# EDGAR Filing Document

**Accession Number:** 0001502756
**File Stem:** 0001104659-26-038476
**Filing Date:** 2026-4
**Character Count:** 24218
**Document Hash:** 7c3636af6da72b823372915fab225ea0
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-26-038476.hdr.sgml**: 20260401

**ACCESSION NUMBER**: 0001104659-26-038476

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

**PUBLIC DOCUMENT COUNT**: 4

**CONFORMED PERIOD OF REPORT**: 20260401

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

**FILED AS OF DATE**: 20260401

**DATE AS OF CHANGE**: 20260401

**ABS RULE**: RULE-15GA2

**REGISTERED ENTITY**: N

**ABS ASSET CLASS**: Other

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ZAYO GROUP LLC
- **CENTRAL INDEX KEY:** 0001502756
- **STANDARD INDUSTRIAL CLASSIFICATION:** TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 262012549
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0630

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 025-07484
- **FILM NUMBER:** 26827900

**BUSINESS ADDRESS:**
- **STREET 1:** 1821 30TH ST
- **STREET 2:** UNIT A
- **CITY:** BOULDER
- **STATE:** CO
- **ZIP:** 80301
- **BUSINESS PHONE:** 303-381-4683

**MAIL ADDRESS:**
- **STREET 1:** 1821 30TH ST
- **STREET 2:** UNIT A
- **CITY:** BOULDER
- **STATE:** CO
- **ZIP:** 80301

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Zayo Group LLC
- **DATE OF NAME CHANGE:** 20101005
**DEPOSITOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ZAYO GROUP LLC
- **CENTRAL INDEX KEY:** 0001502756
- **STANDARD INDUSTRIAL CLASSIFICATION:** TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 262012549
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0630

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

**BUSINESS ADDRESS:**
- **STREET 1:** 1821 30TH ST
- **STREET 2:** UNIT A
- **CITY:** BOULDER
- **STATE:** CO
- **ZIP:** 80301
- **BUSINESS PHONE:** 303-381-4683

**MAIL ADDRESS:**
- **STREET 1:** 1821 30TH ST
- **STREET 2:** UNIT A
- **CITY:** BOULDER
- **STATE:** CO
- **ZIP:** 80301

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Zayo Group LLC
- **DATE OF NAME CHANGE:** 20101005
**SECURITIZER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ZAYO GROUP LLC
- **CENTRAL INDEX KEY:** 0001502756
- **STANDARD INDUSTRIAL CLASSIFICATION:** TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 262012549
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0630

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 025-07484

**BUSINESS ADDRESS:**
- **STREET 1:** 1821 30TH ST
- **STREET 2:** UNIT A
- **CITY:** BOULDER
- **STATE:** CO
- **ZIP:** 80301
- **BUSINESS PHONE:** 303-381-4683

**MAIL ADDRESS:**
- **STREET 1:** 1821 30TH ST
- **STREET 2:** UNIT A
- **CITY:** BOULDER
- **STATE:** CO
- **ZIP:** 80301

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Zayo Group LLC
- **DATE OF NAME CHANGE:** 20101005

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM ABS-15G<br> ASSET-BACKED SECURITIZER<br> REPORT PURSUANT TO SECTION 15G OF<br> 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)

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

Central Index Key Number of depositor: <u>0001502756</u>

Zayo Issuer, LLC

(Exact name of issuing entity as specified in its charter)

Central Index Key Number of issuing entity (if applicable): <u>0002039808</u> <br>Central Index Key Number of underwriter (if applicable): <u> [Not applicable]</u>

Jeff Noto

(702) 328-7416

------

Name and telephone number, including area code, of the person to contact in connection with this filing

**INFORMATION TO BE INCLUDED IN THE REPORT**

**Item 2.01 Findings and Conclusions of a Third Party Due Diligence Report Obtained by the Issuer** Disclosures under Rule 15Ga-2 (17 CFR 240.15Ga-2) are attached as Exhibit 99.1 to this Form ABS-15G.

