Material Event Form 8 K

Morgan, Lewis & Bockius LLP and Morris James LLP have been retained by Verizon ABS II LLC as counsel for its registration statement on Form SF-3 (Commission File Nos. 333-278415 and 333-278415-01) in connection with various transactions. Legal opinions by Morgan, Lewis & Bockius LLP and Morris James LLP to be incorporated into the registration statement are attached hereto as Exhibit 5.1, Exhibit 5.2 and Exhibit 8.1.