<SEC-DOCUMENT>0001683168-23-002313.txt : 20230412
<SEC-HEADER>0001683168-23-002313.hdr.sgml : 20230412
<ACCEPTANCE-DATETIME>20230412150621
ACCESSION NUMBER:		0001683168-23-002313
CONFORMED SUBMISSION TYPE:	ABS-15G
PUBLIC DOCUMENT COUNT:		4
CONFORMED PERIOD OF REPORT:	20230412
ITEM INFORMATION:		Findings and Conclusions of the Third Party Due Diligence Provider Obtained by the Issuer
FILED AS OF DATE:		20230412
DATE AS OF CHANGE:		20230412
ABS RULE:           	RULE-15GA2
REGISTERED ENTITY:         	N
ABS ASSET CLASS:             	Auto loans

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CPS Receivables Five LLC
		CENTRAL INDEX KEY:			0001518859
		STANDARD INDUSTRIAL CLASSIFICATION:	ASSET-BACKED SECURITIES [6189]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		ABS-15G
		SEC ACT:		Dodd Frank Act
		SEC FILE NUMBER:	025-02505
		FILM NUMBER:		23815474

	BUSINESS ADDRESS:	
		STREET 1:		19500 JAMBOREE ROAD
		CITY:			IRVINE
		STATE:			CA
		ZIP:			92612
		BUSINESS PHONE:		949-753-6800

	MAIL ADDRESS:	
		STREET 1:		19500 JAMBOREE ROAD
		CITY:			IRVINE
		STATE:			CA
		ZIP:			92612

DEPOSITOR:         

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CPS Receivables Five LLC
		CENTRAL INDEX KEY:			0001518859
		STANDARD INDUSTRIAL CLASSIFICATION:	ASSET-BACKED SECURITIES [6189]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		ABS-15G
		SEC ACT:		Dodd Frank Act

	BUSINESS ADDRESS:	
		STREET 1:		19500 JAMBOREE ROAD
		CITY:			IRVINE
		STATE:			CA
		ZIP:			92612
		BUSINESS PHONE:		949-753-6800

	MAIL ADDRESS:	
		STREET 1:		19500 JAMBOREE ROAD
		CITY:			IRVINE
		STATE:			CA
		ZIP:			92612

SECURITIZER:             

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CONSUMER PORTFOLIO SERVICES, INC.
		CENTRAL INDEX KEY:			0000889609
		STANDARD INDUSTRIAL CLASSIFICATION:	FINANCE SERVICES [6199]
		IRS NUMBER:				330459135
		STATE OF INCORPORATION:			CA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		ABS-15G
		SEC ACT:		Dodd Frank Act
		SEC FILE NUMBER:	025-00641

	BUSINESS ADDRESS:	
		STREET 1:		19500 JAMBOREE ROAD
		CITY:			IRVINE
		STATE:			CA
		ZIP:			92612
		BUSINESS PHONE:		9497536800

