# EDGAR Filing Document

**Accession Number:** 0001477336
**File Stem:** 0001193125-25-222948
**Filing Date:** 2025-9
**Character Count:** 31507
**Document Hash:** 9e9427c790a8cd29f4a72b95aee54c83
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-25-222948.hdr.sgml**: 20250929

**ACCESSION NUMBER**: 0001193125-25-222948

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

**PUBLIC DOCUMENT COUNT**: 3

**CONFORMED PERIOD OF REPORT**: 20250929

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

**FILED AS OF DATE**: 20250929

**DATE AS OF CHANGE**: 20250929

**ABS RULE**: RULE-15GA2

**REGISTERED ENTITY**: Y

**ABS ASSET CLASS**: Auto loans

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Ally Auto Assets LLC
- **CENTRAL INDEX KEY:** 0001477336
- **STANDARD INDUSTRIAL CLASSIFICATION:** ASSET-BACKED SECURITIES [6189]
- **ORGANIZATION NAME:** Office of Structured Finance
- **EIN:** 270789648
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 025-00319
- **FILM NUMBER:** 251355245

**BUSINESS ADDRESS:**
- **STREET 1:** 1209 ORANGE STREET
- **CITY:** WILMINGTON
- **STATE:** DE
- **ZIP:** 19801
- **BUSINESS PHONE:** 313-656-5500

**MAIL ADDRESS:**
- **STREET 1:** 200 RENAISSANCE CENTER
- **CITY:** DETROIT
- **STATE:** MI
- **ZIP:** 48265
**DEPOSITOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Ally Auto Assets LLC
- **CENTRAL INDEX KEY:** 0001477336
- **STANDARD INDUSTRIAL CLASSIFICATION:** ASSET-BACKED SECURITIES [6189]
- **ORGANIZATION NAME:** Office of Structured Finance
- **EIN:** 270789648
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 333-286053

**BUSINESS ADDRESS:**
- **STREET 1:** 1209 ORANGE STREET
- **CITY:** WILMINGTON
- **STATE:** DE
- **ZIP:** 19801
- **BUSINESS PHONE:** 313-656-5500

**MAIL ADDRESS:**
- **STREET 1:** 200 RENAISSANCE CENTER
- **CITY:** DETROIT
- **STATE:** MI
- **ZIP:** 48265
**SECURITIZER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Ally Auto Assets LLC
- **CENTRAL INDEX KEY:** 0001477336
- **STANDARD INDUSTRIAL CLASSIFICATION:** ASSET-BACKED SECURITIES [6189]
- **ORGANIZATION NAME:** Office of Structured Finance
- **EIN:** 270789648
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 025-00319

**BUSINESS ADDRESS:**
- **STREET 1:** 1209 ORANGE STREET
- **CITY:** WILMINGTON
- **STATE:** DE
- **ZIP:** 19801
- **BUSINESS PHONE:** 313-656-5500

**MAIL ADDRESS:**
- **STREET 1:** 200 RENAISSANCE CENTER
- **CITY:** DETROIT
- **STATE:** MI
- **ZIP:** 48265
**ISSUING ENTITY**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ALLY AUTO RECEIVABLES TRUST 2025- 1
- **CENTRAL INDEX KEY:** 0002087070
- **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

**BUSINESS ADDRESS:**
- **STREET 1:** 1209 ORANGE STREET
- **CITY:** WILMINGTON
- **STATE:** DE
- **ZIP:** 19801
- **BUSINESS PHONE:** 313-656-5500

**MAIL ADDRESS:**
- **STREET 1:** 200 RENAISSANCE CENTER
- **CITY:** DETROIT
- **STATE:** MI
- **ZIP:** 48265

**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)** 

## Ally Auto Receivables Trust 2025-1
**(Exact name of issuing entity as specified in its charter)** 

---

| | |
|:---|:---|
| **Central Index Key Number of depositor:** | **0001477336** |
| **Central Index Key Number of issuing entity (if applicable):** | **0002087070** |
| **Central Index Key Number of underwriter (if applicable):** | **Not applicable** |

---

**Richard V. Kent, General Counsel, (866) 710-4623** 

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

**to contact in connection with this filing.** 

------

**Item 2.01 <u>Findings and Conclusions of a Third-Party Due Diligence Report Obtained by the Issuer</u>.** 

Attached as Exhibit 99.1 hereto is an agreed-upon procedures report, dated September 29, 2025, of Deloitte & Touche LLP, obtained by the depositor, with respect to certain agreed-upon procedures performed by Deloitte & Touche LLP.

