# EDGAR Filing Document

**Accession Number:** 0001653529
**File Stem:** 0001140361-25-036294
**Filing Date:** 2025-9
**Character Count:** 17666
**Document Hash:** c9bf318553ba603074ad5da5a65010f5
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001140361-25-036294.hdr.sgml**: 20250926

**ACCESSION NUMBER**: 0001140361-25-036294

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

**PUBLIC DOCUMENT COUNT**: 3

**CONFORMED PERIOD OF REPORT**: 20250926

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

**FILED AS OF DATE**: 20250926

**DATE AS OF CHANGE**: 20250926

**ABS RULE**: RULE-15GA2

**REGISTERED ENTITY**: N

**ABS ASSET CLASS**: Auto loans

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** American Credit Acceptance Receivables LLC
- **CENTRAL INDEX KEY:** 0001653529
- **STANDARD INDUSTRIAL CLASSIFICATION:** ASSET-BACKED SECURITIES [6189]
- **ORGANIZATION NAME:** Office of Structured Finance
- **EIN:** 452727320
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 025-03184
- **FILM NUMBER:** 251350077

**BUSINESS ADDRESS:**
- **STREET 1:** 961 E. MAIN STREET
- **CITY:** SPARTANBURG
- **STATE:** SC
- **ZIP:** 29302
- **BUSINESS PHONE:** 864-256-2528

**MAIL ADDRESS:**
- **STREET 1:** 961 E. MAIN STREET
- **CITY:** SPARTANBURG
- **STATE:** SC
- **ZIP:** 29302
**DEPOSITOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** American Credit Acceptance Receivables LLC
- **CENTRAL INDEX KEY:** 0001653529
- **STANDARD INDUSTRIAL CLASSIFICATION:** ASSET-BACKED SECURITIES [6189]
- **ORGANIZATION NAME:** Office of Structured Finance
- **EIN:** 452727320
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 961 E. MAIN STREET
- **CITY:** SPARTANBURG
- **STATE:** SC
- **ZIP:** 29302
- **BUSINESS PHONE:** 864-256-2528

**MAIL ADDRESS:**
- **STREET 1:** 961 E. MAIN STREET
- **CITY:** SPARTANBURG
- **STATE:** SC
- **ZIP:** 29302

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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:

☐ 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) <br>  

Commission File Number of securitizer:  

Central Index Key Number of securitizer:  

  <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) ☐

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

Central Index Key Number of depositor: <u> 0001653529 </u>

#### American Credit Acceptance Receivables Trust 2025-4

#### (Exact name of issuing entity as specified in its charter)
Central Index Key Number of issuing entity (if applicable): <u> Not applicable </u>

Central Index Key Number of underwriter (if applicable): <u> Not applicable </u>

<u>Al Ciafre, American Credit Acceptance Receivables LLC, (864) 804-6849</u>

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 Exhibits to this Form ABS-15G. Please see Exhibit 99.1 for the related information.

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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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| | | |
|:---|:---|:---|
|  | AMERICAN CREDIT ACCEPTANCE <br> RECEIVABLES LLC (Depositor) | AMERICAN CREDIT ACCEPTANCE <br> RECEIVABLES LLC (Depositor) |
|  | By: | &nbsp;&nbsp;&nbsp; /s/ Al Ciafre |
|  |  | Al Ciafre |
|  |  | President |
| Date: September 26, 2025 |  |  |

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#### EXHIBIT INDEX

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| | |
|:---|:---|
| **[Exhibit 99.1](ef20055912_ex99-1.htm)** | Independent Accountants' Report on Applying Agreed-Upon Procedures, dated September 25, 2025. |

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## Exhibit 99.1

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 **Exhibit 99.1**<br>

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| | |
|:---|:---|
| ![](image0.jpg)<br>American Credit Acceptance, LLC<br> 961 East Main Street<br> Spartanburg, South Carolina 29302 | **Deloitte & Touche LLP**<br> 3 Second Street<br> Suite 301<br> Harborside Plaza 10<br> Jersey City, NJ 07302<br> USA<br>Tel: +1 212 937 8202<br> www.deloitte.com<br>|

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#### Independent Accountants' Report

#### on Applying Agreed-Upon Procedures

We have performed the procedures described below, related to certain information with respect to a portfolio of automobile receivables in connection with the proposed offering of American Credit Acceptance Receivables Trust 2025-4. American Credit Acceptance, LLC ("ACA" or the "Company") is responsible for the information provided to us, including the information set forth in the Statistical Receivable File (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 related to the Statistical Receivable File. Additionally, Citigroup Global Markets Inc. (together with the Company, the "Specified Parties") has 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 11, 2025, representatives of the Company provided us with a computer-generated data file and related record layout containing data, as represented to us by the Company, as of the close of business September 8, 2025, with respect to 17,196 automobile receivables (the "Statistical Receivable File"). At the Company's instruction, we randomly selected 125 automobile receivables from the Statistical Receivable File (the "Sample Receivables") that indicated a "booking date" on or after September 8, 2024.

At the instruction of the Company, we performed certain comparisons and recomputations for each of the Sample Receivables relating to the automobile receivable characteristics (the "Characteristics") set forth on the Statistical Receivable File and indicated below.

#### Characteristics

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| | | | |
|:---|:---|:---|:---|
| 1. | Vehicle identification number ("VIN") | 7. | Model type (new/used) |
| 2. | Contract date | 8. | State (customer) |
| 3.  | Original amount financed | 9. | FICO score\* |
| 4. | Original term to maturity | 10. | Vantage score\*\* |
| 5. | Annual percentage rate ("APR") | 11. | Custom score |
| 6. | Original monthly P&I payment |  |  |

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\* For Sample Receivables that indicated a FICO score on the Statistical Receivable File only.

