EX-99.1

Exhibit 99.1

LOGO


GRANT THORNTON LLP 1301 International Parkway, Suite 200 Fort Lauderdale, FL 33323 D +1 954 768 9900 F +1 954 768 9908		REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
		Board of Directors and Management of Holiday Inn Club Vacations Incorporated and Wilson Resort Finance, LLC, THOR 2026-A LLC, and Wells Fargo Securities, LLC:
		We have performed the procedures enumerated below, on certain information with respect to attributes of Holiday Inn Club Vacations Incorporated and Wilson Resort Finance, LLC’s (collectively, the “Company”) timeshare loans as of February 28, 2026 (the “Subject Matter”), related to THOR 2026-A LLC’s (the “Issuer”) issuance of Timeshare Loan-Backed Notes, Series 2026-A (the “Securitization Transaction”). The Company is responsible for the Data File (as defined herein) accurately representing the information included in the underlying asset documents and the disclosed assumptions and methodologies.
		The Company has agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose of assisting specified parties in evaluating the Subject Matter. This report may not be suitable for any other purpose. Additionally, the Issuer and Wells Fargo Securities, LLC (collectively, and together with the Company, the “Specified Parties”) have agreed to and acknowledged that the procedures performed are appropriate for their purposes. The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes.

		Consequently, we make no representation regarding the appropriateness of the procedures enumerated below either for the purpose for which this report has been requested or for any other purpose.

		The procedures we performed on the timeshare loans and our findings are as follows.

		For the purposes of all agreed-upon procedures, we were instructed by the Company that:

		(i) differences of less than or equal to $1.00, 0.01 (numbers and years) or 0.01%, as applicable, were in agreement.

		(ii) differences in the Condo Association, Obligor State and Obligor Country that are as a result of abbreviations or punctuation were considered in agreement.

		Unless otherwise indicated, the following are defined for the purposes of our procedures:

		• the phrase “compared” means we checked the information for agreement between sources, with any findings being reported unless a deviation tolerance is otherwise noted. If applicable, such compared amounts and percentages are deemed to be in agreement if differences were attributable to rounding.
GT.COM		Grant Thornton LLP is a U.S. member firm of Grant Thornton International Ltd (GTIL). GTIL and each of its member firms are separate legal entities and are not a worldwide partnership.


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		• the phrase “recomputed” means, if applicable, we recalculated the number through mathematical calculation using the applicable information in the Data File as the inputs, with any findings being reported unless a deviation tolerance is otherwise noted. If applicable, such recomputed amounts and percentages are deemed to be in agreement if differences were attributable to rounding.

		• the phrase “Source Documents” means a record containing details of a particular transaction or characteristic. Source Documents may include, but are not limited to, Promissory Notes, Purchase Agreements, Closing Disclosures, Timeshare Loan Servicing Systems (“TLSS”), Membership Agreements, Financing Agreements, Equity Forms, Purchase Proposals, Company Communications, and Electronic downloads from the Credit Agency’s website.

		Due diligence agreed-upon procedures

		On March 5, 2026, and with updates through March 25, 2026, the Company provided us with a computer readable data file (the “Data File”) containing certain characteristics of the timeshare loans (the “Timeshare Loans”) included in the Securitization Transaction. We performed the procedures indicated below on the Timeshare Loans.

		As instructed by the Company, Grant Thornton selected 100 Timeshare Loans on a random basis from the Data File. For each of the selected Timeshare Loans (the “Sample Timeshare Loans”) listed on Appendix A, we performed comparisons for certain characteristics (as identified in Exhibit 1) to certain available source documents (the “Source Documents”). When more than one Source Document was available for a Sample Characteristic, we used the highest priority Source Document available for each selection based on the order provided in the Source Documents column in the Characteristics table within Exhibit 1.

		The procedures we performed on the Sample Timeshare Loans are listed below:

		Exhibit 1

		Characteristics:


	Sample Characteristic	Sample Characteristic Column Title / Data File Field	Source Documents
1	Original Principal Balance	Loan Amount SUM	Promissory Note, Purchase Agreement, Membership Agreement, and Financing Agreement

2	Current Principal Balance	Principal Balance SUM	TLSS and Company Communications

3	Condo Association	Condo Association	Promissory Note, Closing Disclosure, Purchase Agreement, and Financing Agreement


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	Sample Characteristic	Sample Characteristic Column Title / Data File Field	Source Documents

4	Current Term	Current Term SUM	Promissory Note, Membership Agreement, and Financing Agreement
5	Term Paid	Term Paid	TLSS and Company Communications

6	Current Rate	Current Rate SUM	Promissory Note, Financing Agreement, and TLSS

7	Obligor State	Adr State Cd	Promissory Note, Financing Agreement, TLSS, and Company Communications

8	Obligor Country	Adr Location	Promissory Note and Financing Agreement

9	Down Payment Amount	Total Down Payment Amt SUM	Closing Disclosure, Purchase Agreement, Financing Agreement, Equity Form, and Purchase Proposal

10	FICO Score	Credit Score SUM	Electronic download from the Credit Agency’s website for the respective day the original FICO score was obtained

11	Payment Status	Aging	TLSS

12	Payment Type	Payment Type	TLSS

13	Days Delinquent	Acc Dlq Days SUM	TLSS


		The Company instructed us to use the following methodology:

		For characteristics 1-4 and 6-12, we compared and agreed to the corresponding information as set forth in the provided Source Documents. For characteristic 5, we compared and/or recomputed and agreed to the corresponding information as set forth in the provided Source Documents. For characteristic 13, we recomputed and agreed to the corresponding information as set forth in the provided Source Documents.