**Exhibits**

Exhibit Number Description <br>[99.1](tm268800d1_ex99-1.htm) [Independent Advisor's Report on Applying Agreed-Upon Procedures, dated April 1, 2026, of FTI Consulting, Inc.](tm268800d1_ex99-1.htm)

**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.

---

| | |
|:---|:---|
| **Zayo Group, LLC** | **Zayo Group, LLC** |
| Date: | April 1, 2026 |
| &nbsp;&nbsp;&nbsp;&nbsp;By: | /s/ Jeff Noto |
|  | Name: Jeff Noto |
|  | Title: Chief Financial Officer |

---

## Exhibit 99.1

**Exhibit 99.1**

---

| | |
|:---|:---|
| ![](tm268800d1_ex99-1img001.jpg) | 1166 Avenue of the Americas<br> 15th Floor<br> New York, NY 10036<br> Tel: +1 212 247 1010<br> www.fticonsulting.com |

---

April 1, 2026

Jeff Noto

Chief Financial Officer

Zayo Group, LLC

1401 Wynkoop St., Suite 500

Denver, CO 80202

and

Barclays Capital Inc. (the "Company's Agent")

as representative of the several Initial Purchasers

745 Seventh Avenue

New York, NY 10019

**<u>Independent Advisor's Report on Applying Agreed-Upon Procedures</u>**

We have performed the procedures enumerated below, which were agreed to by the addressees (the "Specified Users"), with respect to a portfolio of contracts in conjunction with the proposed offering of Zayo Issuer, LLC Secured Fiber Network Revenue Notes, Series 2026-1 and Series 2026-2 (the "Transaction"). Zayo Group, LLC (together with any subsidiaries or affiliates, "Zayo" or the "Company") is responsible for the completeness and accuracy of the information provided to us upon which we relied in forming our findings. The sufficiency of these procedures is solely the responsibility of the Specified Users. Consequently, we make no representations regarding the sufficiency of the procedures described below either for the purpose for which this report has been requested or for any other purpose.

The term "recalculated" means calculated and found to be in agreement with, unless otherwise noted.

**I. Comparisons and Recomputations of Certain Contract Attributes**

&nbsp;&nbsp;&nbsp;&nbsp;1. On February 13, 2026, the Company's Agent on the Company's behalf provided a computer-generated
data file of contracts that were operational as of January 31, 2026 (the "Cut-Off Date"), and which contained certain
attributes, as delineated in Exhibit I (the "Data Tape"). On March 13, 2026, we were provided by the Company with
an updated Data Tape (the "Final Data Tape") that reflected certain modifications made to the Data Tape with respect to the
89,683 contracts.

&nbsp;&nbsp;&nbsp;&nbsp;2. The Company's Agent non-statistically selected 150 contracts (the "Sample Selections")
from the Data Tape that were operational as of the Cut-Off Date.

&nbsp;&nbsp;&nbsp;&nbsp;3. For each of the Sample Selections, we compared the attributes listed in Exhibit I as per the Data
Tape and the Final Data Tape to corresponding documents as identified in Exhibit I, all of which were provided by the Company. The
results of our analysis have been summarized in Exhibit II.

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

April 1, 2026

We make no representations as to (i) the accuracy of the information set forth in the Data Tape or the Final Data Tape, (ii) the actual characteristics or existence of the underlying documents or data comprising the contracts underlying the Data Tape or the Final Data Tape (other than with respect to the procedures described herein relating to the Sample Selections) or the conformity of their respective attributes with those assumed for purposes of the procedures described herein, (iii) the existence or ownership of the contracts and related documentation, or (iv) whether the contracts and related documentation or any other documents provided to us by the Company or the Company's Agent on the Company's behalf are comprehensive and valid instruments. Also, such procedures performed would not necessarily reveal any material misstatement of the information referred to above. This report relates only to the items specified above and does not extend to Zayo Issuer, LLC's financial statements for any date or period.

We were not engaged to and did not perform an examination, the objective of which would be the expression of an opinion on the information referred to above. Accordingly, we do not express such an opinion. Had we performed additional procedures; other matters might have come to our attention that would have been reported to you.

