SEC Expands Accommodations for Issuers of Asset-Backed Securities Submitting Draft Registration Statements

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 draft registration statement review accommodations to issuers of asset-backed securities (“ABS Issuers”) that file on Forms SF-1 and SF-3.... By: Mayer Brown Free Writings + Perspectives