\*\* For Sample Receivables that indicated on the Statistical Receivable File a (i) "booking date" on or after December 19, 2024 and (ii) an application identification number not starting with "88000" only.

**Member of**<br> Deloitte Touche Tohmatsu Limited<br>

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We compared Characteristic 1. to the corresponding information set forth on or derived from (i) the Installment Sales Contract (the "Contract") or the Title Certificate, Title Application, Lien Entry Form, Vehicle Taxpayer Services Division Multi-Purpose Application, Assignment of Retail Installment Sales Contract and Security Interest, or other related correspondence (collectively, the "Title Certificate") and (ii) screen shots from the Company's originating system (the "Originating System Screen Shots").

We compared Characteristics 2. through 5. to the corresponding information set forth on or derived from the Contract and screen shots from the Company's servicing system ("Servicing System Screen Shots").

We compared Characteristics 6. and 7. to the corresponding information set forth on or derived from the Contract and Originating System Screen Shots.

We compared Characteristic 8. to the corresponding information set forth on the Servicing System Screen Shots.

We compared Characteristics 9. and 10. to the corresponding information set forth on the Originating System Screen Shots.

Using the related "custom score model name" set forth on the Statistical Receivable File for each Sample Receivable (except for those Sample Receivables originated by an "Originating Affiliate," as represented to us by the Company), we compared Characteristic 11. to the corresponding information set forth on the Originating System Screen Shots.

At the instruction of the Company, for purposes of our procedures:

<br> • with respect to Characteristic 2., differences of thirty days or less are deemed to be in agreement;

• with respect to Characteristic 4., differences of one month or less are deemed to be in agreement. Further, for those Sample Receivables that indicated an extension to the original term to maturity on the Servicing System Screen Shots, we compared the original term to maturity (as set forth on the Statistical Receivable File) to the related "un-extended" original term to maturity. Such "un-extended" original term to maturity was derived by subtracting the number of months such contract's original term to maturity was extended (as set forth on the Servicing System Screen Shots) from the original term to maturity (as set forth on the Servicing System Screen Shots);

• with respect to Characteristic 7., for those Sample Receivables that (i) did not indicate a model type on the Contract or the Contract did not agree to the Statistical Receivable File, we were instructed by the Company to ascertain the model type based on the odometer reading stated on the Contract or, if the odometer reading was not identified on the Contract, from the Title Certificate, "Odometer Disclosure Statement" or "Purchase Agreement" or (ii) did not indicate a model type on the Originating System Screen Shots, we were instructed by the Company to ascertain the model type based on the odometer reading stated on the Originating System Screen Shots. We were further instructed that if an odometer reading noted on either the Contract, Title Certificate, Odometer Disclosure Statement, Purchase Agreement or Originating System Screen Shots, as applicable, was (i) greater than or equal to 100 miles, the model type would be noted as "Used" or (ii) less than 100 miles, the model type would be noted as "New;" and

<br> • with respect to Characteristic 10., a Vantage score indicated on the Statistical Receivable File as "blank" was deemed to be in agreement with a Vantage score of "0," "4," "9001," "9002," "9003" or "UNK" as set forth on the Originating System Screen Shots.

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In addition to the procedures described above, for each of the Sample Receivables, we looked for the existence of or observed the following:

<br> • a Title Certificate (as defined above);

<br> • the security interest of ACA or "Auto Finance" (or an Originating Affiliate, as represented to us by the Company) is indicated on a Title Certificate;

<br> • a Credit Application or an Application for Financing (collectively, the "Application");

<br> • Credit Report for the borrower and co-borrower (if applicable), with the exception of those Sample Receivables originated by an Originating Affiliate, as represented to us by the Company;

<br> • Truth-in-Lending Disclosure Statement; and

• a Verification of Insurance, Policy Declaration, Certificate of Insurance, Insurance Identification Card, Insurance Verification Request, Insurance Application, Binder of Insurance, Proof of Insurance, Lien Holder Service Center Summary, Personal Automobile Insurance Policy, Auto Insurance Confirmation, Insurance Policy Retrieval & Online Engine or agreement to provide insurance statement is indicated on a Contract (collectively, the "Agreement to Provide Insurance") for Sample Receivables with an original amount financed (as set forth on the Contract) greater than or equal to $5,000.00.

The automobile receivable 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 "Receivable Documents." 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 Receivable Documents 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 Receivable Documents. In addition, we make no representations as to whether the Receivable Documents are comprehensive or valid instruments or reflect the current prevailing terms with respect to the corresponding Sample Receivables.

#### Agreed-Upon Procedures' Findings

The results of the foregoing procedures indicated that the Characteristics set forth on the Statistical Receivable File were found to be in agreement with the above-mentioned Receivable Documents.

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

We make no representations as to the (i) actual characteristics or existence of the underlying documents or data comprising the automobile receivables underlying the Statistical Receivable File or the conformity of their characteristics with those assumed for purposes of the procedures described herein, (ii) existence or ownership of the automobile 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 and 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 engagement conducted in accordance with attestation standards established by the AICPA, the objective of which would be the expression of an opinion or conclusion, respectively, on the Statistical Receivable File. Accordingly, we do not express such an opinion or conclusion, 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.

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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 was 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.

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|:---|
| Yours truly, |
| /s/ Deloitte & Touche LLP |
| September 25, 2025 |

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