<SEC-DOCUMENT>0001683168-23-004763.txt : 20230710
<SEC-HEADER>0001683168-23-004763.hdr.sgml : 20230710
<ACCEPTANCE-DATETIME>20230710172553
ACCESSION NUMBER:		0001683168-23-004763
CONFORMED SUBMISSION TYPE:	ABS-15G
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20230710
ITEM INFORMATION:		Findings and Conclusions of the Third Party Due Diligence Provider Obtained by the Issuer
FILED AS OF DATE:		20230710
DATE AS OF CHANGE:		20230710
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:		231080632

	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"><B>&nbsp;</B></P>

<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"><FONT STYLE="font-size: 12pt"><B>FORM ABS-15G
</B></FONT></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-C</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"></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; 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<A HREF="cps_ex9901.htm"> Exhibit 99.1</A>
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>

<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 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">&nbsp;</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; 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: July 10, 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>

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

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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>cps_ex9901.htm
<DESCRIPTION>INDEPENDENT ACCOUNTANTS REPORT ON APPLYING AGREED-UPON PROCEDURES
<TEXT>
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<P STYLE="margin: 0"><B>Exhibit 99.1</B></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="text-align: left; width: 15%"><IMG SRC="image_002.jpg" ALT="" STYLE="height: 25.2pt; width: 51.85pt"></TD>
  <TD STYLE="width: 1%">&nbsp;</TD>
  <TD STYLE="width: 84%"><FONT STYLE="font-size: 8pt">KPMG LLP<BR>
20 Pacifica<BR>
  Suite 700<BR>
  Irvine, CA 92618-3391</FONT></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="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: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&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-C &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-C_053123_Indicative.xlsx,&rdquo; provided by the Company on June 7, 2023, containing
information on 11,921 automobile retail installment sale contracts (&ldquo;Receivables&rdquo;) as of May 31, 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-C. 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" 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"><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></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"></TD><TD STYLE="width: 0.25in"><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-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"><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></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"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>The term &quot;Vehicle Mapping&quot; means email correspondence provided by the Company on June 22, 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></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"></TD><TD STYLE="width: 0.25in"><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></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"></TD><TD STYLE="width: 0.25in"><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></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>
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<P STYLE="text-align: left; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="text-align: left; margin-top: 0; margin-bottom: 0"><IMG SRC="image_002.jpg" ALT="" STYLE="height: 25.2pt; width: 51.85pt"></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"><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></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"></TD><TD STYLE="width: 0.25in"><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), 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></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"></TD><TD STYLE="width: 0.25in"><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="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: 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></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"></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>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>Contract Date</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 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

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

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

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

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><IMG SRC="image_002.jpg" ALT="" STYLE="height: 25.2pt; width: 51.85pt"></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 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 0pt 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></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">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 #11, #13, #16, #66, #69, #81, and #97. 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>
                                                                                                                                                                                       </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&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">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="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 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">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) 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>
June 27, 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"></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="text-align: right; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Exhibit A</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><U>Title Documents</U></B></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: 55%">Application for Certificate of Ownership</TD>
    <TD STYLE="width: 45%">Electronic Title in the CPS Title Management System </TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Application for Certificate of Title</TD>
    <TD>Form MV-1 Motor Vehicle Title Application</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Application for Certificate of Title and Registration of Motor Vehicle or Manufactured Home/Mobile Home</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 STYLE="text-indent: 0in">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>
  </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"><B><U>Acceptable Company Names</U></B></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: 55%">CPS</TD>
    <TD STYLE="width: 45%">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="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><U>Insurance Documents</U></B></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: 55%">
    <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: 45%">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 Certification</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Agreement to Provide Insurance</TD>
    <TD>Insurance Coverage Acknowledgment</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Application for Insurance</TD>
    <TD>Insurance Declaration Page</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Auto Insurance Coverage Summary</TD>
    <TD>Insurance Verification system screenshot</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Auto Insurance Policy Amended Declarations</TD>
    <TD>Letter of Coverage</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Certificate of Insurance</TD>
    <TD>Memorandum of Insurance</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Certificate of No-fault Insurance</TD>
    <TD>Notice of Insurance Requirements showing insurance company name and policy number</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Confirmation of Accidental Physical Damage Insurance</TD>
    <TD>Notice of Property Insurance</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Declaration Personal Auto Policy</TD>
    <TD>Request for Confirmation of Insurance Coverage</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Evidence of Liability Insurance</TD>
    <TD>Temporary Proof of Insurance Card</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Endorsement Page of Personal Automobile Insurance</TD>
    <TD>Vehicle Insurance Information</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Financial Responsibility Identification Card</TD>
    <TD>Verification of Coverage</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Insurance Binder</TD>
    <TD>Verification of Insurance</TD></TR>
  </TABLE>
<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

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

<P STYLE="font: bold 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">Exhibit B</P>