This report is intended solely for the information and use of the Specified Users and is not intended to be and should not be used by anyone other than the Specified Users without our prior consent. It is not to be circulated, quoted, or otherwise referred to, without our prior consent, for any other purpose, nor is it to be included or referred to in whole or in part in any other document.

Yours truly,

*FTI Consulting, Inc.*

![](tm268800d1_ex99-1img002.jpg)

April 1, 2026

**EXHIBIT I**

**<u>Agreed Upon Procedures</u>**

Using non-statistical sampling techniques, the Company's Agent selected 150 contracts from the Data Tape that were operational as of the Cut-Off Date and FTI performed the following procedures with respect to the below Data Tape Fields:

---

| | | |
|:---|:---|:---|
| **Step** | **Data Tape Field** | **Source Document / Procedure** |
| 1 | Service Name | • Agree to "ABS_4_Services_2026M1.xlsx" file<br> • If "Segment" column equals "Managed Services" agree to "Managed Service Raw Data Feed.csv" file provided by the Company based on a combination of "Subscriber Id", "ZR Product Line", "Product In Service Date", "Product Term Start Date" and "Product Term End Date"<br> • Backup source: Agree to Company internal systems and records based on Company-provided reconciliation |
| 2 | Parent Account | • Agree to "ABS_4_Services_2026M1.xlsx" file or "Managed Service Raw Data Feed.csv" file provided by the Company<br> • If "Segment" column equals "Managed Services", use "MS Key" tab to map value in "Parent Account" column as necessary<br> • Backup source: Agree to Company internal systems and records based on Company-provided reconciliation |
| 3 | Segment | • Agree to "ABS_4_Services_2026M1.xlsx" file provided by the Company, if not included agree to "Managed Services" |
| 4 | Account: Segment | • Agree to "ABS_4_Services_2026M1.xlsx" file or "Managed Service Raw Data Feed.csv" file provided by the Company<br> • Backup source: Agree to Company internal systems and records based on Company-provided reconciliation |
| 5 | Product / Service Type | • Agree to "ABS_4_Services_2026M1.xlsx" file or "Managed Service Raw Data Feed.csv" file provided by the Company<br> • Backup source: Agree to Company internal systems and records based on Company-provided reconciliation and "Product Mapping File.xlsx" |
| 6 | MAPPED Product / Service Type | • If "Segment" column equals "Fiber and Transport" or "Network Connectivity", value should represent what is in "Product / Service Type" column<br> • If "Segment" column equals "Managed Services", use "MS Key" tab to map value in "Product / Service Type" column appropriately |
| 7 | MRR ($) | • Agree to "ABS_4_Services_2026M1.xlsx" file or "Managed Service Raw Data Feed.csv" file provided by the Company<br> • Backup source: Agree to Company internal systems and records, invoice or contract documents based on Company-provided reconciliation and recalculate included NAA figure using company-provided MRR with NAA (Ccy) reconciliation |
| 8 | ARR ($) | • Agree to 12 \* MRR |
| 9 | MAR ($) | • Agree to "ABS_4_Services_2026M1.xlsx" file provided by the Company<br> • If "Segment" column equals "Managed Services", assumed to be $0<br> • Backup source: Agree to Company internal systems and records or contract documents based on Company-provided reconciliation |
| 10 | TMR ($) | • Agree to (ARR + (MAR \* 12)) |
| 11 | Contractual Price Escalator | • Agree to "ABS_4_Services_2026M1.xlsx" file provided by the Company<br> • If "Segment" column equals "Managed Services", assumed to be 0<br> • Backup source: Agree to Company internal systems and records based on Company-provided reconciliation |
| 12 | State(s) | • Agree to contract documents and/or invoices based on Company-provided reconciliation<br> • Company documentation requiring two signatures to be considered executed if signed by at least one of the two parties<br> • If >2 states listed on documents, then agree to "Multiple"<br> • Backup source: Agree to Company internal systems and records based on Company-provided reconciliation or "ABS_4_Services_2026M1.xlsx" file provided by the Company |

---

![](tm268800d1_ex99-1img002.jpg)

April 1, 2026

---

| | | |
|:---|:---|:---|
| **Step** | **Data Tape Field** | **Source Document / Procedure** |

