Agency Information Collection Activities; Submission for OMB Review; Comment Request; Extension: Form SF-1

Upon Written Request, Copies Available From: Securities and Exchange Commission, Office of FOIA Services, 100 F Street NE, Washington, DC 20549-2736

Notice is hereby given that, pursuant to the Paperwork Reduction Act of 1995 (44 U.S.C. 3501 et seq.), the Securities and Exchange Commission (“Commission”) has submitted to the Office of Management and Budget this request for extension of the previously approved collection of information discussed below.

Form SF-1 (17 CFR 239.44) is a registration statement used by issuers of asset-backed securities to register a public offering of their securities under the Securities Act of 1933 (15 U.S.C. 77a et seq.). The information collected is intended to ensure the adequacy of information available to investors in connection with the offering of asset-backed securities. The information required by Form SF-1 is mandatory, and Form SF-1 is publicly available on the Commission's Electronic Data Gathering, Analysis, and Retrieval (“EDGAR”) system. We estimate that Form SF-1 takes approximately 1,381.33 hours per response and is filed once per year by approximately 7 respondents, for an estimate of 7 total responses annually. We estimate that 25% of the 1,381.33 hours per response (345.33 hours) is carried internally by the registrant for a total annual reporting burden of 2,417 hours (345.33 hours per response × 7 responses). We estimate that 75% of the 1,381.33 hours per response (1,036 hours) is carried externally by outside professionals retained by the issuer at an estimated rate of $600 per hour for a total annual cost burden of $4,351,200 ($600 per hour × 1,036 hours per response × 7 responses annually).

An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a currently valid OMB Control Number.

The public may view and comment on this information collection request at: www.reginfo.gov/​public/​do/​PRAViewICR?​ref_​nbr=​202604-3235-019 or send an email comment to MBX.OMB.OIRA.SEC_desk_officer@omb.eop.gov within 30 days of the day after publication of this notice by September 18, 2026.