	MAIL ADDRESS:	
		STREET 1:		19500 JAMBOREE ROAD
		CITY:			IRVINE
		STATE:			CA
		ZIP:			92612

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CONSUMER PORTFOLIO SERVICES INC
		DATE OF NAME CHANGE:	19930328
</SEC-HEADER>
<DOCUMENT>
<TYPE>ABS-15G
<SEQUENCE>1
<FILENAME>cps_abs15g.htm
<DESCRIPTION>ASSET-BACKED SECURITIES REPORT
<TEXT>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Washington, D.C. 20549</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM ABS-15G </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>ASSET-BACKED SECURITIZER </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>REPORT PURSUANT TO SECTION 15G OF </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>THE SECURITIES EXCHANGE ACT OF 1934 </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Check the appropriate box to indicate the filing
obligation to which this form is intended to satisfy:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><FONT STYLE="font-family: Wingdings">&uml;</FONT>&nbsp;&nbsp;Rule
15Ga-1 under the Exchange Act (17 CFR 240.15Ga-1) for the reporting period ________________ to ________________</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">Date of Report (Date of earliest event reported)&nbsp;__________________________</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">Commission File Number of securitizer: _______________________________</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">Central Index Key Number of securitizer:&nbsp;___________________________________&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Indicate by check mark whether the securitizer has no activity to report
for the initial period pursuant to Rule 15Ga-1(c)(1)&nbsp;&nbsp;<FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Indicate by check mark whether the securitizer has no activity to report
for the quarterly period pursuant to Rule 15Ga-1(c)(2)(i)<B>&nbsp;&nbsp;</B><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Indicate by check mark whether the securitizer has no activity to report
for the annual period pursuant to Rule 15Ga-1(c)(2)(ii)&nbsp;&nbsp;<FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT>&nbsp;&nbsp;Rule
15Ga-2 under the Exchange Act (17 CFR 240.15Ga-2)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Central Index Key Number of depositor: <U>0001518859</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><U>CPS Auto Receivables Trust 2023-B</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exact name of issuing entity as specified in its
charter)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Central Index Key Number of issuing entity (if applicable): Not applicable</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Central Index Key Number of underwriter (if applicable): Not applicable</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><U>Danny Bharwani, 949-753-6811</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Name and telephone number, including area code,
of the person</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">to contact in connection with this filing</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART II: FINDINGS AND CONCLUSIONS OF THIRD-PARTY
DUE DILIGENCE REPORTS </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 2.01 Findings and Conclusions of a Third Party Due Diligence
Report Obtained by the Issuer </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.75pt"><FONT STYLE="background-color: white">Attached as Exhibit 99.1
to this Form ABS-15G is an Independent Accountants&rsquo; Report on Applying Agreed-Upon Procedures, with respect to certain agreed-upon
procedures performed by KPMG LLP, a third-party due diligence provider.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.75pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.75pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.75pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.75pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.75pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.75pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.75pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.75pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.75pt">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.75pt">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.75pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.75pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.75pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.75pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.75pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.75pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.75pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.75pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.75pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.75pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.75pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.75pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.75pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.75pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.75pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.75pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.75pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.75pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.75pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.75pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SIGNATURES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Pursuant to the requirements of the Securities Exchange Act of 1934,
the reporting entity has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 4.3in">CPS RECEIVABLES FIVE LLC<BR>
(Depositor)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 4.3in">By: <U>/s/&nbsp; Danny Bharwani&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 4.3in">Name: Danny Bharwani</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 4.3in">Title: Vice President</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Date: April 12, 2023</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>cps_ex9901.htm
<DESCRIPTION>INDEPENDENT ACCOUNTANT'S REPORT
<TEXT>
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<P STYLE="margin: 0"><B>Exhibit 99.1</B></P>

<P STYLE="margin: 0pt 0">&nbsp;</P>

<P STYLE="margin: 0pt 0"><IMG SRC="a1.jpg" ALT="" STYLE="height: 98px; width: 300px"></P>