------

**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.

---

| | |
|:---|:---|
| ALLY AUTO ASSETS LLC | ALLY AUTO ASSETS LLC |
| (Depositor) | (Depositor) |
| By: | /s/ Jalpesh Patel |
| Name: | Jalpesh Patel |
| Title: | Vice President |

---

Dated: September 29, 2025

------

**<u>EXHIBIT INDEX</u>**

---

| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| 99.1 | [Report of Deloitte & Touche LLP, dated September 29, 2025.](d82289dex991.htm) |

---

## Exhibit 99.1

**Exhibit 99.1** 

---

| | |
|:---|:---|
| ![LOGO](g82289g0927071149193.jpg) | **Deloitte & Touche LLP**<br> 1001 Woodward<br> Suite 700<br> Detroit, MI 48226-1904<br> USA<br>Tel: +1 313 396 3000<br> Fax: +1 313 396 3618<br> www.deloitte.com |

---

Ally Financial Inc.

Ally Detroit Center

500 Woodward Ave.

Detroit, Michigan 48226

Ally Bank (a wholly owned subsidiary of Ally Financial Inc.)

200 West Civic Center Drive

Sandy, Utah 84070

**Independent Accountant's Report on Applying Agreed-Upon Procedures** 

We have performed the procedures described below, which were agreed to by Ally Financial Inc. ("AFI"), Ally Bank (the "Sponsor") and Ally Auto Assets LLC (the "Depositor"), together with AFI, the Sponsor and the Depositor, (the "Company") related to the Company's evaluation of certain information with respect to a portfolio of retail automotive finance receivables in connection with the proposed offering of Asset Backed Notes (the "Transaction") issued by Ally Auto Receivables Trust 2025-1 ("AART 2025-1", or the "Issuer"). The Company is responsible for the information provided to us, including the information set forth per the Data Tape and Exhibit (as defined herein).

The Company has agreed to the procedures and acknowledged that the procedures performed are appropriate to meet the intended purpose of evaluating the accuracy of certain information set forth per the Data Tape and Exhibit (as defined herein). Additionally, Barclays Capital Inc., BofA Securities, Inc., and Wells Fargo Securities, LLC (the "Other Specified Parties" and together with the Company, the "Specified Parties") have agreed to the procedures and acknowledged that the procedures performed are appropriate for their purposes. This report may not be suitable for any other purpose. The procedures performed may not address all of the items of interest to a user of the report and may not meet the needs of all users of the report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes. Consequently, we make no representations regarding the appropriateness of the procedures described below either for the purpose for which this report has been requested or for any other purpose.

**Agreed-Upon Procedures** 

On September 8, 2025, representatives of the Company provided us with computer-generated automobile loan data files and related record layouts (the "Data Tape") and an Asset Level Schedule (the "Exhibit") containing data, as represented to us by the Company, as of the close of business August 31, 2025 (the "Cutoff Date"). At the Company's instruction, we randomly selected 185 retail automobile finance receivables (the "Selected Receivables") from the Data Tape and performed certain comparisons and computations for each of the Selected Receivables relating to the retail automobile finance receivable characteristics (the "Characteristics") set forth per the Data Tape or the Exhibit, and indicated below.

