NISSAN AUTO LEASING LLC II 8-K

What Happened

• Nissan Auto Leasing LLC II filed a Current Report on Form 8-K on July 23, 2026 to disclose that the depositor filed a prospectus dated July 21, 2026 describing a pool of closed-end Nissan and Infiniti leases and related vehicles/assets for issuance of asset-backed notes by Nissan Auto Lease Trust 2026-B. The notes include Class A-1, A-2a, A-2b, A-3, A-4, Class B and Class C series.
• To satisfy an undertaking in the registration statement, the company attached unqualified legal and tax opinions delivered in connection with the issuance: legality and tax opinions from Mayer Brown LLP and a legality opinion from Richards, Layton & Finger, P.A.

Key Details

• Prospectus filed by the depositor: dated July 21, 2026.
• Form 8-K filed: July 23, 2026, to furnish opinions required at each takedown.
• Notes involved: Class A-1, A-2a, A-2b, A-3, A-4, Class B and Class C asset-backed notes issued by Nissan Auto Lease Trust 2026-B.
• Exhibits attached: Mayer Brown LLP — legality (Exhibit 5.1) and tax (Exhibit 8.1) opinions; Richards, Layton & Finger, P.A. — legality opinion (Exhibit 5.2), all dated July 23, 2026.

Why It Matters

• Delivery of unqualified legal and tax opinions is a standard closing condition for securitizations; this filing indicates the legal/tax sign-offs needed for the issuance of these asset-backed notes have been provided.
• For investors, this means the securitization process for the pool of Nissan and Infiniti closed-end leases is proceeding, but the 8-K does not disclose amounts, pricing, interest rates, or closing details of the notes.
• The filing contains no earnings, management changes, or other financial results.