On August 17, 2011, the US Securities and Exchange Commission (the “SEC”) issued final rules (the “Final Rules”)1 regarding the suspension of the duty of issuers of asset-backed securities (ABS) to file reports under the Securities Exchange Act of 1934 (the “Exchange Act Reports”).2 The Final Rules were adopted pursuant to Section 942(a) of the Dodd-Frank Wall Street Reform and Consumer Protection Act (the “Dodd-Frank Act”).3

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