# EDGAR Filing Document

**Accession Number:** 0001114926
**File Stem:** 0001104659-23-011119
**Filing Date:** 2023-2
**Character Count:** 21839
**Document Hash:** 2d754d872624c3ea3a00fb0779cbb867
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-011119.hdr.sgml**: 20230206

**ACCESSION NUMBER**: 0001104659-23-011119

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

**PUBLIC DOCUMENT COUNT**: 4

**CONFORMED PERIOD OF REPORT**: 20230202

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

**FILED AS OF DATE**: 20230206

**DATE AS OF CHANGE**: 20230206

**ABS RULE**: RULE-15GA2

**REGISTERED ENTITY**: N

**ABS ASSET CLASS**: Auto loans

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** HARLEY-DAVIDSON CUSTOMER FUNDING CORP.
- **CENTRAL INDEX KEY:** 0001114926
- **STANDARD INDUSTRIAL CLASSIFICATION:** ASSET-BACKED SECURITIES [6189]
- **IRS NUMBER:** 364396302
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 025-00396
- **FILM NUMBER:** 23590399

**BUSINESS ADDRESS:**
- **STREET 1:** 9850 DOUBLE R BLVD
- **CITY:** RENO
- **STATE:** NV
- **ZIP:** 98521
- **BUSINESS PHONE:** 775-886-3000

**MAIL ADDRESS:**
- **STREET 1:** 9850 DOUBLE R BLVD
- **CITY:** RENO
- **STATE:** NV
- **ZIP:** 98521

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** HARLEY DAVIDSON CUSTOMER FUNDING CORP
- **DATE OF NAME CHANGE:** 20000518
**DEPOSITOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** HARLEY-DAVIDSON CUSTOMER FUNDING CORP.
- **CENTRAL INDEX KEY:** 0001114926
- **STANDARD INDUSTRIAL CLASSIFICATION:** ASSET-BACKED SECURITIES [6189]
- **IRS NUMBER:** 364396302
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 9850 DOUBLE R BLVD
- **CITY:** RENO
- **STATE:** NV
- **ZIP:** 98521
- **BUSINESS PHONE:** 775-886-3000

**MAIL ADDRESS:**
- **STREET 1:** 9850 DOUBLE R BLVD
- **CITY:** RENO
- **STATE:** NV
- **ZIP:** 98521

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** HARLEY DAVIDSON CUSTOMER FUNDING CORP
- **DATE OF NAME CHANGE:** 20000518
**SECURITIZER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** HARLEY-DAVIDSON CUSTOMER FUNDING CORP.
- **CENTRAL INDEX KEY:** 0001114926
- **STANDARD INDUSTRIAL CLASSIFICATION:** ASSET-BACKED SECURITIES [6189]
- **IRS NUMBER:** 364396302
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 9850 DOUBLE R BLVD
- **CITY:** RENO
- **STATE:** NV
- **ZIP:** 98521
- **BUSINESS PHONE:** 775-886-3000

**MAIL ADDRESS:**
- **STREET 1:** 9850 DOUBLE R BLVD
- **CITY:** RENO
- **STATE:** NV
- **ZIP:** 98521

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** HARLEY DAVIDSON CUSTOMER FUNDING CORP
- **DATE OF NAME CHANGE:** 20000518

**UNITED STATES<br> SECURITIES AND EXCHANGE COMMISSION**<br> **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(c)(1) under the Exchange Act (17 CFR 240.15Ga-1(c)(1)) for the reporting period [________________] to [________________]

◻ Rule 15Ga-1(c)(2)(i) under the Exchange Act (17 CFR 240.15Ga-1(c)(2)(i)) for the quarterly reporting period [________________] to [________________]

◻ Rule 15Ga-1(c)(2)(ii) under the Exchange Act (17 CFR 240.15Ga-1(c)(2)(ii)) for the annual reporting period [________________] to [________________]

⌧ Rule 15Ga-2 under the Exchange Act (17 CFR 240.15Ga-2)

---

| | |
|:---|:---|
| &nbsp;&nbsp;**Date of Report (Date of earliest event reported):** | &nbsp;&nbsp;**Date of Report (Date of earliest event reported):** |
| &nbsp;&nbsp;**February 6, 2023** | &nbsp;&nbsp;**February 6, 2023** |
| <br>**Harley-Davidson Customer Funding Corp.<sup>1</sup>**<br> (Exact name of securitizer as specified in its charter) | <br>**Harley-Davidson Customer Funding Corp.<sup>1</sup>**<br> (Exact name of securitizer as specified in its charter) |
| &nbsp;&nbsp; 333-262475<br> (Commission File Number of securitizer) | &nbsp;&nbsp; 0001114926<br> (Central Index Key Number of securitizer) |
| &nbsp;&nbsp; **William S. Jue, Associate General Counsel, (312) 368-9501**<br> Name and telephone number, including area code, of the person to contact<br> in connection with this filing | &nbsp;&nbsp; **William S. Jue, Associate General Counsel, (312) 368-9501**<br> Name and telephone number, including area code, of the person to contact<br> 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) ◻

