17 CFR § 229.1106 - (Item 1106) Depositors.
If the depositor is not the same entity as the sponsor, provide separately the information regarding the depositor called for by paragraphs (a) and (b) of Item 1104 of this Regulation AB, and, to the extent the information would be material and materially different from the sponsor, paragraphs (c) and (d) of Item 1104 of this Regulation AB. In addition, provide the following information:
(a) The ownership structure of the depositor.
(b) The general character of any activities the depositor is engaged in other than securitizing assets and the time period during which it has been so engaged.
(c) Any continuing duties of the depositor after issuance of the asset-backed securities being registered regarding the asset-backed securities or the pool assets.