Ford Credit Auto Owner Trust 2005-B
For a discussion of the business for the Ford Credit Auto Owner Trust 2005-B see the Prospectus and the Prospectus Supplement, dated April 7, 2005 and April 11, 2005, respectively.
For a discussion of the business for the Ford Credit Auto Owner Trust 2005-B see the Prospectus and the Prospectus Supplement, dated April 7, 2005 and April 11, 2005, respectively.
Nothing to Report.
Nothing to Report.                                      PART II.
For Ford Credit Auto Owner Trust 2005-B, one class of equity securities was issued, the Class D Certificates.  There is one holder of the Class D Certificates, Ford Credit Auto Receivables Two LLC.
Nothing to report.                                        PART III.
- -------------------------------------------------------------------------------------------------------------------     Title of Class          Name and Address of Beneficial Owner         Amount and Nature             Percent of Class                                                                        of Beneficial                                                                          Ownership - ------------------------------------------------------------------------------------------------------------------- Class D Certificates    Ford Credit Auto Receivables Two LLC               100%                          100%                                 The American Road                                 Dearborn, MI  48126 - -------------------------------------------------------------------------------------------------------------------    ITEM. 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS  Nothing to report.
Designation    Description                          Method of Filing - -----------    -----------                          ---------------- Exhibit 99.1   Ford Credit Auto Owner Trust         Filed with this Report                2005-B Annual Servicer                Statement as to Compliance  Exhibit 99.2   Ford Credit Auto Owner Trust         Filed with this Report                2005-B Annual Independent                Certified Public                Accountant's Report  Exhibit 99.3   Chief Servicing Officer              Filed with this Report                Certification Pursuant to                Section 302 (a) of the                Sarbanes-Oxley Act of 2002                Relating to Reports         (b) Reports on Form 8-K         The Current Reports on Form 8-K attaching the related Monthly Servicing Report were filed by Ford Credit Auto Owner Trust 2005-B on the dates indicated below:  8-K Filing Date                         Reporting Period - ---------------                         ---------------- June 1, 2005                            month ending April 30, 2005 June 29, 2005                           month ending May 31, 2005 July 19, 2005                           month ending June 30, 2005 August 19, 2005                         month ending July 31, 2005 September 16, 2005                      month ending August 31, 2005 October 18, 2005                        month ending September 30, 2005 November 28, 2005                       month ending October 31, 2005 December 16, 2005                       month ending November 30, 2005 January 18, 2006                        month ending December 31, 2005                                       SIGNATURES       Pursuant to the requirements of Section 13 of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.                                      Ford Credit Auto Receivables Two LLC                                                 (Registrant)   Date:  March 24, 2006        By:/s/  Joseph P. Topolski                                      ---------------------------------                                      Assistant Secretary                                      Ford Motor Credit Company,                                       as Servicer                                        EXHIBIT INDEX          FORD CREDIT AUTO OWNER TRUST 2005-B  Exhibit Number           Description of Exhibit - -------        ------------------------ Exhibit 99.1   Ford Credit Auto Owner Trust                2005-B Annual Servicer                Statement as to Compliance  Exhibit 99.2   Ford Credit Auto Owner Trust                2005-B Annual Independent                Certified Public                Accountant's Report  Exhibit 99.3   Chief Servicing Officer                Certification Pursuant to                Section 302 (a) of the                Sarbanes-Oxley Act of 2002                Relating to Reports     EX-99.1 2 ex99_1.txt EXHIBIT 99.1                                                                      Exhibit 99.1       Ford Motor Credit Company                                             One American Road                                                                       P.O. Box 1732                                                                       Dearborn, MI  48121      To:              Wachovia Bank of Delaware,                    Standard & Poor's Rating Group                  National Association, as Owner                Attn: Asset Backed Surveillance Group                  Trustee under the Amended and                 55 Water Street - 40th Floor                  Restated Trust Agreement, dated               New York, NY 10041                  as of April 1, 2005                  Attn: Corporate Trust Department              Moody's Investor Service                  300 Delaware Avenue                           Attn: ABS Monitoring Department                  9th Floor                                     99 Church Street                  Wilmington, DE  19801                         New York, NY 10007                   The Bank of New York, as                  Indenture Trustee under                  the Indenture dated                           Fitch, Inc.                  as of April 1, 2005                           Attn: Asset Backed Surveillance                  Attn: ABS Finance Unit                        1 State Street Plaza                  101 Barclay Street - 8th Floor West           New York, NY 10004                  New York, NY 10286  Re:              Ford Credit Auto Owner Trust 2005-B                                                  OFFICER'S CERTIFICATE                                       SERVICER'S ANNUAL STATEMENT AS TO COMPLIANCE                  Pursuant to Section 3.10 of the Sale and Servicing Agreement by and among         Ford Credit Auto Owner Trust 2005-B, Ford Credit Auto Receivables Two LLC,         as Seller, and Ford Motor Credit Company, as Servicer ("Servicer"), dated as of         April 1, 2005 (the "Agreement"), the undersigned officer of the Servicer, does state that:          1.       A review of the activities of the Servicer and of its performance under                  the Agreement during the period from April 1, 2005 to December 31, 2005                  has been made under my supervision.          