In a release published in the Federal Register on January 7, 2005 ("Adopting Release"), the U.S. Securities and Exchange Commission ("SEC") adopted new and amended rules and forms ("Rules") to address comprehensively the registration, disclosure, and reporting requirements for publicly offered asset-backed securities ("ABS") under the U.S. Securities Act of 1933 ("Securities Act") and the U.S. Securities Exchange Act of 1934 ("Exchange Act").