by Hyundai Auto Receivables Trust 2026-A (the "<u>Trust</u>"), which was formed by the Company pursuant to a trust agreement between the Company and U.S. Bank Trust National Association, as owner trustee. The Notes will be issued pursuant to an indenture between the Trust and Citibank, N.A., as indenture trustee. Capitalized terms used herein without definition have the respective meanings assigned to such terms in the Prospectus.

In that regard, we generally are familiar with the proceedings required to be taken in connection with the proposed authorization, issuance and sale of the Notes and have examined copies of such documents, corporate records and other instruments as we have deemed necessary or appropriate for the purpose of this opinion, including the Prospectus, the Trust Agreement, the Indenture and other documents prepared in connection with the issuance of the Notes (collectively, the "<u>Operative Documents</u>"). In addition, we have assumed that the Operative Documents with respect to the Notes are executed and delivered in substantially the form we have examined and that the transactions contemplated to occur under the Operative Documents in fact occur in accordance with the terms thereof.

Mayer Brown is a global services provider comprising an association of legal practices that are separate entities including<br> Mayer Brown LLP (Illinois, USA), Mayer Brown International LLP (England & Wales), Mayer Brown Hong Kong LLP (a Hong Kong limited liability <br> partnership) and Tauil & Chequer Advogados (a Brazilian law partnership).

Mayer Brown llp <br> Hyundai ABS Funding, LLC <br> Page 2

We hereby confirm and adopt the Opinions set forth in the Prospectus (to the extent they relate to federal income tax consequences) under the captions "*Summary of Terms—Tax Status*" and "*Material United States Federal Income Tax Consequences*."

The opinion set forth herein is based upon the applicable provisions of the Internal Revenue Code of 1986, as amended, Treasury regulations promulgated and proposed thereunder, current positions of the Internal Revenue Service ("<u>IRS</u>") contained in published Revenue Rulings and Revenue Procedures, current administrative positions of the IRS and existing judicial decisions. No tax rulings will be sought from the IRS with respect to any of the matters discussed herein. The statutory provisions, regulations and interpretations on which our opinions are based are subject to change, which changes could apply retroactively. In addition, there can be no assurance that positions contrary to those stated in our opinion may not be taken by the IRS.

We know that we are referred to under the captions referred to above included in the Prospectus, and we hereby consent to the use of our name therein and to the use of this opinion for filing of this opinion as Exhibit 8.1 to a Form 8-K filed in connection therewith, without admitting we are "experts" within the meaning of the Act, or the rules and regulations of the Commission issued thereunder, with respect to any part of the Registration Statement or Prospectus, including this exhibit.

---

| |
|:---|
| Sincerely, |
| /s/ Mayer Brown LLP |
| MAYER BROWN LLP |

---