--- schema_version: "secwatch.filing_event.v1" accession: "0001104659-26-060182" form_type: "8-K" ticker: null cik: "0002123682" company_name: "Honda Auto Receivables 2026-2 Owner Trust" filed_at: "2026-05-13T19:18:12+00:00" generated_at: "2026-05-13T19:20:57.044141+00:00" event_type: "debt" sentiment: "neutral" materiality_score: 0.3 calibrated_materiality_score: 0.3 confidence: "medium" source: SEC EDGAR --- # Honda Auto Receivables 2026-2 Trust closes ABS issuance on May 13, 2026 ## Summary - Closing date May 13, 2026; Issuer: Honda Auto Receivables 2026-2 Owner Trust. - Classes A-1, A-2a, A-2b, A-3, A-4 Asset Backed Notes issued; AHFC retains at least 5% of each class. - Underlying assets: retail installment sale contracts for new/used Honda and Acura vehicles. - Related agreements filed: Receivables Purchase, Sale and Servicing, Indenture, Administration, Trust, Asset Review, Control. ## SEC filing metadata - accession: 0001104659-26-060182 - form_type: 8-K - cik: 0002123682 - company_name: Honda Auto Receivables 2026-2 Owner Trust - filed_at: 2026-05-13T19:18:12+00:00 - event_type: debt - sentiment: neutral - materiality_score: 0.3 - calibrated_materiality_score: 0.3 - confidence: medium - sec_items: 1.01, 9.01 - EDGAR index: https://www.sec.gov/Archives/edgar/data/2123682/000110465926060182/0001104659-26-060182-index.htm - EDGAR primary document: https://www.sec.gov/Archives/edgar/data/890975/000110465926060182/tm2611296d9_8k.htm ## Machine-readable alternates - HTML: https://secwatch.observer/filing/0001104659-26-060182 - JSON: https://secwatch.observer/filing/0001104659-26-060182.json - Plain text: https://secwatch.observer/filing/0001104659-26-060182.txt ## Key facts - Material Agreements Honda Auto Receivables 2026-2 Owner Trust entered into Asset Representations Review Agreement with Honda Auto Receivables 2026-2 Owner Trust, AHFC, as sponsor and servicer, and Clayton Fixed Income Services LLC valued at Review of certain representations with respect to the Receivables (effective 2026-05-13). - Action: entry - Counterparty: Honda Auto Receivables 2026-2 Owner Trust, AHFC, as sponsor and servicer, and Clayton Fixed Income Services LLC - Value: Review of certain representations with respect to the Receivables - Effective: 2026-05-13 source text: An Asset Representations Review Agreement (the "Asset Representations Review Agreement"), among the Trust, AHFC, as sponsor and servicer, and Clayton Fixed Income Services LLC, as asset representations reviewer, relating to the review of certain representations with respect to the Receivables. evidence_url: https://www.sec.gov/Archives/edgar/data/2123682/000110465926060182/0001104659-26-060182-index.htm - Material Agreements Honda Auto Receivables 2026-2 Owner Trust entered into Securities Account Control Agreement with Issuer, Indenture Trustee, and Securities Intermediary (U.S. Bank National Association) valued at Maintenance of certain accounts by the Securities Intermediary (effective 2026-05-13). - Action: entry - Agreement: notes offering - Counterparty: Issuer, Indenture Trustee, and Securities Intermediary (U.S. Bank National Association) - Value: Maintenance of certain accounts by the Securities Intermediary - Effective: 2026-05-13 source text: A Securities Account Control Agreement (the "Securities Account Control Agreement"), by and among the Issuer, the Indenture Trustee and the Securities Intermediary, pursuant to which the Securities Intermediary will maintain certain accounts. evidence_url: https://www.sec.gov/Archives/edgar/data/2123682/000110465926060182/0001104659-26-060182-index.htm - Material Agreements Honda Auto Receivables 2026-2 Owner Trust entered into Sale and Servicing Agreement with AHR LLC, as seller, AHFC, as servicer, RPA seller and sponsor, and U.S. Bank Trust Company, National Association, as indenture trustee valued at Transfer of receivables and related property to the Issuer (effective 2026-05-13). - Action: entry - Agreement: notes offering - Counterparty: AHR LLC, as seller, AHFC, as servicer, RPA seller and sponsor, and U.S. Bank Trust Company, National Association, as indenture trustee - Value: Transfer of receivables and related property to the Issuer - Effective: 2026-05-13 source text: A Sale and Servicing Agreement (the "Sale and Servicing Agreement"), among AHR