As indicated below, certain procedures were applied using electronic copies for each Selected Receivable (as defined below) of the (i) retail installment sale contracts (the "Retail Contracts"), (ii) evidence of title, including Certificate of Title, Application of Title, Electronic Document Title, Confirmation of Security Interest (Lien) Perfection, Lien Release Form, Title and Registration Receipt, Notice of Security Interest or Lien Filing DMV Response, DMV Web Inquiry, Notice of Lien Application or Title Lien Statement (collectively, the "Title Documents"), (iii) evidence of credit application, either the Credit Application or Applicant's Credit Statement (including co-applicant Credit Statement, if applicable) (the "Credit Application"), and (iv) the Customer Correction Letter, if any (collectively the "Retail Contract Information") obtained directly from a web portal to the Sponsor's third-party service provider. Certain other procedures were applied using data shown in, or derived from, electronic copies, files or screen prints of information contained in the Sponsor's various software systems, computer records, and other electronic files (collectively, the "Records"), all provided by employees of the Sponsor.

------

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. Randomly selected 185 retail automotive finance receivables (the "Selected Receivables") from the
Data Tape based on a methodology determined by the Sponsor.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. For each of the Selected Receivables, compared the percentage listed in the "APR" field per the
Data Tape to the Annual Percentage Rate ("APR") included on the Retail Contract Information, or as applicable, the Customer Correction Letter and found them to be in agreement within 0.125% and determined that such percentage is a fixed
amount.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. For each of the Selected Receivables, compared the Vehicle Identification Number ("VIN") and buyer
name per the Retail Contract Information, including any substitution agreement amending, supplementing or otherwise modifying such Retail Contract Information, as applicable, to the VIN and buyer name per the Title Documents and found them to be in
agreement, except as shown in Appendix A.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4. For each of the Selected Receivables, determined that the Retail Contract Information included a Retail
Contract and Credit Application.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5. For each of the Selected Receivables, compared the rate support amount listed per the Data Tape to the rate
support amount listed in the Records and found them to be in agreement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6. For each of the Selected Receivables, determined that the Retail Contract Information indicated one of the
following disclosures (disregarding the effects of capitalization):

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. "This is a simple interest contract"

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. "We will figure your Finance Charge on a daily basis"

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c. "We will figure the Finance Charge on a daily basis"

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;d. "Finance charges accrue on a 365 day basis"

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;e. "I will pay interest on the Principal Balance outstanding each day at the Annual Percentage Rate"

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;f. "The finance charge is calculated on a daily basis on the unpaid part of the amount financed"

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;g. "The finance charge is figured on a daily basis at the Annual Percentage Rate on the unpaid balance of
the amount financed"

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;h. "The Finance Charge will be figured by applying the daily rate to the unpaid portion of the Amount
Financed for the number of days the unpaid portion of the Amount Financed is outstanding"

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i. "finance charges accruing on the unpaid balance at the rate of"

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;j. "Simple Interest"

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;k. "Time price differential accrues on a 365 day basis"

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;l. "Time price differential accruing on the unpaid balance at the rate of"

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;m. "Simple Finance Charge"

Alternatively, determined that the "Other Important Agreements" section of the Retail Contract Information includes subsections titled "How we will figure Finance Charge", "How we will apply payments", "How late payments or early payments change what you must pay", or "This is a simple interest contract".

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7. For each of the Selected Receivables, compared the state listed (based on the state mapping provided by
management which links the numeric information included in the Data Tape to state abbreviations) in the Data Tape to the state per the "Creditor (Seller name and address)" section of the Retail Contract Information, and determined that
the state was affiliated with a United States domiciled address and found them to be in agreement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8. For each of the Selected Receivables, determined that the "Amount of Payments" and "One Final
Payment" amount, if applicable, per the Retail Contract Information did not differ by an amount greater than $5, and the "Amount of Payments" amount per the Retail Contract Information agreed to the amount listed in the Data Tape,
except as shown in Appendix A.