---

---

| | | |
|:---|:---|:---|
| 13 | Service Start Date | • Agree to "ABS_4_Services_2026M1.xlsx" file or "Managed Service Raw Data Feed.csv" file provided by the Company<br> • Backup source: Agree to Company internal systems and records based on Company-provided reconciliation |
| 14 | Service Current Term Start Date | • Agree to "ABS_4_Services_2026M1.xlsx" file or "Managed Service Raw Data Feed.csv" file provided by the Company<br> • Backup source: Agree to Company internal systems and records based on Company-provided reconciliation |
| 15 | Current Expiration Date | • Agree to "ABS_4_Services_2026M1.xlsx" file or "Managed Service Raw Data Feed.csv" file provided by the Company<br> • Backup source: Agree to Company internal systems and records based on Company-provided reconciliation |
| 16 | Adjusted Current Expiration Date | • If the Current Expiration Date occurs on or before the Cut-Off Date, agree to 2/28/2026<br> • If the Current Expiration Date occurs after the Cut-off Date, agree to Current Expiration Date |
| 17 | Current Term (months) | • Agree to the difference in months between the 'Current Expiration Date' and 'Service Current Term Start Date' |
| 18 | Remaining Term (months) | • Agree to the quotient of (i) the Adjusted Current Expiration Date – the Cut-off Date, divided by (ii) 30 |
| 19 | Seasoning (months) | • If Service Start Date =0, 0<br> • If Service Start Date > 0, agree to the quotient of (i) the Cut-off date minus Service Start Date, divided by (ii) 30 |

---

![](tm268800d1_ex99-1img002.jpg)

April 1, 2026

**EXHIBIT II**

**<u>Data Tape Testing Summary of Results</u>**

Using non-statistical sampling techniques, The Company's Agent selected 150 contracts from the Data Tape for the purpose of testing specific attributes as detailed in Exhibit I included herein.

1. Service Name (150 Selections Tested)

FTI identified no errors during our testing of Service Name.

*Notes and Consideration: FTI agreed Service Name to the source documents and/or procedures as detailed in Exhibit I included herein.*

2. Parent Account (150 Selections Tested)

FTI identified no errors during our testing of Parent Account.

*Notes and Considerations: FTI agreed Parent Account to the source documents and/or procedures as detailed in Exhibit I included herein.*

3. Segment (150 Selections Tested)

FTI identified no errors during our testing of Segment.

*Notes and Considerations: FTI agreed Segment to the source documents and/or procedures as detailed in Exhibit I included herein.*

4. Account: Segment (150 Selections Tested)

FTI identified no errors during our testing of Account: Segment.

*Notes and Considerations: FTI agreed Account: Segment to the source documents and/or procedures as detailed in Exhibit I included herein.*

5. Product / Service Type (150 Selections Tested)

FTI identified no errors during our testing of Product / Service Type.

*Notes and Considerations: FTI agreed Product / Service Type to the source documents and/or procedures as detailed in Exhibit I included herein.*

6. MAPPED Product / Service Type (150 Selections Tested)

FTI identified no errors during our testing of MAPPED Product / Service Type.

*Notes and Considerations: FTI agreed MAPPED Product / Service Type to the source documents and/or procedures as detailed in Exhibit I included herein.*

![](tm268800d1_ex99-1img002.jpg)

April 1, 2026

7. MRR ($) (150 Selections Tested)

FTI identified four discrepancies during our testing of Monthly Recurring Revenue "MRR ($)".