<sup>1</sup> Harley-Davidson Customer Funding Corp., as securitizer, is filing this Form ABS-15G in respect of issuances of asset-backed securities by the following trust: Harley-Davidson Motorcycle Trust 2023-A

**INFORMATION TO BE INCLUDED IN THE REPORT**

**PART II: FINDINGS AND CONCLUSIONS OF THIRD-PARTY DUE DILIGENCE REPORTS**

**Item 2.01 Report of Independent Accountants on Applying Agreed-Upon Procedures**

Attached as Exhibit 99.1 hereto is the Report of Independent Accountants on Applying Agreed-Upon Procedures, dated February 2, 2023, obtained by the sponsor, with respect to certain agreed-upon procedures performed by Ernst & Young 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.

---

| | |
|:---|:---|
| HARLEY-DAVIDSON CUSTOMER FUNDING CORP. | HARLEY-DAVIDSON CUSTOMER FUNDING CORP. |
| By: | /s/David Viney |
| Name: David Viney | Name: David Viney |
| Title: Vice President and Treasurer | Title: Vice President and Treasurer |

---

February 6, 2023

HARLEY-DAVIDSON CUSTOMER FUNDING CORP.

Exhibit Index to Current Report on Form ABS-15G

Dated February 6, 2023

Exhibit

<u>Number</u>

[(99.1)](tm234435d6_ex99-1.htm) [Report of Independent Accountants on Applying Agreed-Upon Procedures, dated February 2, 2023.](tm234435d6_ex99-1.htm)

## Exhibit 99.1

**Exhibit 99.1**

---

| | | |
|:---|:---|:---|
| ![](tm234435d6_ex99-1img001.jpg) | Ernst & Young LLP<br> One Manhattan West<br> New York, NY 10001 | Tel: +1 212 773 3000<br> Fax: +1 212 773 6350<br> ey.com |

---

**Report of Independent Accountants on Applying Agreed-Upon Procedures**

Harley-Davidson Financial Services, Inc. 2 February 2023

Harley-Davidson Credit Corp.

Harley-Davidson Customer Funding Corp.

222 West Adams Street, Suite 3100

Chicago, Illinois 60606

---

| | |
|:---|:---|
| **Re:** | **Harley-Davidson Motorcycle Trust 2023-A (the "Issuing Entity")** |

---

**Motorcycle Contract Backed Notes (the "Notes")**

**Sample Contract Agreed-Upon Procedures**

We have performed the procedures enumerated in Attachment A, which were agreed to and acknowledged as appropriate by Harley-Davidson Financial Services, Inc. ("Harley**-**Davidson Financial"), Harley**-**Davidson Credit Corp. (the "Sponsor"), Harley-Davidson Customer Funding Corp. (the "Depositor"), J.P. Morgan Securities LLC ("J.P. Morgan"), TD Securities (USA) LLC ("TD Securities") and Mizuho Securities USA LLC ("Mizuho," together with Harley-Davidson Financial, the Sponsor, the Depositor, J.P. Morgan and TD Securities, the "Specified Parties"), for the intended purpose of assisting the Specified Parties in evaluating the accuracy of certain information relating to a pool of fixed rate, simple interest promissory notes and security agreements relating to the purchase of new and used motorcycles (the "Contracts") relating to the Issuing Entity's securitization transaction. 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. The appropriateness of these procedures is solely the responsibility of the Specified Parties identified in this Report. Consequently, we make no representation regarding the appropriateness of the procedures described in Attachment A, either for the purpose for which this report has been requested or for any other purpose.

The procedures performed and our associated findings are included in Attachment A.

For the purpose of the procedures described in this report, the Sponsor, on behalf of the Depositor, provided us with, or instructed us to obtain, as applicable:

a. An electronic data file labeled "HDMOT_2023-A Prelim Pool for
 EY (10-31-2022).xlsx" and the corresponding record layout and decode information, as
 applicable (the "Base Preliminary Data File"), that the Sponsor, on behalf
 of the Depositor, indicated contains information relating to a pool of fixed rate, simple
 interest promissory notes and security agreements relating to the purchase of new and used
 motorcycles (the "Preliminary Contracts") as of 31 October 2022
 (the "Preliminary Cutoff Date") that are expected to be representative of
 the Contracts,

