Fri, Jun 21, 8:04 PM (78 days ago)
The 10-K for Honda Auto Receivables 2023-3 Owner Trust for the fiscal year ended March 31, 2024, primarily focuses on compliance and regulatory disclosures. Key points include: 1. **Compliance and Reporting**: The registrant has complied with all required filings under the Securities Exchange Act of 1934 and submitted all Interactive Data Files as required. No material noncompliance with servicing criteria was identified by either the Sponsor or Indenture Trustee. 2. **Legal Proceedings**: There are no significant legal proceedings pending against the Sponsor, Depositor, or the Trust that would materially affect note or certificate holders. 3. **Credit and Derivatives**: No single obligor represents more than 10% of the pool assets. There are no external credit enhancements or derivative instruments altering cashflow payment characteristics. 4. **Corporate Governance**: Various items related to business operations, risk factors, executive compensation, and market risk disclosures have been omitted in accordance with General Instruction J. 5. **Exhibits and Certifications**: Includes reports on compliance and attestation by KPMG LLP, and certifications under the Sarbanes-Oxley Act. This report primarily confirms regulatory compliance and absence of material issues affecting financial performance or market position.