<P STYLE="margin: 0pt 0">&nbsp;</P>

<P STYLE="margin: 0pt 0">&nbsp;</P>

<P STYLE="margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Independent Accountants&rsquo; Agreed-Upon
Procedures Report</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Consumer Portfolio Services, Inc. (the &ldquo;Company&rdquo;)<BR>
Citigroup Global Markets Inc.<BR>
Capital One Securities, Inc.<BR>
(together, the &ldquo;Specified Parties&rdquo;)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Re: CPS Auto Receivables Trust 2023-B &ndash; Data File Procedures</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We have performed the procedures described below on the specified attributes
in an electronic data file entitled &ldquo;bb.Pool_2023-B_022823_Indicative.xlsx,&rdquo; provided by the Company on March&nbsp;10, 2023,
containing information on 14,414 automobile retail installment sale contracts (&ldquo;Receivables&rdquo;) as of February&nbsp;28, 2023
(the &ldquo;Data File&rdquo;), which we were informed are intended to be included as collateral in the offering by CPS Auto Receivables
Trust 2023-B. The Company is responsible for the specified attributes identified by the Company in the Data File.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Specified Parties have agreed to and acknowledged that the procedures
performed are appropriate to meet their intended purpose of assisting specified parties in evaluating the accuracy of the specified attributes
in the Data File. This report may not be suitable for any other purpose. No other parties have agreed to or acknowledged the appropriateness
of these procedures for the intended purpose or any other purpose.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The procedures performed may not address all the items of interest
to a specified party of this report and may not meet the needs of all specified parties of this report and, as such, specified parties
are responsible for determining whether the procedures performed are appropriate for their purposes. We make no representation regarding
the appropriateness of the procedures either for the intended purpose or for any other purpose.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Unless otherwise stated, the following definitions have been adopted
in presenting our procedures and findings:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>The term &ldquo;compared&rdquo; means compared to the information shown and found it to be in agreement, unless otherwise stated.
Such compared information was deemed to be in agreement if differences were within the reporting threshold.</TD></TR>
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>The term &ldquo;reporting threshold&rdquo; means that dollar amounts and percentages were within $1.00 and 0.1%, respectively.</TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"><IMG SRC="a2.jpg" ALT=""></P>

<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">
<TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>The term &ldquo;Instructions&rdquo; means the instructions provided by the Company pertaining to a procedure, attribute, or methodology,
as described in the procedures table below.</TD></TR>
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>The term &quot;Vehicle Mapping&quot; means email correspondence provided by the Company on March&nbsp;27, 2023, containing the Vehicle
Models and Vehicle Makes corresponding to different abbreviations of vehicle model and vehicle make appearing on the Installment Sale
Contracts.</TD></TR>
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>The term &ldquo;Title Document&rdquo; means a scanned image of one of the title documents listed in Exhibit A, which the Company informed
us are acceptable forms of Title Document.</TD></TR>
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>The term &ldquo;Acceptable Company Names&rdquo; means the acceptable company names listed in Exhibit A, which the Company informed
us are acceptable names for the Company that can appear in the Title Documents as the Lien Holder, Owner, Security Interest Holder, or
Secured Party.</TD></TR>
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>The term &ldquo;Insurance Document&rdquo; means a scanned image of one of the insurance documents listed in Exhibit A, which the Company
informed us are acceptable forms of Insurance Document.</TD></TR>
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>The term &ldquo;Receivable File&rdquo; means any file containing the following documents for each Sample Receivable (defined below):
Installment Sale Contract (not applicable for direct loans), Addendum to the Installment Sale Contract, Retail Installment Sale Contract
Simple Interest Finance Charge letter, Federal Truth in Lending Disclosure Statement (within the Installment Sale Contract or a stand-alone
document for direct loans), Automobile Assumption Agreement, Title Document, Insurance Document, and/or Credit Application (not applicable
for direct loans). We accessed the Receivable Files in the Company&rsquo;s data imaging system via virtual desktop. We make no representation
regarding the validity, enforceability, or authenticity of the information in the Receivable File.</TD></TR>
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>The term &ldquo;Provided Information&rdquo; means the Instructions, Vehicle Mapping, Acceptable Company Names, and Receivable File.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The procedures we were instructed by the Company to perform and the
associated findings are as follows:</P>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">A.</TD><TD>We randomly selected a sample of 150 Receivables from the Data File (the &ldquo;Sample Receivables&rdquo;). A listing of the Sample
Receivables is attached hereto as Exhibit B. For purposes of this procedure, the Company did not inform us of the basis they used to determine
the number of Receivables we were instructed to randomly select from the Data File.</TD></TR>
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">B.</TD><TD>For each Sample Receivable, we compared the specified attributes in the Data File listed below to or using the corresponding information
included in the Receivable File, utilizing the Instructions, as applicable. The Specified Parties indicated that the absence of any of
the information in the Receivable File or the inability to agree the specified attributes from the Data File to the Receivable File, utilizing
the Instructions, as applicable, constituted an exception. The Receivable File documents are listed in the order of priority.</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 38%"><B><U>Attribute </U></B></TD>
    <TD STYLE="width: 62%"><B><U>Receivable File / Instructions</U></B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Obligor&rsquo;s First Name and Last Name </TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Installment Sale Contract, Federal Truth in Lending Disclosure Statement,
    Credit Application, Automobile Assumption Agreement</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">For Sample #132, the Obligor&rsquo;s First Name in the Data File was
    different than in the Installment Sale Contract. The Company informed us that this Receivable was transferred to a new Obligor due to
    the death of the original Obligor listed on the Installment Sale Contract and provided us with an Automobile Assumption Agreement related
    to the transfer. We compared the Obligor&rsquo;s First Name and Last Name in the Data File to the corresponding information in the Automobile
    Assumption Agreement.&nbsp;This was not considered an exception.</P></TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"><IMG SRC="a2.jpg" ALT=""></P>

