HYUNDAI ABS FUNDING LLC

8-K · tm2615711d9_8k.htm

8-K
 1
 tm2615711d9_8k.htm
 FORM 8-K

 UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

 WASHINGTON, D.C. 20549

 FORM 8-K

 CURRENT
REPORT Pursuant to

Section 13 or 15(d) of the

Securities Exchange Act of 1934

 Date of Report (Date of earliest event reported):
June 9, 2026

 Hyundai Auto Receivables Trust 2026-B

 (Issuing Entity)

 Central Index Key Number: 0002135188

 Hyundai ABS Funding, LLC

 (Depositor)

 Central Index Key Number: 0001260125

 Hyundai Capital
America

 (Sponsor)

 Central Index Key Number: 0001541028

 (Exact name of Issuing Entity, Depositor/Registrant
and Sponsor as specified in their respective charters)

 Delaware

 333-284087
 333-284087-05

 33-0978453

 (State or Other Jurisdiction of

Incorporation)

 (Commission File Number for

Registrant and Issuing Entity,

respectively)

 (Registrant’s IRS

Employer

Identification No.)

 3161 MICHELSON DRIVE, SUITE 1900
 IRVINE, CALIFORNIA
 92612

 (Address of principal executive offices)
 (Zip Code)

 Registrant’s telephone number, including area code: (949) 732-2697

 Not Applicable

 (Former Name or Former Address, if Changed Since Last Report)

 Check the appropriate box below if the Form 8-K filing is intended
to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2.
below):

 ¨ Written
communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

 ¨ Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

 ¨ Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2 (b))

 ¨ Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4 (c))

 Securities registered pursuant to Section 12(b) of
the Securities Exchange Act of 1934:

 Title of each class

 Trading

Symbol(s)

 Name of each exchange
 on which registered

 N/A

 N/A

 N/A

 Indicate by check mark whether the registrant is an emerging growth
company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities
Exchange Act of 1934 (§240.12b-2 of this chapter).

 Emerging growth company ¨

 If an emerging growth company, indicate by check mark if the registrant
has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant
to Section 13(a) of the Exchange Act. ¨

 ITEM 8.01. OTHER EVENTS.

 The Registrant is filing the exhibits listed in
Item 9.01(d) below in connection with the issuance of the Notes by Hyundai Auto Receivables Trust 2026-B, which are described
in the Prospectus dated June 9, 2026.

 ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS

 (a) Not applicable.

 (b) Not applicable.

 (c) Not applicable.

 (d) Exhibits

 The exhibits number corresponds with Item 601(a) of
Regulation S-K.

 Exhibit No.

 Description

 5.1

 Opinion of Mayer Brown
 LLP, dated as of June 11, 2026, as to legality

 8.1

 Opinion of Mayer Brown
 LLP, dated as of June 11, 2026, as to certain tax matters

 SIGNATURES

 Pursuant to the requirements of the Securities
Exchange Act of 1934, the Registrant has duly caused this report to be signed on behalf of the undersigned thereunto duly authorized.

 Date: June 11, 2026

 HYUNDAI
 ABS FUNDING, LLC

 By:
 /s/ Charley Yoon

 Name:
 Charley Yoon

 Title:
 President and Secretary