---

| | |
|:---|:---|
| ![](tm234435d6_ex99-1img002.jpg) | Page 2 of 3 |

---

b. A schedule and the corresponding record layout and decode information,
 as applicable (the "Sample Support Schedule"), that the Sponsor, on behalf
 of the Depositor, indicated contains the current borrower state Sample Characteristic (as
 defined herein), corresponding to certain Preliminary Contracts, as applicable, that supersedes
 the corresponding information on the Base Preliminary Data File,

c. Information, assumptions and methodologies (collectively, the "Provided
 Calculation Methodology"), which are shown on Exhibit 1 to Attachment A,
 that the Sponsor, on behalf of the Depositor, indicated relate to the calculation of the
 characteristic(s) listed on Exhibit 1 to Attachment A (the "Provided
 Calculation Characteristic") for each Preliminary Contract,

d. Imaged copies of:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i. The promissory note and security agreement (the "Sales Contract"),

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ii. Certain printed screen shots from the Sponsor's computerized
 loan origination or servicing system (the "System Screen Shots") and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iii. Certain printed amortization screen shots from the Sponsor's
 computerized loan origination or servicing system (the "Amortization Schedules,"
 together with the Sales Contract and System Screen Shots, the "Source Documents")

that the Sponsor, on behalf of the Depositor, indicated relate to each Sample Contract (as defined in Attachment A), as applicable,

e. The list of relevant characteristics (the "Sample Characteristics")
 on the Preliminary Data File (as defined in Attachment A), which is shown on Exhibit 2
 to Attachment A, and

f. Instructions, assumptions and methodologies, which are described in Attachment A.

For the purpose of the procedures described in this report, certain information contained on the Preliminary Data File is the "Subject Matter" as of the date of this report.

The procedures included in Attachment A were limited to comparing or recalculating certain information that is further described in Attachment A. The Depositor is responsible for the Subject Matter, Base Preliminary Data File, Sample Support Schedule, Provided Calculation Methodology, Source Documents, Sample Characteristics and the determination of the instructions, assumptions and methodologies that are described herein. We were not requested to perform, and we have not performed, any procedures other than those listed in Attachment A. We have not verified, and we make no representation as to, the accuracy, completeness or reasonableness of the Base Preliminary Data File, Sample Support Schedule, Provided Calculation Methodology, Source Documents or any other information provided to us, or that we were instructed to obtain, as applicable, by the Sponsor, on behalf of the Depositor, upon which we relied in forming our findings. Accordingly, we make no representation and express no opinion or conclusion as to (a) the existence of the Preliminary Contracts or Contracts, (b) questions of legal or tax interpretation or (c) the appropriateness, accuracy, completeness or reasonableness of any instructions, assumptions and methodologies provided to us by the Sponsor, on behalf of the Depositor, that are described in this report. We undertake no responsibility to update this report for events and circumstances occurring after the date hereof.

---

| | |
|:---|:---|
| ![](tm234435d6_ex99-1img002.jpg) | Page 3 of 3 |

---

This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants (the "AICPA"). An agreed-upon procedures engagement involves the practitioner performing specific procedures that the Specified Parties have 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, and did not, conduct an examination to express an opinion or a review to express a conclusion in accordance with attestation standards established by the AICPA on any of the items referred to herein. 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 to you.

The agreed-upon procedures described in this report were not performed for the purpose of:

a. Satisfying any criteria for due diligence published by a nationally recognized
 statistical rating organization (a "rating agency") or

b. Making any findings with respect to:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i. Whether the origination of the Contracts conformed to, or deviated
 from, stated underwriting or credit extension guidelines, standards, criteria or other requirements,

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ii. The value of the collateral securing the Contracts,

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iii. Whether the originator(s) of the Contracts complied with federal,
 state or local laws or regulations or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iv. Any other factor or characteristic of the Contracts that would be
 material to the likelihood that the issuer of the Notes will pay interest and principal in
 accordance with applicable terms and conditions.

We are required to be independent of the Depositor 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.

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

/s/ Ernst & Young LLP

2 February 2023

---

| | |
|:---|:---|
| ![](tm234435d6_ex99-1img002.jpg) | **Attachment A** |

---

**<u>Procedures performed and our associated findings</u>**

1. As instructed by the Sponsor, on behalf of the Depositor, we:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. Updated the information for each Preliminary Contract on the Base Preliminary
 Data File with the corresponding information contained on the Sample Support Schedule, as
 applicable, and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. Appended the information for each Preliminary Contract on the Base
 Preliminary Data File with the Provided Calculation Characteristic, as applicable, which
 we calculated using the Provided Calculation Methodology.

The Base Preliminary Data File, as adjusted, is hereinafter referred to as the "Preliminary Data File."

