Topic
Asset-Backed Securities
131 published works
Free Writings + Perspectives
SEC Expands Accommodations for Issuers of Asset-Backed Securities Submitting Draft Registration Statements
By James J. Antonopoulos, Amanda L. Baker, Brian L. Kuhl, Stuart M. Litwin, Michelle Stasny, Liz Walsh, Jennifer Zepralka
On September 8, 2026, the staff (the “Staff”) of the Division of Corporation Finance of the Securities and Exchange Commission (the “SEC”) announced that the SEC is expanding its nonpublic…
Government Enforcement, Compliance & Investigations Report
SEC Charges Former Executives of Subprime Auto Lender Over Alleged $1.9 Billion ABS Fraud
By Kip Randall, Sarah Razaq Sallis
On August 18, 2026, the Securities and Exchange Commission (SEC or the Commission) charged the former CEO, CFO, and Senior Director of Finance of a Texas-based auto lending company with…
Credit Chronometer
Lighting the Match — Subprime Auto ABS Structure Comes Under Attack
By Joseph Cioffi, Nicole Zatserkovniy
Investors in subprime auto asset-backed securities (ABS) have had more than a decade to study the wave of litigation that followed the collapse of subprime residential mortgage-backed securities, assess the…
Free Writings + Perspectives
Short-term, In-depth: A Guide to Recent Trends in Commercial Paper and Asset-Backed Commercial Paper
By Neil Hamilton, Rafe Khokhar, Jerry R. Marlatt, Peter Pears
Webinar | February 4, 202610:00 a.m. – 11:00 a.m. ESTRegister here. Mayer Brown has a long history in short-term paper. Join this webinar as we discuss some key trends and innovations…
Horizons
Structured credit & ABS in 2026: winning execution in a high‑volume cycle
By Colin McKee
2026 is a proving ground for structured credit desks. Market activity is accelerating across CLOs, ABS, and SRTs, while regulators demand audit-ready data and investors demand allocation transparency. For firms…
Credit Chronometer
Double Trouble in Tricolor: Risks in Collateral Misrepresentation
By Joseph Cioffi, Nicole Zatserkovniy
In a troubling development for the broader subprime auto and asset-backed securities markets, several auto loans tied to Tricolor Auto were found to contain duplicate vehicle identification numbers (VINs), suggesting…
Consumer Financial Services Review
SEC Seeks Input on Modernizing RMBS Disclosure Requirements and Enhancements to ABS Registration to Revitalize Public Securitization Market
The Securities and Exchange Commission (SEC) has published a concept release inviting public comment on potential reforms to disclosure requirements for residential mortgage-backed securities (RMBS) in the registered asset-backed securities (ABS) market.…
Beyond the First 100 Days
SEC Seeks Public Feedback on Expanding Access to Public Securitization Markets
The SEC is soliciting comments on whether the current framework for asset-backed securities registration and reporting is serving the needs of today’s securitization market. By Matt Hays and Rolaine Soril…
Free Writings + Perspectives
Concept Release on RMBS Disclosures and Enhancements to ABS Registration; Review of “Asset-Backed Security” Definition
By Anna T. Pinedo, Jerry R. Marlatt
On September 26, 2025, the Securities and Exchange Commission published a concept release requesting comments on whether to amend the asset-level disclosure requirements for residential mortgage-backed securities (RMBS) in Item…
The Securities Law Blog
SEC Seeks Public Comment to Improve Rules on Residential Mortgage-Backed Securities and Asset-Backed Securities
The Securities and Exchange Commission today published a concept release soliciting public comment on how to improve current SEC rules governing residential mortgage-backed securities (RMBS) and certain aspects of asset-backed…