<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 38%">Contract Date</TD>
    <TD STYLE="width: 62%">Installment Sale Contract, Federal Truth in Lending Disclosure Statement</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Original Term </TD>
    <TD>Installment Sale Contract, Federal Truth in Lending Disclosure Statement</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Original Amount Financed</TD>
    <TD>Installment Sale Contract, Federal Truth in Lending Disclosure Statement</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Scheduled Monthly Payment Amount</TD>
    <TD>Installment Sale Contract, Federal Truth in Lending Disclosure Statement, Retail Installment Sale Contract Simple Interest Finance Charge letter</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Annual Percentage Rate (&ldquo;APR&rdquo;)</TD>
    <TD>Installment Sale Contract, Federal Truth in Lending Disclosure Statement, Retail Installment Sale Contract Simple Interest Finance Charge letter</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Vehicle Type (New or Used)</TD>
    <TD>Installment Sale Contract, Federal Truth in Lending Disclosure Statement, Gap Addendum. Consider an entry of &ldquo;C&rdquo; in the Data File to be a Used vehicle.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Vehicle Make</TD>
    <TD>Installment Sale Contract, Federal Truth in Lending Disclosure Statement, Vehicle Mapping.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Vehicle Model</TD>
    <TD>Installment Sale Contract, Federal Truth in Lending Disclosure Statement, Vehicle Mapping, Insurance Document.</TD></TR>
  </TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">We found such information to be in agreement except
as listed in Exhibit C.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">C.</TD><TD>For each Sample Receivable, we observed the presence of the following in the Receivable File:</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">1.</TD><TD>Title Document. We were instructed by the Company to observe that one of the Acceptable Company Names appeared on the Title Document
as the Lien Holder, Owner, Security Interest Holder, or Secured Party.</TD></TR>
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">2.</TD><TD>Proof of Insurance. The Company informed us that an Insurance Document was acceptable proof of insurance.</TD></TR><TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD></TR>
                                                                                                                                                                                       <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD>We did not observe the presence of Proof
of Insurance for Sample Receivables #26, #33, #89, #93, and #111. The Company provided screenshots from the Company&rsquo;s servicing
system for these Sample Receivables indicating they were &ldquo;Stip Tier 1&rdquo; (&ldquo;ST01&rdquo;) loans, &ldquo;Stip Tier 2&rdquo;
(&ldquo;ST02&rdquo;) loans, or &ldquo;Stip Tier 3&rdquo; (&ldquo;ST03&rdquo;) loans, which the Company informed us were not required to
provide Proof of Insurance pursuant to its underwriting policy. These were not considered exceptions.</TD></TR>
                                                                                                                                                                                       <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD></TR>

<TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">3.</TD><TD>Signed Credit Application (not applicable to direct loans). We make no representation regarding the authenticity of the obligor&rsquo;s
signature(s).</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We were engaged by the Company to perform this agreed-upon procedures
engagement and conducted our engagement in accordance with attestation standards established by the American Institute of Certified Public
Accountants, which involves us performing the specific procedures agreed to and acknowledged above and reporting on findings based on
performing those procedures. We were not engaged to and did not conduct an examination or review, the objective of which would be the
expression of an opinion or conclusion, respectively, on the specified attributes in the Data File. Accordingly, we do not express such
an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been
reported.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><IMG SRC="a2.jpg" ALT=""></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We are required to be independent of the Company and to meet our other
ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The procedures performed were applied based on the information included
in the Data File and Provided Information, without verification or evaluation of such information by us; therefore, we express no opinion
or any other form of assurance regarding (i)&nbsp;the reasonableness of the information provided to us by the Company, (ii)&nbsp;the physical
existence of the Receivables, (iii) the reliability or accuracy of the Provided Information which was used in our procedures, or (iv)&nbsp;matters
of legal interpretation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The procedures performed were not intended to address, nor did they
address:&nbsp;(i) the conformity of the origination of the Receivables to stated underwriting or credit extension guidelines, standards,
criteria or other requirements, (ii)&nbsp;the value of collateral securing any such Receivables being securitized, (iii)&nbsp;the compliance
of the originator of the Receivables with federal, state, and local laws and regulations, or (iv)&nbsp;any other factor or characteristic
of the Receivables that would be material to the likelihood that the issuer of the asset-backed security will pay interest and principal
in accordance with applicable terms and conditions. The procedures performed were not intended to satisfy any criteria for due diligence
published by the nationally recognized statistical rating organizations (&ldquo;NRSROs&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The terms of our engagement are such that we have no responsibility
to update this report because of events and circumstances that may subsequently occur.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">This report is intended solely for the information and use of the Specified
Parties. It is not intended to be and should not be used by any other person or entity, including investors or the NRSROs, who are not
identified in the report as the Specified Parties but may have access to this report as required by law or regulation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">/s/KPMG LLP</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Irvine, California<BR>
March 29, 2023</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Exhibit A</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><U>Title Documents</U></B></P>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 53%">Application for Certificate of Ownership</TD>
    <TD STYLE="width: 47%">Form MV-1 Motor Vehicle Title Application</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Application for Certificate of Title</TD>
    <TD>Guarantee of Title (provided by the dealer to CPS)</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Application for Dealer Assignment</TD>
    <TD>Lien Entry Form</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Application for Registration</TD>
    <TD>Multi-Purpose Application</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in">Application for Title and/or Registration</TD>
    <TD>MV-1</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in">Application for Vehicle Transaction</TD>
    <TD>Notice of Security Interest</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in">Application for Noting of Lien, Duplicate Title, or Multipurpose Use</TD>
    <TD>Registration and Title Application</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in">Application to Title/Reg. A Vehicle</TD>
    <TD>Title &amp; License Plate Application</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in">Certificate of Title</TD>
    <TD>Title and Registration Application</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in">Dealer Guarantee of Title Delivery</TD>
    <TD>Title Application</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in">Dealer, Rebuilder or Lessor&rsquo;s Report of Sale or Lease</TD>
    <TD>Vehicle Application</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in">Direct Lien Receipt from Office of Motor Vehicle Records and Information</TD>
    <TD>Vehicle Registration/Title Application for Dealer Sales </TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in">Electronic Title in the CPS Title Management System</TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><U>Acceptable Company Names</U></B></P>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 53%">CPS</TD>
    <TD STYLE="width: 47%">Consumer Portfolio Services</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>CPS INC</TD>
    <TD>Consumer Portfolio Srv, INC</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>CPS.INC</TD>
    <TD>Consumer Portfolio Svcs Inc</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>CPS Inc.</TD>
    <TD>Consumer Portfolio Srvcs Inc</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>CPS, INC</TD>
    <TD>Consumer Portfolio Svcs, Inc</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>CPS, Inc.</TD>
    <TD>CONSUMER PORFOLIO SERVICEC INC</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>C.P.S. Inc.</TD>
    <TD>Consumer Portfolio Service Inc</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>CPS Incorporated</TD>
    <TD>Consumer Portfolio Services In</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Consumer Portfolio S</TD>
    <TD>Consumer Portfolio Services, I</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Consumer Portfolio Inc</TD>
    <TD>Consumer Portfolio Svcs., Inc.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Consumer Portfolio Svs</TD>
    <TD>Consumer Portfolio Services LLC</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Consumer Portfolio Serv</TD>
    <TD>Consumer Portfolio Services Inc</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Consumer Portfolio Srvs</TD>
    <TD>Consumer Portfolio Services, Inc</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Consumer Portfolio Svcs</TD>
    <TD>Consumer Portfolio Services Inc. </TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Consumer Portfolio Servic</TD>
    <TD>Consumer Portfolio Services, Inc.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Consumer Portfolio Service</TD>
    <TD>Consumer Portfolio Srvcs Inc.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Company&rsquo;s ELT E-Numbers from different DMV systems </TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="margin-top: 0; margin-bottom: 0"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><U>Insurance Documents</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 52%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 8.25pt; text-indent: -9pt">Agreement for Purchaser to Provide Accidental</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 8.25pt; text-indent: -9pt">Physical Damage Coverage</P></TD>
    <TD STYLE="width: 48%">Proof of Insurance/Authorization to Release Insurance Information</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Agreement to Furnish Insurance Policy</TD>
    <TD>Insurance Card </TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Agreement to Maintain Physical Damage Insurance</TD>
    <TD>Insurance Coverage Acknowledgment</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Agreement to Provide Insurance</TD>
    <TD>Insurance Declaration Page</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Application for Insurance</TD>
    <TD>Insurance Verification system screenshot</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Auto Insurance Coverage Summary</TD>
    <TD>Letter of Coverage</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Auto Insurance Policy Amended Declarations</TD>
    <TD>Memorandum of Insurance</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Certificate of Insurance</TD>
    <TD>Notice of Insurance Requirements</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Certificate of No-fault Insurance</TD>
    <TD>Notice of Property Insurance</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Confirmation of Accidental Physical Damage Insurance</TD>
    <TD>Request for Confirmation of Insurance Coverage</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Declaration Personal Auto Policy</TD>
    <TD>Temporary Proof of Insurance Card</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Evidence of Liability Insurance</TD>
    <TD>Vehicle Insurance Information</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Endorsement Page of Personal Automobile Insurance</TD>
    <TD>Verification of Coverage</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Financial Responsibility Identification Card</TD>
    <TD>Verification of Insurance</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Insurance Binder</TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<!-- Field: Page; Sequence: 6; Value: 1 -->
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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin: 0pt 0"><B>Exhibit B</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>The Sample Receivables</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 20%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Sample <U>Receivable #</U></B></P></TD>
    <TD STYLE="width: 16%; text-align: center"><B>Receivable <U>Number</U></B><U><SUP>1</SUP></U></TD>
    <TD STYLE="width: 16%; text-align: center"><B>Sample <U>Receivable #</U></B></TD>
    <TD STYLE="width: 16%; text-align: center"><B>Receivable <U>Number</U></B><U><SUP>1</SUP></U></TD>
    <TD STYLE="width: 16%; text-align: center"><B>Sample <U>Receivable #</U></B></TD>