---

| | | | | |
|:---|:---|:---|:---|:---|
| &nbsp;&nbsp;**#** | &nbsp;&nbsp;**Service Name** | &nbsp;&nbsp;**MRR ($) per<br> Data Tape** | &nbsp;&nbsp;**MRR ($) per Supporting<br> Documentation** | &nbsp;&nbsp;**Corrected per<br> Final Data Tape<br> (Yes or No)** |
| &nbsp;&nbsp;1 | &nbsp;&nbsp;513131Packet458844588446979 | &nbsp;&nbsp;$515.00 | &nbsp;&nbsp;$579.11 | &nbsp;&nbsp;Yes |
| &nbsp;&nbsp;2 | &nbsp;&nbsp;899975VOIP/SIP454704547046564 | &nbsp;&nbsp;$60.00 | &nbsp;&nbsp;$67.44 | &nbsp;&nbsp;Yes |
| &nbsp;&nbsp;3 | &nbsp;&nbsp;936222Packet450854508546180 | &nbsp;&nbsp;$325.00 | &nbsp;&nbsp;$365.47 | &nbsp;&nbsp;Yes |
| &nbsp;&nbsp;4 | &nbsp;&nbsp;942677VOIP/SIP425904453345262 | &nbsp;&nbsp;$63.90 | &nbsp;&nbsp;$71.85 | &nbsp;&nbsp;Yes |

---

*Notes and Considerations: FTI agreed MRR ($) to the source documents and/or procedures as detailed in Exhibit I included herein. Per Management, the discrepancies above were due to data entry errors. As the discrepancies were corrected in the Final Data Tape, no exceptions were noted for testing purposes.*

8. ARR ($) (150 Selections)

FTI identified four discrepancies during our testing of Annualized Monthly Recurring Revenue "ARR ($)".

---

| | | | | |
|:---|:---|:---|:---|:---|
| &nbsp;&nbsp;**#** | &nbsp;&nbsp;**Service Name** | &nbsp;&nbsp;**ARR ($) per<br> Data Tape** | &nbsp;&nbsp;**ARR ($) per Supporting<br> Documentation** | &nbsp;&nbsp;**Corrected per<br> Final Data Tape<br> (Yes or No)** |
| &nbsp;&nbsp;1 | &nbsp;&nbsp;513131Packet458844588446979 | &nbsp;&nbsp;$6180.00 | &nbsp;&nbsp;$6949.32 | &nbsp;&nbsp;Yes |
| &nbsp;&nbsp;2 | &nbsp;&nbsp;899975VOIP/SIP454704547046564 | &nbsp;&nbsp;$720.00 | &nbsp;&nbsp;$809.28 | &nbsp;&nbsp;Yes |
| &nbsp;&nbsp;3 | &nbsp;&nbsp;936222Packet450854508546180 | &nbsp;&nbsp;$3900.00 | &nbsp;&nbsp;$4385.64 | &nbsp;&nbsp;Yes |
| &nbsp;&nbsp;4 | &nbsp;&nbsp;942677VOIP/SIP425904453345262 | &nbsp;&nbsp;$766.80 | &nbsp;&nbsp;$862.20 | &nbsp;&nbsp;Yes |

---

*Notes and Considerations: FTI recalculated ARR ($) using the source documents and/or procedures as detailed in Exhibit I included herein. FTI noted the discrepancies above were due to the differences in MRR ($) (Step #7). As the discrepancies were corrected in the Final Data Tape, no exceptions were noted for testing purposes.*

9. MAR ($) (150 Selections Tested)

FTI identified no errors during our testing of Monthly Amortized Revenue "MAR ($)".

*Notes and Considerations: FTI agreed MAR ($) to the source documents and/or procedures as detailed in Exhibit I included herein.*

10. TMR ($) (150 Selections)

FTI identified four discrepancies during our testing of Total Monthly Revenue "TMR ($)".

---

| | | | | |
|:---|:---|:---|:---|:---|
| &nbsp;&nbsp;**#** | &nbsp;&nbsp;**Service Name** | &nbsp;&nbsp;**TMR ($) per<br> Data Tape** | &nbsp;&nbsp;**TMR ($) per Supporting<br> Documentation** | &nbsp;&nbsp;**Corrected per<br> Final Data Tape<br> (Yes or No)** |
| &nbsp;&nbsp;1 | &nbsp;&nbsp;513131Packet458844588446979 | &nbsp;&nbsp;$579.12 | &nbsp;&nbsp;$6949.32 | &nbsp;&nbsp;Yes |
| &nbsp;&nbsp;2 | &nbsp;&nbsp;899975VOIP/SIP454704547046564 | &nbsp;&nbsp;$67.47 | &nbsp;&nbsp;$809.28 | &nbsp;&nbsp;Yes |
| &nbsp;&nbsp;3 | &nbsp;&nbsp;936222Packet450854508546180 | &nbsp;&nbsp;$365.46 | &nbsp;&nbsp;$4385.64 | &nbsp;&nbsp;Yes |
| &nbsp;&nbsp;4 | &nbsp;&nbsp;942677VOIP/SIP425904453345262 | &nbsp;&nbsp;$71.86 | &nbsp;&nbsp;$862.20 | &nbsp;&nbsp;Yes |

