OMB Number: 3235-0675
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM ABS-15G
ASSET-BACKED SECURITIZER
REPORT PURSUANT TO SECTION 15G OF
THE SECURITIES EXCHANGE ACT OF 1934
Nomura Home Equity Loan, Inc.
Check the appropriate box to indicate the filing obligation to which this form is intended to satisfy:
| ☒ | Rule 15Ga-1 under the Exchange Act (17 CFR 240.15Ga-1) for the reporting period January 1, 2026 to March 31, 2026 |
| Date of Report (Date of filing): May 12, 2026 | |
| Commission File Number of securitizer: 025-01039 | |
| Central Index Key Number of securitizer: 0001327386 |
Juliet Buck, (212) 667-9368
Name and telephone number, including area code, of the person to contact in connection with this filing
| Indicate by check mark whether the securitizer has no activity to report for the initial period pursuant to Rule 15Ga-1(c)(1) ☐ | |
| Indicate by check mark whether the securitizer has no activity to report for the quarterly period pursuant to Rule 15Ga-1(c)(2)(i) ☐ | |
| Indicate by check mark whether the securitizer has no activity to report for the annual period pursuant to Rule 15Ga-1(c)(2)(ii) ☐ | |
| ☐ | Rule 15Ga-2 under the Exchange Act (17 CFR 240.15Ga-2) |
| Central Index Key Number of depositor: __________________________ |
(Exact name of issuing entity as specified in its charter)
| Central Index Key Number of issuing entity (if applicable): ______________ | |
| Central Index Key Number of underwriter (if applicable): ________________ |
Name
and telephone number, including area code, of the person to
contact in connection with this filing
REPRESENTATION AND WARRANTY INFORMATION
Item 1.02 Periodic Filing of Rule 15Ga-1 Representations and Warranties Disclosure
The disclosures required by Rule 15Ga-1 (17 CFR 240.15Ga-1) are attached as an Exhibit to this Form ABS-15G. Please see Exhibit 99.1 for the related information.
| Exhibits | |
| 99.1 | Table for Form ABS-15G (Repurchase reporting) |
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the reporting entity has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
| Nomura Home Equity Loan, Inc. | |
| Date: May 12, 2026 | /s/ Juliet Buck |
| Name: Juliet Buck | |
| Title: Chief Executive Officer | |
| (senior officer in charge of securitization of the securitizer) |
EXHIBIT INDEX
| Exhibits Number | |
| 99.1 | Table for Form ABS-15G (Repurchase reporting) |