LLC, as seller, AHFC, as servicer, RPA seller and sponsor, and acknowledged and accepted by U.S. Bank Trust Company, National Association, as indenture trustee (the "Indenture Trustee"), pursuant to which the Receivables and related property were transferred to the Issuer. evidence_url: https://www.sec.gov/Archives/edgar/data/2123682/000110465926060182/0001104659-26-060182-index.htm - Material Agreements Honda Auto Receivables 2026-2 Owner Trust entered into Receivables Purchase Agreement with American Honda Finance Corporation and American Honda Receivables LLC valued at Sale of certain asset backed notes - registration of agreements under Item 1.01 (effective 2026-05-13). - Action: entry - Counterparty: American Honda Finance Corporation and American Honda Receivables LLC - Value: Sale of certain asset backed notes - registration of agreements under Item 1.01 - Effective: 2026-05-13 source text: In connection with the sale of certain of the Class A-1, Class A-2a, Class A-2b, Class A-3 and Class A-4 Asset Backed Notes (together, the "Underwritten Notes") of Honda Auto Receivables 2026-2 Owner Trust (the "Issuer"), which are described in the Final Prospectus dated May 5, 2026 and which were issued on May 13, 2026 (the "Closing Date"), the Registrant is filing the agreements listed below, each dated as of the Closing Date. evidence_url: https://www.sec.gov/Archives/edgar/data/2123682/000110465926060182/0001104659-26-060182-index.htm - Material Agreements Honda Auto Receivables 2026-2 Owner Trust entered into Indenture with Issuer, U.S. Bank National Association, as securities intermediary, and Indenture Trustee, and AHFC, as servicer valued at Issuance of the Notes pursuant to the Indenture (effective 2026-05-13). - Action: entry - Agreement: notes offering - Counterparty: Issuer, U.S. Bank National Association, as securities intermediary, and Indenture Trustee, and AHFC, as servicer - Value: Issuance of the Notes pursuant to the Indenture - Effective: 2026-05-13 source text: An Indenture (the "Indenture"), by and among the Issuer, U.S. Bank National Association, as securities intermediary (the "Securities Intermediary"), and the Indenture Trustee, and acknowledged and accepted by AHFC, as servicer, pursuant to which the Issuer will cause the issuance of the Notes. evidence_url: https://www.sec.gov/Archives/edgar/data/2123682/000110465926060182/0001104659-26-060182-index.htm - Material Agreements Honda Auto Receivables 2026-2 Owner Trust entered into Amended and Restated Trust Agreement with AHR LLC, The Bank of New York Mellon, and BNY Mellon Trust of Delaware valued at Amended and restated trust agreement pursuant to which the Issuer was formed (effective 2026-05-13). - Action: entry - Counterparty: AHR LLC, The Bank of New York Mellon, and BNY Mellon Trust of Delaware - Value: Amended and restated trust agreement pursuant to which the Issuer was formed - Effective: 2026-05-13 source text: An Amended and Restated Trust Agreement (the "Amended and Restated Trust Agreement"), among AHR LLC, The Bank of New York Mellon, as owner trustee, and BNY Mellon Trust of Delaware, as Delaware trustee, which amended and restated the Trust Agreement, dated as of April 6, 2026, pursuant to which the Issuer was formed. evidence_url: https://www.sec.gov/Archives/edgar/data/2123682/000110465926060182/0001104659-26-060182-index.htm - Material Agreements Honda Auto Receivables 2026-2 Owner Trust entered into Administration Agreement with Issuer, AHFC, as sponsor and administrator, AHR LLC, as depositor, and the Indenture Trustee valued at Provision by AHFC of certain services relating to the Notes (effective 2026-05-13). - Action: entry - Agreement: notes offering - Counterparty: Issuer, AHFC, as sponsor and administrator, AHR LLC, as depositor, and the Indenture Trustee - Value: Provision by AHFC of certain services relating to the Notes - Effective: 2026-05-13 source text: An Administration Agreement (the "Administration Agreement"), among the Issuer, AHFC, as sponsor and administrator, AHR LLC, as depositor, and the Indenture Trustee, relating to the provision by AHFC of certain services relating to the Notes. evidence_url: https://www.sec.gov/Archives/edgar/data/2123682/000110465926060182/0001104659-26-060182-index.htm This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.