Material Event (Form 8-K)

ITEM 8.01. Other Events.

The registrant has filed a prospectus, dated May 5, 2026, setting forth a description of the receivables pool and the structure of $533,340,000 aggregate principal amount of the Class A-1 Asset Backed Notes (the "Class A-1 Notes"), $601,761,000 aggregate principal amount of the Class A-2a Asset Backed Notes (the "Class A-2a Notes"), $131,579,000 aggregate principal amount of the Class A-2b Asset Backed Notes (the "Class A-2b Notes"), $733,340,000 aggregate principal amount of the Class A-3 Asset Backed Notes (the "Class A-3 Notes"), and $105,250,000 aggregate principal amount of the Class A-4 Asset Backed Notes (the "Class A-4 Notes") issued by Honda Auto Receivables 2026-2 Owner Trust. American Honda Finance Corporation will initially retain at least 5% (by initial principal amount) of each of the Class A-1 Notes, the Class A-2a Notes, the Class A-2b Notes, the Class A-3 Notes and the Class A-4 Notes.