---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-26-056928"
form_type: "8-K"
ticker: null
cik: "0002123682"
company_name: "Honda Auto Receivables 2026-2 Owner Trust"
filed_at: "2026-05-07T23:59:59+00:00"
generated_at: "2026-05-14T22:08:13.814583+00:00"
event_type: "debt"
sentiment: "neutral"
materiality_score: 0.3
calibrated_materiality_score: 0.3
confidence: "high"
source: SEC EDGAR
---

# Honda Auto Receivables 2026-2 issues $2.1B ABS notes across five classes

## Summary
- Total initial principal $2,105,270,000 in Class A notes: A-1 (3.828%), A-2a (4.11%), A-2b (SOFR+0.38%), A-3 (4.30%), A-4 (4.33%).
- Closing date May 13, 2026; underwriting syndicate led by Barclays, Mizuho, SMBC Nikko, SG Americas.
- Receivables pool consists of Honda/Acura retail installment contracts transferred by AHFC to AHR LLC.
- AHFC retains at least 5% of each class as required by risk retention rules.

## SEC filing metadata
- accession: 0001104659-26-056928
- form_type: 8-K
- cik: 0002123682
- company_name: Honda Auto Receivables 2026-2 Owner Trust
- filed_at: 2026-05-07T23:59:59+00:00
- event_type: debt
- sentiment: neutral
- materiality_score: 0.3
- calibrated_materiality_score: 0.3
- confidence: high
- sec_items: 1.01, 8.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/2123682/000110465926056928/0001104659-26-056928-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/890975/000110465926056928/tm2611296d7_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-26-056928
- JSON: https://secwatch.observer/filing/0001104659-26-056928.json
- Plain text: https://secwatch.observer/filing/0001104659-26-056928.txt

## Source-grounded claims
- claim_id: c4e10d26a9e706ac28f9e010a86755d34f7424f0
  claim: Honda Auto Receivables 2026-2 Owner Trust entered into Underwriting Agreement with American Honda Receivables LLC, American Honda Finance Corporation, Barclays Capital Inc., Mizuho Securities USA LLC, SMBC Nikko Securities America, Inc., and SG Americas Securities, LLC valued at $2,105,270,000 initial principal amount of Notes (effective 2026-05-05).
  evidence_excerpt: On May 5, 2026, American Honda Receivables LLC ("AHR LLC") and American Honda Finance Corporation ("AHFC") entered into an Underwriting Agreement with Barclays Capital Inc. ("Barclays"), Mizuho Securities USA LLC ("Mizuho"), SMBC Nikko Securities America, Inc. ("SMBC Nikko") and SG Americas Securities, LLC ("SG"), each on behalf of itself and as a representative of the several underwriters, for the sale of certain notes of Honda Auto Receivables 2026-2 Owner Trust (the "Issuer"), in the following classes and in the amounts described therein: Class A-1 3.828% Asset Backed Notes (the "Class A-1 Notes"), Class A-2a 4.11% Asset Backed Notes (the "Class A-2a Notes"), Class A-2b SOFR Rate + 0.38% Asset Backed Notes (the "Class A-2b Notes"), Class A-3 4.30% Asset Backed Notes (the "Class A-3 Notes") and Class A-4 4.33% Asset Backed Notes (the "Class A-4 Notes") (collectively, the "Underwritten Notes"). The Underwritten Notes will be issued on or about May 13, 2026 (the "Closing Date"). AHFC w
  evidence_url: https://www.sec.gov/Archives/edgar/data/2123682/000110465926056928/0001104659-26-056928-index.htm

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