------

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9. For each of the Selected Receivables, calculated an estimate of the ending principal balance based on the
original amount financed, the scheduled payment amount, annual percentage rate, first payment date, note date, original term, and if applicable, the reschedule summary, all available in the Records, and determined the amount to be less than $50. The
calculation is based on an assumption of 30 days per month over the term of the Retail Contract Information rather than the actual number of days in a given period and the calculation ignores the timing and amount of actual payments made to date.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;10. For each of the Selected Receivables, compared the primary dealer number listed in the relevant field per the
Data Tape to the primary dealer number listed in the Records and found them to be in agreement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;11. For each of the Selected Receivables, compared the first payment date listed per the Data Tape to the first
payment due date as indicated in the "When Payments Are Due, Monthly beginning" section of the Retail Contract Information, or as applicable, the reschedule summary available in the Records, and found them to be in agreement, except as
shown in Appendix A.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12. For each of the Selected Receivables, compared the purchase date listed per the Data Tape to the date listed in
the Records and found them to be in agreement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;13. For each of the Selected Receivables, compared the number of payments listed per the Data Tape to the number of
payments indicated in the "Number of Payments" section of the Retail Contract Information, including both the number of payments and any final payments as applicable, or the Customer Correction Letter, and found them to be in agreement,
except as shown in Appendix A.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;14. For each of the Selected Receivables, compared the remaining term per the Data Tape to a calculated remaining
term, in months (rounded up for final payment amounts in excess of $25), based on the current principal balance, scheduled principal amount, and the APR per the Records, and found them to be in agreement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;15. For each of the Selected Receivables, noted that the next payment due date per the Data Tape is not more than
30 days prior to the Cutoff Date of the receivables pool.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;16. For each of the Selected Receivables, compared the current amount financed per the Data Tape to the calculated
current amount financed balance, based on the original amount financed per the Records and the principal payments per the payment history per the Records, and, if applicable, annual percentage rate adjustment analyses provided by management, and
found them to be in agreement within $0.20, except as shown in Appendix A.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;17. For each of the Selected Receivables, compared the original amount financed using the following logic:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. For loans originated January 1, 2020 or after, compared the original amount financed per the Data Tape to
the amounts listed in the Records and found them to be in agreement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. For loans originated December 31, 2019 or prior, compared the original amount financed per the Data Tape
to the amount listed in the Records, plus the deferred down payment balance listed in the Records and found them to be in agreement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;18. For each of the Selected Receivables, compared the estimated dealer cost per the Data Tape to the corresponding
amount listed in the Records and found them to be in agreement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;19. For each of the Selected Receivables, compared the FICO score per the Data Tape to the FICO score listed in the
Records and found them to be in agreement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;20. For each of the Selected Receivables, noted that the vehicle type per the Data Tape indicates that the vehicle
is a car, truck or SUV.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;21. For each of the Selected Receivables, compared the designation (new "N" or used "U")
per the Data Tape to the designation in the "New or Used" section of the Retail Contract Information and found them to be in agreement.

------

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;22. For each of the Selected Receivables, compared the make as listed per the Data Tape to the make listed in the
"Make and Model" section of the Retail Contract Information. For each of the Selected Receivables, compared the model as listed per the Data Tape to the model listed in a schedule obtained from VINLink, and found them to be in agreement,
or considered to be acceptable differences based on the list provided by management, except as shown in Appendix A.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;23. For each of the Selected Receivables, noted that a credit score was listed per the Data Tape, or that the
original score on the loan origination system screen print reflected a number indicating the results of the Sponsor's proprietary credit scoring process.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;24. For each of the Selected Receivables, noted that the "Other Important Agreements" section of the
Retail Contract Information included a subsection titled "Insurance you must have on the vehicle", "You will keep the collateral insured against such risks and in such amount as we may from time to time require with an insurer that
you choose and we approve", "Agreement to provide insurance", "Agreement to keep vehicle insured", "I'll keep the Property insured by companies acceptable to you with collision and comprehensive insurance,
and any other insurance you may require", "You agree to have physical damage insurance", "You promise to have physical damage insurance", "Insurance", "Insurance Requirements", "Insurance,
Liens, and Upkeep", "Insurance Agreement", "Risk of Loss and Vehicle Insurance", or "Buyer agrees to keep said motor vehicle fully insured".

