BMW Vehicle Lease Trust 2026-2 has retained Morgan, Lewis & Bockius LLP as its legal counsel for its Registration Statement on Form SF-3 (Commission File No. 333-283340).

The filing, dated October 14, 2026, indicates the trust is preparing for a new transaction. The retained firm will provide legal opinions regarding the legality of the offering, which are to be attached as Exhibit 5.1.

In addition to Morgan, Lewis & Bockius, the trust has also engaged Richards, Layton & Finger, P.A. The firm will provide an opinion on the due authorization, enforceability, and legality of the transaction, attached as Exhibit 5.2.

Furthermore, Morgan, Lewis & Bockius has been retained to provide an opinion on certain tax matters related to the offering, attached as Exhibit 8.1.

The registrants listed in the filing include BMW Vehicle Lease Trust 2026-2, BMW Auto Leasing LLC, and BMW Financial Services NA, LLC. The principal executive offices are located at 200 BMW Drive, Woodcliff Lake, New Jersey 07677.