2. As instructed by the Sponsor, on behalf of the Depositor, we randomly selected
 a sample of 150 Preliminary Contracts from the Preliminary Data File (the "Sample
 Contracts"). For the purpose of this procedure, the Sponsor, on behalf of the Depositor,
 did not inform us as to the basis for how they determined the number of Sample Contracts
 or the methodology they instructed us to use to select the Sample Contracts from the Preliminary
 Data File.

For the purpose of the procedures described in this report, the 150 Sample Contracts are referred to as Sample Contract Numbers 1 through 150.

3. For each Sample Contract, we compared the Sample Characteristics listed
 on Exhibit 2 to Attachment A, as shown on the Preliminary Data File, to the corresponding
 information located in, or to the corresponding information we recalculated using information
 located in, the Source Documents, subject to the instructions, assumptions and methodologies
 provided by the Sponsor, on behalf of the Depositor, described in the note(s) to Exhibit 2
 to Attachment A. The Source Document(s) that we were instructed by the Sponsor,
 on behalf of the Depositor, to use for each Sample Characteristic are shown on Exhibit 2
 to Attachment A. All such compared information was found to be in agreement.

**Exhibit 1 to Attachment A**

**<u>Provided Calculation Methodology</u>**

For the purpose of calculating the Provided Calculation Characteristic for each Preliminary Contract on the Base Preliminary Data File, the Sponsor, on behalf of the Depositor, instructed us to perform the following calculation(s):

---

| | |
|:---|:---|
| **Provided<br> Calculation Characteristic** | **Calculation Methodology** |
| Vehicle value | For each Preliminary Contract, sum the:<br>a. PrimaryAssetValue and<br>b. SecondaryAssetValue,<br>both as shown on the Base Preliminary Data File |

---

**Exhibit 2 to Attachment A**

Page1 of 2

**<u>Sample Characteristics and Source Documents</u>**

---

| | | | |
|:---|:---|:---|:---|
| **Sample Characteristic** | **Preliminary**<br> **Data File Field Name**  | **Source Document(s)** | **Note(s)** |
| Account number | PCD_ACCT_NBR | System Screen Shots | i. |
| Application number | ApplicationNumber | System Screen Shots | i. |
| Co-obligor presence | JointIndicator | System Screen Shots |  |
| Origination date | OriginationDate | Sales Contract |  |
| Original maturity date | OrigMaturityDate | System Screen Shots |  |
| Original loan amount | OriginalBal | Sales Contract |  |
| Original interest rate | APR_Original | Sales Contract or Amortization Schedules | ii. |
| Original term | OriginalTerm | Sales Contract |  |
| First payment date | FirstPaymentDate | Sales Contract |  |
| Scheduled payment amount | PaymentAmount | Sales Contract |  |
| Vehicle manufacturer | AssetMake | Sales Contract | iii. |
| Vehicle model | AssetModel | Sales Contract or System Screen Shots | ii., iii. |
| Model year | AssetYear | Sales Contract |  |
| Vehicle type (new/used) | NewUsed | Sales Contract |  |
| Vehicle value | Vehicle value | System Screen Shots and recalculation, as applicable | iv. |
| Obligor credit score | FICO | System Screen Shots |  |
| Current loan maturity date | MaturityDate | System Screen Shots |  |
| Current borrower state | CustomerState | System Screen Shots |  |
| Current interest rate | APR_Current | System Screen Shots |  |
| Current loan balance | O_PrinBal | System Screen Shots | v. |

---

**Exhibit 2 to Attachment A**<br> Page 2 of 2

**<u>Notes</u>:**

i. For identification purposes only.

ii. For the purpose of comparing the indicated Sample Characteristics for
 each Sample Contract, the Sponsor, on behalf of the Depositor, instructed us to note agreement
 if the value on the Preliminary Data File agreed with the corresponding information on at
 least one of the indicated Source Documents (and in accordance with any other applicable
 note(s)). We performed no procedures to reconcile any differences that may exist between
 the various Source Documents for the indicated Sample Characteristics.

iii. For the purpose of comparing the indicated Sample Characteristics for
 each Sample Contract, the Sponsor, on behalf of the Depositor, instructed us to ignore differences
 due to abbreviations, truncations or punctuation.

iv. For the purpose of comparing the vehicle value Sample Characteristic for
 each Sample Contract, the Sponsor, on behalf of the Depositor, instructed us to sum the values
 of each asset type, as applicable, as shown in the System Screen Shots.

v. For the purpose of comparing the current loan balance Sample Characteristic
 for each Sample Contract, the Sponsor, on behalf of the Depositor, instructed us to use the
 principal balance corresponding to the latest post date occurring on or before the Preliminary
 Cutoff Date, as shown in the System Screen Shots.

We performed no procedures to determine the accuracy, completeness or reasonableness of the instructions, assumptions and methodologies provided by the Sponsor, on behalf of the Depositor, described in the notes above.