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): August 23, 2007 ---------- 333-132320-07 (Commission File Number of issuing entity) Honda Auto Receivables 2007-3 Owner Trust (Exact name of registrant specified in its charter) 333-132320 (Commission File Number of depositor) American Honda Receivables Corp. (Exact name of depositor as specified in its charter) American Honda Finance Corporation (Exact name of sponsor as specified in its charter) ---------- Delaware 74-6555933 (State or Other Jurisdiction (I.R.S. Employer of Incorporation) Identification No.) American Honda Receivables Corp. 20800 Madrona Avenue Torrance, CA 90503 (Address of Principal Executive Offices) (Zip Code) Registrant's telephone number, including area code (310) 781-4100 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: [_] 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)) Item 8.01. Other Events Description of the Securities and the Auto Loans American Honda receivables Corp. registered issuances of up to $15,000,000,000 principal amount of Asset Backed Notes and Asset Backed Certificates on a delayed or continuous basis pursuant to Rule 415 under the Securities Act of 1933, as amended (the "Act"), by the Registration Statements on Form S-3 (Registration File No. 333-132320) (the "Registration Statement"). Pursuant to the Registration Statement, Honda Auto Receivables 2007-3 Owner Trust (the "Issuer") issued $803,680,000 Class A-1 5.56483% Asset Backed Notes (the "Class A-1 Notes"), Class A-2 5.29% Asset Backed Notes (the "Class A-2 Notes"), Class A-3 One-Month LIBOR + 0.18% Asset Backed Notes (the "Class A-3 Notes") and Class A-4 One-Month LIBOR + 0.25% Asset Backed Notes (the "Class A-4 Notes") (collectively, the "Notes"), on August 23, 2007. This Current Report on Form 8-K is being filed to satisfy an undertaking to file copies of certain agreements executed in connection with the issuance of the Notes. The Notes were issued pursuant to an Indenture (the "Indenture") attached hereto as Exhibit 4.1, dated as of August 1, 2007, between the Issuer and The Bank of New York, as indenture trustee (the "Indenture Trustee"). The Notes represent non-recourse obligations of the Issuer, which obligations are secured by the pledge by the Issuer to the Indenture Trustee of auto loans and certain related property. The Notes evidence indebtedness of the Issuer, the assets of which consist primarily of fixed rate motor vehicle retail installment sales contracts secured by automobiles financed thereby. As of the applicable cut-off date, which was August 1, 2007, the receivables possessed the characteristics described in the Prospectus dated August 15, 2007 and the Prospectus Supplement dated August 15, 2007, filed pursuant to Rule 424(b)(5) of the Act on August 20, 2007. Item 9.01. Financial Statements and Exhibits (a) Not applicable. (b) Not applicable. (c) Not applicable. (d) Exhibits: 1.1 Underwriting Agreement, dated August 15, 2007, among American Honda Receivables Corp., American Honda Finance Corporation and Banc of America Securities LLC. 4.1 Indenture, dated as of August 1, 2007, between Honda Auto Receivables 2007-3 Owner Trust and The Bank of New York, as indenture trustee. 4.2 Amended and Restated Trust Agreement, dated August 23, 2007, among American Honda Receivables Corp., Citibank, N.A., as owner trustee, and Citigroup Institutional Trust Company, as Delaware Trustee. 99.1 Sale and Servicing Agreement, dated as of August 1, 2007, among Honda Auto Receivables 2007-3 Owner Trust, American Honda Receivables Corp. and American Honda Finance Corporation. 99.2 Receivables Purchase Agreement, dated as of August 1, 2007, between American Honda Finance Corporation and American Honda Receivables Corp. 99.3 Administration Agreement, dated as of August 1, 2007, among Honda Auto Receivables 2007-3 Owner Trust, American Honda Finance Corporation, American Honda Receivables Corp. and The Bank of New York, as indenture trustee. 99.4 Control Agreement, dated as of August 1, 2007, among American Honda Receivables Corp., Honda Auto Receivables 2007-3 Owner Trust, American Honda Finance Corporation, The Bank of New York, as indenture trustee and assignee-secured party, and The Bank of New York, as securities intermediary. 99.5 ISDA Master Agreement dated as of August 23, 2007, between Honda Auto Receivables 2007-3 Owner Trust and Bank of America, N.A., as swap counterparty. 99.6 Schedule to the ISDA Master Agreement between Honda Auto Receivables 2007-3 and Bank of America, N.A., dated as of August 23, 2007. 99.7 Confirmation of the Class A-3 Notes Interest Rate Swap between Honda Auto Receivables 2007-3 and Bank of America, N.A., dated as of August 23, 2007. 99.8 Confirmation of the Class A-4 Notes Interest Rate Swap between Honda Auto Receivables 2007-3 and Bank of America, N.A., dated as of August 23, 2007. SIGNATURES Pursuant to the requirements of the Section 13 or 15(d) of the Securities Exchange Act of 1934, the depositor has duly caused this Report to be signed on its behalf by the undersigned thereunto duly authorized. American Honda Receivables Corp. Depositor By: /s/ H.Tanaka --------------------------------- Name: H. Tanaka Title: President August 24, 2007 EXHIBIT INDEX 1.1 Underwriting Agreement, dated August 15, 2007, among American Honda Receivables Corp., American Honda Finance Corporation and Banc of America Securities LLC. 4.1 Indenture, dated as of August 1, 2007, between Honda Auto Receivables 2007-3 Owner Trust and The Bank of New York, as indenture trustee. 4.2 Amended and Restated Trust Agreement, dated August 23, 2007, among American Honda Receivables Corp., Citibank, N.A., as owner trustee, and Citigroup Institutional Trust Company, as Delaware Trustee. 99.1 Sale and Servicing Agreement, dated as of August 1, 2007, among Honda Auto Receivables 2007-3 Owner Trust, American Honda Receivables Corp. and American Honda Finance Corporation. 99.2 Receivables Purchase Agreement, dated as of August 1, 2007, between American Honda Finance Corporation and American Honda Receivables Corp. 99.3 Administration Agreement, dated as of August 1, 2007, among Honda Auto Receivables 2007-3 Owner Trust, American Honda Finance Corporation, American Honda Receivables Corp. and The Bank of New York, as indenture trustee. 99.4 Control Agreement, dated as of August 1, 2007, among American Honda Receivables Corp., Honda Auto Receivables 2007-3 Owner Trust, American Honda Finance Corporation, The Bank of New York, as indenture trustee and assignee-secured party, and The Bank of New York, as securities intermediary. 99.5 ISDA Master Agreement dated as of August 23, 2007, between Honda Auto Receivables 2007-3 Owner Trust and Bank of America, N.A., as swap counterparty. 99.6 Schedule to the ISDA Master Agreement between Honda Auto Receivables 2007-3 and Bank of America, N.A., dated as of August 23, 2007. 99.7 Confirmation of the Class A-3 Notes Interest Rate Swap between Honda Auto Receivables 2007-3 and Bank of America, N.A., dated as of August 23, 2007. 99.8 Confirmation of the Class A-4 Notes Interest Rate Swap between Honda Auto Receivables 2007-3 and Bank of America, N.A., dated as of August 23, 2007.
- Company Dashboard
- Filings
-
8-K Filing
Honda Auto Receivables 2007-3 Owner Trust Inactive 8-KOther Events
Filed: 28 Aug 07, 12:00am