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;25. For each of the Selected Receivables, determined that the Retail Contract Information included a manual or
electronic buyer signature on the "Buyer Signs" line following the "You agree to the terms of this contract" statement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;26. For each of the Selected Receivables, noted that the Title Documents list either Ally Financial, Ally Financial
Inc., Ally FNCL, Ally FNCL Inc., Ally Bank, Ally Capital, Ally, Ally Financial Services, Ally Financial Services Inc., GMAC, General Motors Accept Corp, GMAC Inc., GMAC LLC, GMAC Auto Bank (AB), Ally BK, Ally Bank and Its Successors, GMAC Automobile
Bank, or ALLY FINL & ITS SUCCESRS & ASSGNS as lien holder and that no other lien holder was listed.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;27. For each of the Selected Receivables, compared the current billing address state listed per the Data Tape to
the current billing address state listed per the Records and found them to be in agreement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;28. For each of the Selected Receivables, compared the origination date per the Exhibit to the origination date
included on the Retail Contract Information and found them to be in agreement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;29. For each of the Selected Receivables, compared the model year per the Exhibit to the model year included on the
Retail Contract Information and found them to be in agreement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;30. For each of the Selected Receivables, compared the obligor credit score per the Exhibit to the obligor credit
score in the Records or Data Tape based on the criteria provided by representatives in the Company, and found them to be in agreement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;31. For each of the Selected Receivables, compared the value listed for co-obligor in the Exhibit to the value listed per co-obligor in, as applicable, the Retail Contract Information, Credit Application or Co-obligor Credit Application and found them to be in agreement, except as shown in Appendix A.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;32. For each of the Selected Receivables, recalculated the payment to income ratio value utilizing payment
information contained within the Retail Contract Information and income information contained within the Data Tape, based on the criteria provided by representatives of the Company. Compared the recalculated value to the payment to income ratio in
the Exhibit and determined them to be in agreement within 0.5%.

The automobile loan documents described above, including any information obtained from the indicated systems, and any other related documents used in support of the Characteristics were provided to us by representatives of the Company and are collectively referred to hereinafter as the "Loan File Review Information." We were not requested to perform, and we did not perform, any procedures with respect to the preparation or verification of any of the information set forth on the Loan File Review Information and we make no representations concerning the accuracy or completeness of any of the information contained therein. In certain instances, our procedures were performed using data imaged facsimiles or photocopies of the Loan File Review Information. In addition, we make no representations as to whether the Loan File Review Information is comprehensive or valid instruments or reflective of the current prevailing terms with respect to the corresponding Selected Receivables.

------

**Agreed-Upon Procedures' Findings** 

The results of the foregoing procedures indicated that the Characteristics set forth per the Data Tape and the Exhibit were found to be in agreement with the above-mentioned Loan File Review Information, except as described in Appendix A. Supplemental information is contained in Appendix B.

\*\*\*\*\*\*

We make no representations as to the (i) actual characteristics or existence of the underlying documents or data comprising the retail automotive finance receivables underlying any of the Data Tape and the Exhibit or the conformity of their characteristics with those assumed for purposes of the procedures described herein, (ii) existence or ownership of the retail automotive finance receivables or (iii) reasonableness of any of the aforementioned assumptions, information or methodologies.

It should be understood that we make no representations as to questions of legal interpretation or as to the sufficiency for your purposes of the procedures enumerated in the preceding paragraphs. Also, such procedures would not necessarily reveal any material misstatement of the information referred to above. We have no responsibility to update this report for events or circumstances that occur subsequent to the date of this report.

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 ("AICPA"). An agreed-upon procedures engagement involves the practitioner performing specific procedures that the engaging party has agreed to and acknowledged to be appropriate for the purpose of the engagement and reporting on findings based on the procedures performed. We were not engaged to conduct, and did not conduct, an (i) audit conducted in accordance with generally accepted auditing standards or (ii) examination or a review in accordance with the attestation standards established by the AICPA, the objective of which would be the expression of an opinion or limited assurance on the accompanying information. Accordingly, we do not express such an opinion, limited assurance, or any other form of assurance, including reasonable assurance. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you. We have no responsibility to update this report for events or circumstances occurring after the date of this report.