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

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

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&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%; text-align: center"><P STYLE="margin-top: 0; margin-bottom: 0"><B>Sampe</B></P>
                                               <P STYLE="margin-top: 0; margin-bottom: 0"><B><U>Receivable #</U></B></P></TD>
    <TD STYLE="width: 16%; text-align: center"><P STYLE="margin-top: 0; margin-bottom: 0"><B>Receivabe</B></P>
                                               <P STYLE="margin-top: 0; margin-bottom: 0"><B><U>Number</U></B><U><SUP>1</SUP></U></P></TD>
    <TD STYLE="width: 16%; text-align: center"><P STYLE="margin-top: 0; margin-bottom: 0"><B>Sampe</B></P>
                                               <P STYLE="margin-top: 0; margin-bottom: 0"><B><U>Receivable #</U></B></P></TD>
    <TD STYLE="width: 16%; text-align: center"><P STYLE="margin-top: 0; margin-bottom: 0"><B>Receivabe</B></P>
                                               <P STYLE="margin-top: 0; margin-bottom: 0"><B><U>Number</U></B><U><SUP>1</SUP></U></P></TD>
    <TD STYLE="width: 16%; text-align: center"><P STYLE="margin-top: 0; margin-bottom: 0"><B>Sampe</B></P>
                                               <P STYLE="margin-top: 0; margin-bottom: 0"><B><U>Receivable #</U></B></P></TD>
    <TD STYLE="width: 16%; text-align: center"><P STYLE="margin-top: 0; margin-bottom: 0"><B>Receivabe</B></P>
                                               <P STYLE="margin-top: 0; margin-bottom: 0"><B><U>Number</U></B><U><SUP>1</SUP></U></P></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">2023C001</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">2023C051</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">2023C101</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">2023C002</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">2023C052</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">2023C102</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">2023C003</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">2023C053</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">2023C103</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">2023C004</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">2023C054</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">2023C104</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">2023C005</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">2023C055</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">2023C105</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">2023C006</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">2023C056</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">2023C106</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">2023C007</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">2023C057</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">2023C107</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">2023C008</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">2023C058</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">2023C108</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">2023C009</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">2023C059</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">2023C109</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">2023C010</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">2023C060</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">2023C110</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">2023C011</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">2023C061</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">2023C111</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">2023C012</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">2023C062</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">2023C112</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">2023C013</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">2023C063</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">2023C113</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">2023C014</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">2023C064</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">2023C114</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">2023C015</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">2023C065</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">2023C115</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">2023C016</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">2023C066</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">2023C116</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">2023C017</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">2023C067</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">2023C117</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">2023C018</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">2023C068</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">2023C118</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">2023C019</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">2023C069</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">2023C119</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">2023C020</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">2023C070</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">2023C120</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">2023C021</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">2023C071</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">2023C121</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">2023C022</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">2023C072</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">2023C122</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">2023C023</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">2023C073</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">2023C123</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">2023C024</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">2023C074</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">2023C124</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">2023C025</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">2023C075</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">2023C125</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">2023C026</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">2023C076</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">2023C126</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">2023C027</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">2023C077</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">2023C127</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">2023C028</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">2023C078</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">2023C128</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">2023C029</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">2023C079</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">2023C129</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">2023C030</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">2023C080</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">2023C130</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">2023C031</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">2023C081</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">2023C131</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">2023C032</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">2023C082</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">2023C132</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">2023C033</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">2023C083</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">2023C133</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">2023C034</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">2023C084</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">2023C134</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">2023C035</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">2023C085</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">2023C135</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">36</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023C036</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">86</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023C086</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; text-align: center">136</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">2023C136</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">2023C037</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">2023C087</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">2023C137</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">2023C038</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">2023C088</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">2023C138</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">2023C039</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">2023C089</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">2023C139</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">2023C040</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">2023C090</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">2023C140</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">2023C041</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">2023C091</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">2023C141</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">2023C042</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">2023C092</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">2023C142</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">2023C043</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">2023C093</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">2023C143</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">2023C044</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">2023C094</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">2023C144</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">2023C045</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">2023C095</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">2023C145</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">2023C046</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">2023C096</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">2023C146</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">2023C047</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">2023C097</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">2023C147</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">2023C048</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">2023C098</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">2023C148</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">2023C049</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">2023C099</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">2023C149</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">2023C050</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">2023C100</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">2023C150</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"><SUP>1</SUP></FONT></TD><TD>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="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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<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="text-align: right; margin-top: 0; margin-bottom: 0">Exhibit C</P>

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

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

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&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="white-space: nowrap; width: 19%; text-align: center"><P STYLE="margin-top: 0; margin-bottom: 0"><B>Sampe</B></P>
                                                                    <P STYLE="margin-top: 0; margin-bottom: 0"><B><U>Receivable #</U></B></P></TD>
    <TD STYLE="white-space: nowrap; width: 19%; text-align: center"><P STYLE="margin-top: 0; margin-bottom: 0"><B>Receivabe</B></P>
                                                                    <P STYLE="margin-top: 0; margin-bottom: 0"><B><U>Number</U></B></P></TD>
    <TD STYLE="white-space: nowrap; width: 22%; text-align: center"><B><U>Attribute</U></B></TD>
    <TD STYLE="white-space: nowrap; width: 20%; text-align: center"><B>Per <BR>
<U>Data File</U></B></TD>
    <TD STYLE="white-space: nowrap; width: 20%; 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">118</TD>
    <TD STYLE="white-space: nowrap; text-align: center">2023C118</TD>
    <TD STYLE="white-space: nowrap; text-align: center">Vehicle Model</TD>
    <TD STYLE="white-space: nowrap; text-align: center">Pacifica</TD>
    <TD STYLE="white-space: nowrap; text-align: center">Voyager</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>

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

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

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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