---

*Notes and Considerations: FTI recalculated TMR ($) using the source documents and/or procedures as detailed in Exhibit I included herein. FTI noted the discrepancies above were due to the differences in MRR ($) (Step #7) and ARR ($) (Step #8). As the discrepancies were corrected in the Final Data Tape, no exceptions were noted for testing purposes.*

![](tm268800d1_ex99-1img002.jpg)

April 1, 2026

11. Contractual Price Escalator (150 Selections Tested)

FTI identified no errors during our testing of Contractual Price Escalator.

*Notes and Considerations: FTI agreed Contractual Price Escalator to the source documents and/or procedures as detailed in Exhibit I included herein.*

12. State(s) (150 Selections Tested)

FTI identified one discrepancy during our testing of State(s).

---

| | | | | |
|:---|:---|:---|:---|:---|
| &nbsp;&nbsp;**#** | &nbsp;&nbsp;**Service Name** | &nbsp;&nbsp;**State(s) per Data<br> Tape** | &nbsp;&nbsp;**State(s) per Supporting<br> Documentation** | &nbsp;&nbsp;**Corrected per<br> Final Data Tape<br> (Yes or No)** |
| &nbsp;&nbsp;1 | &nbsp;&nbsp;942677VOIP/SIP425904453345262 | &nbsp;&nbsp;ID / ID | &nbsp;&nbsp;GA / GA | &nbsp;&nbsp;Yes |

---

*Notes and Considerations: FTI agreed State(s) to the source documents and/or procedures as detailed in Exhibit I included herein. Per Management, the discrepancy above was due to a data entry error. As the discrepancy was corrected in the Final Data Tape, no exception was noted for testing purposes.*

13. Service Start Date (150 Selections Tested)

FTI identified no errors during our testing of Service Start Date.

*Notes and Considerations: FTI agreed Service Start Date to the source documents and/or procedures as detailed in Exhibit I included herein.*

14. Service Current Term Start Date (150 Selections Tested)

FTI identified no errors during our testing of Service Current Term Start Date.

*Notes and Considerations: FTI agreed Service Current Term Start Date to the source documents and/or procedures as detailed in Exhibit I included herein.*

15. Current Expiration Date (150 Selections Tested)

FTI identified no errors during our testing of Current Expiration Date.

*Notes and Considerations: FTI agreed Current Expiration Date to the source documents and/or procedures as detailed in Exhibit I included herein.*

![](tm268800d1_ex99-1img002.jpg)

April 1, 2026

16. Adjusted Current Expiration Date (150 Selections Tested)

FTI identified no errors during our testing of Adjusted Current Expiration Date.

*Notes and Considerations: FTI recalculated Adjusted Current Expiration Date using the source documents and/or procedures as detailed in Exhibit I included herein.*

17. Current Term (months) (150 Selections Tested)

FTI identified no errors during our testing of Current Term (months).

*Notes and Considerations: FTI recalculated Current Term (months) using the source documents and/or procedures as detailed in Exhibit I included herein.*

18. Remaining Term (months) (150 Selections Tested)

FTI identified no errors during our testing of Remaining Term (months).

*Notes and Considerations: FTI recalculated Remaining Term (months) using the source documents and/or procedures as detailed in Exhibit I included herein.*

19. Seasoning (months) (150 Selections Tested)

FTI identified no errors during our testing of Seasoning (months).

*Notes and Considerations: FTI recalculated Seasoning (months) using the source documents and/or procedures as detailed in Exhibit I included herein.*

![](tm268800d1_ex99-1img002.jpg)