2.       Based on this review and to the best of my knowledge, the Servicer has                  fulfilled all its obligations under the Agreement throughout the                  aforementioned period in all material respects.                                                           By:/s/ David Brandi                                                               ----------------------------                                                               Assistant Treasurer  Dated as of December 31, 2005       EX-99.2 3 ex99_2.txt EXHIBIT 99.2                                                                      Exhibit 99.2                            Report of Independent Accountants    To the Board of Directors of Ford Motor Credit Company, Wachovia Bank of Delaware, National Association, Owner Trustee, The Bank of New York, Indenture Trustee:  Re: Sale and Servicing Agreement by and among Ford Credit Auto Owner Trust 2005-B, as Issuer, Ford Credit Auto Receivables Two LLC, as Seller, and Ford Motor Credit Company, as Servicer, dated as of April 1, 2005  We have examined management's assertion about Ford Motor Credit Company and its subsidiaries' ("Ford Credit") compliance with the minimum servicing standards identified in the Mortgage Bankers Association of America's Uniform Single Attestation Program for Mortgage Bankers ("USAP"), to the extent such procedures are applicable to the requirements of the Agreement identified above ("minimum servicing standards") as of and for the year ended December 31, 2005 included in the accompanying management assertion (see Exhibit I). Management is responsible for Ford Credit's compliance with those minimum servicing standards. Our responsibility is to express an opinion on management's assertion about Ford Credit's compliance based on our examination.  Our examination was made in accordance with attestation standards established by the American Institute of Certified Public Accountants and, accordingly, included examining, on a test basis, evidence about Ford Credit's compliance with the minimum servicing standards and performing such other procedures as we considered necessary in the circumstances. We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination of Ford Credit's compliance with the minimum servicing standards.  In our opinion, management's assertion that Ford Credit has complied with the aforementioned minimum servicing standards as of and for the year ended December 31, 2005 is fairly stated, in all material respects.    /s/ PricewaterhouseCoopers LLP  March 13, 2006                                                                           Exhibit I    Ford Motor Credit Company                                    One American Road                                                              P.O. Box 1732                                                              Dearborn, MI  48121                       Management's Assertion Concerning Compliance                      with USAP Minimum Servicing Standards   March 7, 2006  Re:   Sale and Sevicing Agreement by and among Ford Credit Auto Owner Trust 2005-B, as Issuer, Ford Credit Auto Receivables Two LLC, as Seller, and Ford Motor Credit Company, as Servicer, dated as of April 1, 2005   As of and for the year ended December 31, 2005, Ford Motor Credit Company and its subsidiaries have complied in all material respects with the minimum servicing standards set forth in the Mortgage Bankers Association of America's Uniform Single Attestation Program for Mortgage Bankers ("USAP"), to the extent such procedures are applicable to the requirements of the agreement identified above.      /s/ Terry Chenault - ----------------------------------------- President of Global Operations Technology     /s/ Neil Schloss - ----------------------------------------- Assistant Treasurer         EX-99.3 4 ex99_3.txt EXHIBIT 99.3                                                                      Exhibit 99.3        Certification pursuant to Section 302(a) of the Sarbanes-Oxley Act of 2002            relating to Reports filed with the Securities and Exchange         Commission by or on behalf of Ford Credit Auto Owner Trust 2005-B         -----------------------------------------------------------------  I, Neil M. Schloss, certify that:  1.  I have reviewed the following documents:          a.  All reports on Form 8-K containing distribution or servicing reports             for Ford Credit Auto Owner Trust 2005-B filed by Ford Credit Auto             Receivables Two LLC for the year ended December 31, 2005             (the "8-K Reports"); and          b.  The annual report on Form 10-K for the year ended December 31, 2005             (the "Annual Report", together with the 8-K Reports, the "Reports")             for Ford Credit Auto Owner Trust 2005-B to be filed by Ford Credit             Auto Receivables Two LLC;  2.      Based on my knowledge, the information in the Reports, taken as a whole,         does not contain any untrue statement of a material fact or omit to         state a material fact necessary to make the statements made, in light of         the circumstances under which such statements were made, not misleading         as of the last day of the period covered by the Annual Report;  3.      Based on my knowledge, the distribution or servicing information         required to be provided to the trustee by the servicer under the pooling         and servicing or similar agreement, for inclusion in the Reports is         included in the Reports;  4.      I am responsible for reviewing the activities performed by the servicer         under the pooling and servicing or similar agreement and based upon my         knowledge and the annual compliance review required under that         agreement, and except as disclosed in the Reports, the servicer has         fulfilled its obligations under that agreement; and  5.      The Reports disclose all significant deficiencies relating to the         servicer's compliance with the minimum servicing standards based upon         the report provided by an independent public accountant, after         conducting a review in compliance with the Uniform Single Attestation         Program for Mortgage Bankers or similar procedure, as set forth in the         pooling and servicing or similar agreement, that is included in the         Reports.  Date: March 13, 2006                                      /s/ Neil M. Schloss                                     --------------------------------------                                     Neil M. Schloss                                     Vice President and Assistant Treasurer                                     Ford Motor Credit Company, as Servicer                                     (Chief Servicing Officer)        -----END PRIVACY-ENHANCED MESSAGE-----