The unbeaten 23-year-old has predicted a quick knockout in Atlantic City, but insisted that he is not taking the Welshman lightly.
"I don't underestimate him," Broner told a press conference. "I respect him as a fighter. I respect every fighter as a fighter because only a boxer knows what we go through until we get inside that ring.
"We don't watch no tape [of Rees], I've never seen him fight before. But I heard he was a world champion at light welterweight? So just by saying that, he's not a look-over.
"He's going to sleep. It's not going to last that long. We'll be eating ice cream in no time. And I'm so sad that they took my twinkies away, so I couldn't even sneak twinkies this camp. So somebody's got to pay for it. And it has to be Gavin Rees."
Broner, a former WBO super featherweight champion, was believed to be closing in on a unification fight with Ricky Burns, but claims that the Scot "ran" from him.
"I wanted to fight Ricky Burns, but he put on his track shoes and ran again," he added. "Went for another lap, ran away from me again. I'm just ready to fight whoever, but we're going to take care of business on Saturday night."
The American has 21 stoppages from his unblemished 25-fight record.