    <TD STYLE="width: 16%; text-align: center"><B>Receivable <U>Number</U></B><U><SUP>1</SUP></U></TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">1</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B001</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">51</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B051</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">101</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B101</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">2</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B002</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">52</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B052</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">102</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B102</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">3</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B003</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">53</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B053</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">103</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B103</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">4</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B004</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">54</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B054</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">104</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B104</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">5</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B005</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">55</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B055</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">105</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B105</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">6</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B006</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">56</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B056</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">106</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B106</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">7</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B007</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">57</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B057</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">107</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B107</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">8</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B008</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">58</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B058</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">108</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B108</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">9</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B009</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">59</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B059</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">109</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B109</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">10</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B010</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">60</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B060</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">110</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B110</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">11</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B011</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">61</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B061</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">111</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B111</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">12</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B012</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">62</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B062</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">112</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B112</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">13</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B013</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">63</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B063</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">113</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B113</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">14</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B014</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">64</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B064</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">114</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B114</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">15</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B015</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">65</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B065</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">115</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B115</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">16</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B016</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">66</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B066</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">116</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B116</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">17</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B017</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">67</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B067</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">117</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B117</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">18</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B018</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">68</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B068</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">118</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B118</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">19</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B019</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">69</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B069</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">119</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B119</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">20</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B020</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">70</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B070</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">120</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B120</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">21</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B021</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">71</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B071</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">121</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B121</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">22</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B022</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">72</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B072</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">122</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B122</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">23</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B023</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">73</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B073</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">123</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B123</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">24</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B024</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">74</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B074</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">124</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B124</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">25</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B025</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">75</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B075</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">125</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B125</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">26</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B026</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">76</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B076</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">126</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B126</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">27</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B027</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">77</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B077</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">127</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B127</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">28</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B028</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">78</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B078</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">128</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B128</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">29</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B029</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">79</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B079</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">129</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B129</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">30</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B030</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">80</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B080</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">130</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B130</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">31</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B031</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">81</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B081</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">131</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B131</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">32</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B032</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">82</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B082</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">132</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B132</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">33</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B033</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">83</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B083</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">133</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B133</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">34</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B034</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">84</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B084</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">134</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B134</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">35</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B035</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">85</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B085</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">135</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B135</TD></TR>

<TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center; width: 20%">36</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center; width: 16%">2023B036</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center; width: 16%">86</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center; width: 16%">2023B086</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center; width: 16%">136</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center; width: 16%">2023B136</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">37</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B037</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">87</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B087</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">137</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B137</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">38</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B038</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">88</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B088</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">138</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B138</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">39</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B039</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">89</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B089</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">139</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B139</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">40</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B040</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">90</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B090</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">140</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B140</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">41</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B041</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">91</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B091</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">141</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B141</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">42</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B042</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">92</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B092</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">142</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B142</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">43</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B043</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">93</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B093</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">143</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B143</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">44</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B044</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">94</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B094</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">144</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B144</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">45</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B045</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">95</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B095</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">145</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B145</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">46</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B046</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">96</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B096</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">146</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B146</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">47</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B047</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">97</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B097</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">147</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B147</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">48</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B048</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">98</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B098</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">148</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B148</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">49</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B049</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">99</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B099</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">149</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B149</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">50</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B050</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">100</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B100</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">150</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023B150</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 9pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>[1]</SUP></FONT></TD><TD STYLE="text-align: justify">The Company has assigned a unique eight-digit Account Number to each Receivable in the Data File. The
Receivable Numbers referred to in this Exhibit are not the Company&rsquo;s Account Numbers.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit C</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Exception List</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; width: 15%; text-align: center"><B>Sample <U>Receivable #</U></B></TD>
    <TD STYLE="white-space: nowrap; width: 13%; text-align: center"><B>Receivable <U>Number</U></B></TD>
    <TD STYLE="white-space: nowrap; width: 29%; text-align: center"><B><U>Attribute</U></B></TD>
    <TD STYLE="white-space: nowrap; width: 18%; text-align: center"><B>Per <BR>
<U>Data File</U></B></TD>
    <TD STYLE="white-space: nowrap; width: 25%; text-align: center"><B>Per <BR>
<U>Receivable File</U></B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap; text-align: center">102</TD>
    <TD STYLE="white-space: nowrap; text-align: center">2023B102</TD>
    <TD STYLE="white-space: nowrap; text-align: center">Annual Percentage Rate</TD>
    <TD STYLE="white-space: nowrap; text-align: center">24.650%</TD>
    <TD STYLE="white-space: nowrap; text-align: center">24.600%</TD></TR>
  </TABLE>
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