		For “Term Paid” (characteristic 5), we were instructed by the Company to subtract any payments that were made after the cutoff date of February 28, 2026.

		For “FICO Score” (characteristic 10), we were instructed by the Company that the Company does not have FICO scores for Timeshare Loans with owners who reside outside of the United States, Timeshare Loans with no credit history, Timeshare Loans that originated prior to July 2008, or for Timeshare Loans which originated in Mexico.


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		For “Payment Type” (characteristic 12), we were instructed by the Company to use the following methodology:

		• The TLSS value of “Credit Card” was deemed equal to the Data File value of “Auto Credit”.

		• The TLSS value of “Lockbox” was deemed equal to the Data File value of “Coupon”.

		• The TLSS value of “ACH Payments” was deemed equal to the Data File value of “Auto Debit”.

		For “Days Delinquent” (characteristic 13), we were instructed by the Company to recompute such characteristic using the following methodology:

		• Subtract the date of delinquency from the Timeshare Loan Servicing System from the February 28, 2026 cut-off date.

		We noted no discrepancies between the Data File and the Source Documents.

		We were engaged by the Company to perform this agreed-upon procedures engagement and conducted our engagement in accordance with attestation standards established by the American Institute of Certified Public Accountants. We were not engaged to and did not conduct an examination or review, the objective of which would be the expression of an opinion or conclusion, respectively, on the Subject Matter. Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.

		Our agreed-upon procedures engagement was not conducted for the purpose of the following:

		• addressing the conformity of the origination of the assets to stated underwriting or credit extension guidelines, standards, criteria, or other requirements;

		• addressing the value of collateral securing any such assets being securitized;

		• addressing the compliance of the originator of the assets with federal, state, and local laws and regulations;

		• satisfying any criteria for due diligence published by a nationally recognized statistical rating organization (“NRSRO”);

		• addressing any other factor or characteristic of the assets that would be material to the likelihood that the issuer of the asset-backed security will pay interest and principal in accordance with applicable terms and conditions, including but not limited to whether the characteristics have implications on the future performance of the assets, underwritten value of the assets, credit quality of the assets, likelihood of return to investors or any other implications related to the assets or the related asset-backed securities;

		• forming any conclusions; and

		• any other terms or requirements of the transaction that do not appear in this report.

		We are required to be independent of the Company and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.


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		This report is intended solely for the information and use of the Specified Parties. It is not intended to be, and should not be, used by anyone other than these Specified Parties, including investors and rating agencies, who are not identified as Specified Parties but who may have access to this report as required by law or regulation.

		/s/ GRANT THORNTON LLP

		Fort Lauderdale, Florida April 9, 2026

APPENDIX A

Sample Timeshare Loans


Sample Timeshare Loan Number	Timeshare Loan Number	Sample Timeshare Loan Number	Timeshare Loan Number	Sample Timeshare Loan Number	Timeshare Loan Number	Sample Timeshare Loan Number	Timeshare Loan Number
1	[REDACTED]	26	[REDACTED]	51	[REDACTED]	76	[REDACTED]
2	[REDACTED]	27	[REDACTED]	52	[REDACTED]	77	[REDACTED]
3	[REDACTED]	28	[REDACTED]	53	[REDACTED]	78	[REDACTED]
4	[REDACTED]	29	[REDACTED]	54	[REDACTED]	79	[REDACTED]
5	[REDACTED]	30	[REDACTED]	55	[REDACTED]	80	[REDACTED]
6	[REDACTED]	31	[REDACTED]	56	[REDACTED]	81	[REDACTED]
7	[REDACTED]	32	[REDACTED]	57	[REDACTED]	82	[REDACTED]
8	[REDACTED]	33	[REDACTED]	58	[REDACTED]	83	[REDACTED]
9	[REDACTED]	34	[REDACTED]	59	[REDACTED]	84	[REDACTED]
10	[REDACTED]	35	[REDACTED]	60	[REDACTED]	85	[REDACTED]
11	[REDACTED]	36	[REDACTED]	61	[REDACTED]	86	[REDACTED]
12	[REDACTED]	37	[REDACTED]	62	[REDACTED]	87	[REDACTED]
13	[REDACTED]	38	[REDACTED]	63	[REDACTED]	88	[REDACTED]
14	[REDACTED]	39	[REDACTED]	64	[REDACTED]	89	[REDACTED]
15	[REDACTED]	40	[REDACTED]	65	[REDACTED]	90	[REDACTED]
16	[REDACTED]	41	[REDACTED]	66	[REDACTED]	91	[REDACTED]
17	[REDACTED]	42	[REDACTED]	67	[REDACTED]	92	[REDACTED]
18	[REDACTED]	43	[REDACTED]	68	[REDACTED]	93	[REDACTED]
19	[REDACTED]	44	[REDACTED]	69	[REDACTED]	94	[REDACTED]
20	[REDACTED]	45	[REDACTED]	70	[REDACTED]	95	[REDACTED]
21	[REDACTED]	46	[REDACTED]	71	[REDACTED]	96	[REDACTED]
22	[REDACTED]	47	[REDACTED]	72	[REDACTED]	97	[REDACTED]
23	[REDACTED]	48	[REDACTED]	73	[REDACTED]	98	[REDACTED]
24	[REDACTED]	49	[REDACTED]	74	[REDACTED]	99	[REDACTED]
25	[REDACTED]	50	[REDACTED]	75	[REDACTED]	100	[REDACTED]