We are required to be independent of the Company and to meet our other ethical responsibilities, as applicable for agreed-upon procedures engagements set forth in the Preface: Applicable to All Members and Part 1 – Members in Public Practice of the Code of Professional Conduct established by the AICPA. Independence requirements for agreed-upon procedure engagements are less restrictive than independence requirements for audit and other attestation services.

None of the engagement, procedures, or report were intended to address, nor did they address, the (i) conformity of the origination of the assets to stated underwriting or credit extension guidelines, standards, criteria or other requirements, (ii) value of collateral securing such assets or (iii) compliance of the originator of the assets with federal, state, and local laws and regulations.

None of the engagement, procedures, or report were intended to satisfy, nor did they satisfy, any criteria for due diligence published by a nationally recognized statistical rating organization.

This report is intended solely for the information and use of the Specified Parties identified above and is not intended to be and should not be used by anyone other than these Specified Parties.

Yours truly,

/s/ Deloitte & Touche LLP

September 29, 2025

------

**Appendix A to Independent Accountant's Report on Applying Agreed-Upon Procedures issued by Deloitte & Touche LLP dated September 29, 2025.** 

In applying our agreed-upon procedures as outlined above, we noted the following exceptions:

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| | | |
|:---|:---|:---|
| **Exception<br>Description<br>Number** | **Procedure<br>Number** | **Exception Description** |
| 1 | 3 | Seven differences in buyer name |
| 2 | 8 | Two differences in Amount of Payments |
| 3 | 11 | One difference in When Payments are Due |
| 4 | 13 | One difference in Number of Payments |
| 5 | 16 | One difference in current amount financed |
| 6 | 22 | Four differences in vehicle model |
| 7 | 31 | One difference in co-obligor |

---

The information above reflects the procedures performed and is subject to the conditions set forth in the agreed-upon procedures report to which this appendix is attached.

------

**Appendix B to Independent Accountant's Report on Applying Agreed-Upon Procedures issued by Deloitte & Touche LLP dated September 29, 2025.** 

<u>Supplemental Information Related to Findings Set Forth on Appendix A</u> 

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| | | | | |
|:---|:---|:---|:---|:---|
| **Exception**<br> **Description**<br> **Number** | **Retail Contract Number** | **Characteristics** | **Characteristic set forth**<br> **on the Data Tape** | **Characteristic set forth<br>in the Loan File Review<br>Information** |
| 1 | [Redacted] | buyer name | [Redacted] | [Redacted] |
| 1 | [Redacted] | buyer name | [Redacted] | [Redacted] |
| 1 | [Redacted] | buyer name | [Redacted] | [Redacted] |
| 1 | [Redacted] | buyer name | [Redacted] | [Redacted] |
| 1 | [Redacted] | buyer name | [Redacted] | [Redacted] |
| 1 | [Redacted] | buyer name | [Redacted] | [Redacted] |
| 1 | [Redacted] | buyer name | [Redacted] | [Redacted] |
| 2 | [Redacted] | Amount of Payments | $562.19 | $567.03 |
| 2 | [Redacted] | Amount of Payments | $430.76 | $432.10 |
| 3 | [Redacted] | When Payments are Due | 3/13/2025 | 3/19/2025 |
| 4 | [Redacted] | Number of Payments | 62 | 60 |
| 5 | [Redacted] | Current amount financed | $28920.60 | $28670.12 |
| 6 | [Redacted] | vehicle model | RAV4 | RAV4 HYBRID |
| 6 | [Redacted] | vehicle model | CR-V | CR-V HYBRID |
| 6 | [Redacted] | vehicle model | WRANGLER UNLIMITED | WRANGLER 4XE |
| 6 | [Redacted] | vehicle model | WRANGLER | WRANGLER JK |
| 7 | [Redacted] | co-obligor | Yes | No |

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The information above reflects the procedures performed and is subject to the conditions set forth in the agreed-upon procedures report to which this appendix is attached.