EFMT 2025-NQM3 ABS 15G

Exhibit 99.39

Loan ID Seller Loan ID Alt Loan ID Field Name Source Verified Value Bid Tape Value Comment
XXXX   1969253 Occupancy the1003Page Second Home Primary Residence Audit Value Pulled From Final 1003.
XXXX   1969253 Originator QM Status diligenceFinalLookPage Non-QM: Lender documented all ATR UW factors ATR/QM: Exempt Audit value based on lender qualifying requirements.
XXXX   1969253 Qualifying Total Debt Income Ratio diligenceFinalLookPage 31.59 33.17 Audit liabilities were based on documents in the loan file.
XXXX   2036800 Property Address notePage XXXXXXX XXXXXXX Audit Value Pulled from Note.
XXXX   2036782 Loan Type the1003Page DSCR Other Audit Value Pulled from 1008
XXXX   1995586 Qualifying FICO creditLiabilitiesPage 799 773 Audit value based on lender qualifying requirements.
XXXX   1995586 Qualifying Total Debt Income Ratio diligenceFinalLookPage 30.73 37.21 Audit omitted installment loan with < 10 payments remaining.
XXXX   2024166 Property Value propertyValuationPage XXXXXXX XXXXXXX Audit Value Pulled from Appraisal
XXXX   2033614 Property Type propertyValuationPage Two to Four Unit Attached Audit Value Pulled From Appraisal.
XXXX   2022799 Property Type propertyValuationPage Single Family Detached Attached Audit Value Pulled From Appraisal.
XXXX   2036775 Property Type propertyValuationPage PUD Attached Audit value pulled from Appraisal
XXXX   2027347 Property Type propertyValuationPage Two to Four Unit Attached Audit Value Pulled from Appraisal.
XXXX   2016512 Property Type propertyValuationPage PUD Single Family Detached Audit Value Pulled From Appraisal.
XXXX   2016512 Qualifying Total Debt Income Ratio diligenceFinalLookPage 48.72 49.87 Audit liabilities were based on documents in the loan file.
XXXX   2027349 Property Type propertyValuationPage PUD Single Family Detached Audit Value Pulled From Appraisal.
XXXX   2033610 Property Type propertyValuationPage Single Family Detached Attached Audit Value Pulled From Appraisal.
XXXX   2011832 Property Type propertyValuationPage PUD Single Family Detached Audit Value Pulled From Appraisal.
XXXX   2011832 Qualifying Total Debt Income Ratio diligenceFinalLookPage 48.02 48.18 Audit reflects difference in net rental income per documents in the loan file and subject HOA Dues per documents in the loan file.

XXXX   2033613 Borrower 1 First Name notePage XXXXXXX XXXXXXX Audit Value Pulled From Note.
XXXX   2027354 Property Type propertyValuationPage Two to Four Unit Attached Audit Value Pulled From Appraisal.
XXXX   2022804 Property Value propertyValuationPage XXXXXXX XXXXXXX Audit Value Pulled from Appraisal.
XXXX   2022811 Qualifying FICO creditLiabilitiesPage 811 760 Audit value based on lender qualifying requirements.
XXXX   2016519 Qualifying LTV propertyValuationPage 67.73 67.74 Rounding
XXXX   2016519 Qualifying CLTV propertyValuationPage 67.73 67.74 Rounding
XXXX   2016519 Qualifying Total Debt Income Ratio diligenceFinalLookPage 48.7 48.19 Audit reflects difference in subject HOA Dues per documents in the loan file.
XXXX   2022806 Qualifying Total Debt Income Ratio diligenceFinalLookPage 37.11 36.68 Audit reflects difference in negative rental income per documents in the loan file.
XXXX   2022805 Qualifying FICO creditLiabilitiesPage 753 747 Audit value based on lender qualifying requirements.
XXXX   2022805 Borrower 1 First Name notePage XXXXXXX XXXXXXX Audit Value Pulled From Note.
XXXX   2022805 Qualifying Total Debt Income Ratio diligenceFinalLookPage 40.19 40.20 Rounding.
XXXX   2027356 Property Type propertyValuationPage Two to Four Unit Attached Audit Value Pulled From Appraisal.
XXXX   2022807 Property Type propertyValuationPage Two to Four Unit Attached Audit Value Pulled From Appraisal.
XXXX   2027357 Qualifying FICO creditLiabilitiesPage 747 741 Audit value based on lender qualifying requirements.
XXXX   2027357 Property Type propertyValuationPage Two to Four Unit Attached Audit Value Pulled From Appraisal.
XXXX   2033620 Property Type propertyValuationPage Two to Four Unit Attached Audit Value Pulled From Appraisal.
XXXX   2027360 Property Type propertyValuationPage Two to Four Unit Attached Audit Value Pulled From Appraisal.
XXXX   2033622 Qualifying Total Debt Income Ratio diligenceFinalLookPage 27.83 29.26 Audit reflects difference in subject homeowner’s insurance per documents in the loan file.
XXXX   2033615 Borrower 1 Last Name notePage XXXXXXXX XXXXXXX Audit Value Pulled From Note.
XXXX   2022813 Qualifying FICO creditLiabilitiesPage 785 783 Audit value pulled from most recent credit report in the loan file dated 05/01/2025.
XXXX   2033621 Property Type propertyValuationPage Two to Four Unit Attached Audit Value Pulled From Appraisal.
XXXX   2033616 Qualifying Total Debt Income Ratio diligenceFinalLookPage 43.58 43.56 Audit reflects difference in net rental income per documents in the loan file.
XXXX   2036776 Property Value propertyValuationPage XXXXXXX XXXXXXX Audit Value Pulled From Purchase Contract / Final CD.
XXXX   2036776 Qualifying Total Debt Income Ratio diligenceFinalLookPage 29.54 30.92 Audit reflects difference in subject homeowner’s insurance per documents in the loan file & Audit reflects difference in subject HOA Dues per documents in the loan file.

XXXX   2037741 Qualifying CLTV propertyValuationPage 75.0 107.55 Audit Value of 1st + 2nd lien / Qualifying Value"
XXXX   2036780 Property Type propertyValuationPage Two to Four Unit Attached Audit Value Pulled from Appraisal