Form ABS-EE/A Filings

What Is SEC Form ABS-EE/A?

SEC Form ABS-EE/A is an amendment to Form ABS-EE, which is filed under Exchange Act rules to submit the asset-level data file and related document exhibits required for certain asset-backed securities offerings.

This form is typically filed when a depositor, issuing entity, or authorized filer needs to revise previously filed Exhibit 102 (Asset Data File) and/or Exhibit 103 (Asset Related Document) to reflect corrections, updates, or other changes to the submission.

Form ABS-EE/A supports standardized asset-level transparency by allowing amended electronic exhibits to be filed and made available on EDGAR, consistent with the Form ABS-EE framework and staff guidance.

Key elements typically found in SEC Form ABS-EE/A include:

• Name of the issuing entity and depositor
• Identification of the related asset-backed securities transaction
• Updated Exhibit 102 (Asset Data File) and/or Exhibit 103 (Asset Related Document)
• Description of the amendment purpose or changes being submitted
• Signature of the depositor or authorized signatory, as applicable

SEC Form ABS-EE/A Filing Deadlines

SEC Form ABS-EE/A is filed on an event-driven basis when an amendment to previously submitted ABS-EE exhibits is necessary. Timing depends on the filer’s need to correct or update the asset-level exhibits and the applicable transaction reporting framework.

Key Things to Know About Form ABS-EE/A Filing Rules

• Amendment Use Case: Form ABS-EE/A is used to amend a previously filed Form ABS-EE by updating the asset data file and/or the asset-related document exhibits when changes are required.
• Exhibits Are Central: The filing generally focuses on revised Exhibit 102 (Asset Data File) and/or Exhibit 103 (Asset Related Document) submitted in the required electronic format.
• EDGAR Submission Format Matters: Filers should follow SEC technical and compliance guidance for Form ABS-EE submissions, including how revised data should be presented in amended exhibits.
• Signature Requirements Apply: The report on Form ABS-EE (and amendments, as applicable) must be signed by the depositor or an authorized representative, depending on the filing basis described in the form instructions.
• Used in ABS Disclosure Workflows: Form ABS-EE/A is part of the broader asset-backed disclosure process under Regulation AB II and related SEC requirements for asset-level information delivery.

For guidance on how amended asset-level exhibits are handled in practice, filers often refer to SEC staff interpretations on the information for ABS-EE filings and the exhibit standards applied to ABS submissions.

To monitor asset-backed exhibit submissions and amendments, our Latest SEC Filings helps you track filings and form types such as Form ABS-EE, along with transaction-level filing histories and related exhibit postings.