---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-26-016992"
form_type: "8-K"
ticker: null
cik: "0001260125"
company_name: "HYUNDAI ABS FUNDING LLC"
filed_at: "2026-02-18T23:59:59+00:00"
generated_at: "2026-05-16T01:57:44.212722+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Hyundai ABS Funding closes $2.39B auto loan securitization (2026-A) on Feb 18

## Summary
- Receivables Purchase Agreement covers $2,392,354,765.71 in retail installment contracts from Hyundai Capital America.
- Notes issued in classes A-1, A-2-A, A-2-B, A-3, A-4, B, and C under SF-3 registration.
- Transaction involves Citibank as Indenture Trustee, U.S. Bank Trust as Owner Trustee, Clayton Fixed Income as asset reviewer.
- Closing occurred February 18, 2026; agreements include Sale and Servicing Agreement, Indenture, Trust Agreement.

## SEC filing metadata
- accession: 0001104659-26-016992
- form_type: 8-K
- cik: 0001260125
- company_name: HYUNDAI ABS FUNDING LLC
- filed_at: 2026-02-18T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 1.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1260125/000110465926016992/0001104659-26-016992-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1260125/000110465926016992/tm264376d12_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-26-016992
- JSON: https://secwatch.observer/filing/0001104659-26-016992.json
- Plain text: https://secwatch.observer/filing/0001104659-26-016992.txt

## Key facts
- Material Agreements
  HYUNDAI ABS FUNDING LLC amended Amended and Restated Trust Agreement with U.S. Bank Trust National Association and HCA (effective 2026-02-18).
  - Action: amendment
  - Counterparty: U.S. Bank Trust National Association and HCA
  - Effective: 2026-02-18
  source text: Amended and Restated Trust Agreement, by and among HABS, U.S. Bank Trust National Association (the “Owner Trustee”) and HCA which amended and restated the Trust Agreement, dated as of November 19, 2025
  evidence_url: https://www.sec.gov/Archives/edgar/data/1260125/000110465926016992/0001104659-26-016992-index.htm
- Material Agreements
  HYUNDAI ABS FUNDING LLC entered into Receivables Purchase Agreement with HCA (effective 2026-02-18).
  - Action: entry
  - Counterparty: HCA
  - Effective: 2026-02-18
  source text: Receivables Purchase Agreement, between Hyundai ABS Funding, LLC (“HABS”) and HCA, pursuant to which HCA transferred to HABS certain retail installment sale contracts
  evidence_url: https://www.sec.gov/Archives/edgar/data/1260125/000110465926016992/0001104659-26-016992-index.htm
- Material Agreements
  HYUNDAI ABS FUNDING LLC entered into Owner Trust Administration Agreement with the Trust, HCA, and the Indenture Trustee (effective 2026-02-18).
  - Action: entry
  - Agreement: notes offering
  - Counterparty: the Trust, HCA, and the Indenture Trustee
  - Effective: 2026-02-18
  source text: Owner Trust Administration Agreement, by and among the Trust, HCA, as administrator and the Indenture Trustee, relating to the provision by HCA of certain services relating to the Notes
  evidence_url: https://www.sec.gov/Archives/edgar/data/1260125/000110465926016992/0001104659-26-016992-index.htm
- Material Agreements
  HYUNDAI ABS FUNDING LLC entered into Sale and Servicing Agreement with the Trust, HABS, HCA, and Citibank, N.A. (effective 2026-02-18).
  - Action: entry
  - Agreement: notes offering
  - Counterparty: the Trust, HABS, HCA, and Citibank, N.A.
  - Effective: 2026-02-18
  source text: Sale and Servicing Agreement, by and among the Trust, HABS, as depositor, HCA, as seller and servicer, and Citibank, N.A. (the “Indenture Trustee”), pursuant to which the Receivables and related property were transferred to the Trust
  evidence_url: https://www.sec.gov/Archives/edgar/data/1260125/000110465926016992/0001104659-26-016992-index.htm
- Material Agreements
  HYUNDAI ABS FUNDING LLC entered into Indenture with the Trust and Citibank, N.A. (effective 2026-02-18).
  - Action: entry
  - Agreement: notes offering
  - Counterparty: the Trust and Citibank, N.A.
  - Effective: 2026-02-18
  source text: (the “Indenture Trustee”), pursuant to which the Receivables and related property were transferred to the Trust. 4. Indenture, by and between
  evidence_url: https://www.sec.gov/Archives/edgar/data/1260125/000110465926016992/0001104659-26-016992-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.