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
 
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 _______ to _______.
 
Date of Report (Date of earliest event reported):
  
Commission File Number of securitizer:
  
Central Index Key Number of securitizer:
  

 
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) [ ]
 
   X  
Rule 15Ga-2 under the Exchange Act (17 CFR 240.15Ga-2)
 
Central Index Key Number of depositor: 0000807641
 
PRET 2026-RPL3 Trust
(Exact name of issuing entity as specified in its charter)

Central Index Key Number of issuing entity:

Garrett Wallace, (212) 357-0655
Name and telephone number, including area code, of the person to
contact in connection with this filing.

INFORMATION TO BE INCLUDED IN THE REPORT
 
Item 2.01.
Findings and Conclusions of a Third Party Due Diligence Report Obtained By the Issuer
 
The disclosures required by Rule 15Ga-2 (17 CFR 240.15Ga-2) are attached as Exhibits to this Form ABS-15G.  Please see the Exhibit Index for the related information.
 

 
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.
 
Dated: June 24, 2026
 
 
GS Mortgage Securities Corp.
 
(Depositor)
     
     
 
By:   
/s/ Garrett Wallace                                                       
   
Name: Garrett Wallace
   
Title:  Vice President



EXHIBIT INDEX
 
Exhibit Number
 
 
99.1 Disclosures required by Rule 15Ga-2 for OneDiligence, LLC
 
             
  
   
Schedule 1 – Executive Summary/Narrative
   
Schedule 2 – Securitization Report
   
Schedule 3 – Delinquent Tax Report
     
     
 
99.2 Disclosures required by Rule 15Ga-2 for AMC Diligence, LLC
 
             
  
   
Schedule 1 – Executive Summary/Narrative
   
Schedule 2 – Rating Agency Grades
   
Schedule 3 – Exception Grades
   
Schedule 4 – Valuation Summary
   
Schedule 5 – Supplemental Data
   
Schedule 6 – ASF
   
Schedule 7 – Business Purpose
   
Schedule 8 – Compliance Summary
   
Schedule 9 – Exception Report
   
Schedule 10 – Itemized Report
   
Schedule 11 – NPL Only Extract Limited
   
Schedule 12 – Servicing Pay History Limited
   
Schedule 13 – Title Diligence Summary
   
Schedule 14 – Title Diligence Exceptions
   
Schedule 15 – Modification Extract
   
Schedule 16 – Modification Only Extract
   
Schedule 17 – Extension Deferment
 
     
  
     
 
99.3 Disclosures required by Rule 15Ga-2 for Selene Diligence LLC
     
   
Schedule 1 – Due Diligence Narrative Report
   
Schedule 2 – Rating Agency Grades
   
Schedule 3 – Standard Findings Report
   
Schedule 4 -– Valuation Report
   
Schedule 5 -– ASF Report
   
Schedule 6 -– MLS Report
   
Schedule 7 – Supplemental Data Extract Report
   
Schedule 8 – Business Purpose Supplemental Extract Report
   
Schedule 9 – Data Compare Report
     
     
 
99.4 Disclosures required by Rule 15Ga-2 for Clayton Services LLC
     
   
Schedule 1 – Executive Summary/Narrative
   
Schedule 2 – Rating Agency ATR QM
   
Schedule 3 – Non ATR QM
   
Schedule 4 – Conditions Summary (4 Loans)
   
Schedule 5 –  Conditions Detail (4 Loans)
   
Schedule 6 –  Loan Grades (4 Loans)
   
Schedule 7 –  Conditions Summary (32 Loans)
   
Schedule 8 –  Conditions Detail (32 Loans)
   
Schedule 9 –  Loan Grades (32 Loans)
   
Schedule 10 – Valuations Summary
   
Schedule 11 –  Loan Level Tape Compare (4 Loans)
   
Schedule 12 –  Loan Level Tape Compare (32 Loans)
   
Schedule 13 –  ASF Upload
   
Schedule 14 –  Standard Upload
   
Schedule 15 –  Waived Conditions Summary

ATTACHMENTS / EXHIBITS

ATTACHMENTS / EXHIBITS

EXHIBIT 99.1, SCHEDULE 1 - EXECUTIVE SUMMARY/NARRATIVE

EXHIBIT 99.1, SCHEDULE 2 - SECURITIZATION REPORT

EXHIBIT 99.1, SCHEDULE 3 - DELINQUENT TAX REPORT

EXHIBIT 99.2, SCHEDULE 1 - EXECUTIVE SUMMARY/NARRATIVE

EXHIBIT 99.2, SCHEDULE 2 - RATING AGENCY GRADES

EXHIBIT 99.2, SCHEDULE 3 - EXCEPTION GRADES

EXHIBIT 99.2, SCHEDULE 4 - VALUATION SUMMARY

EXHIBIT 99.2, SCHEDULE 5 - SUPPLEMENTAL DATA

EXHIBIT 99.2, SCHEDULE 6 - ASF

EXHIBIT 99.2, SCHEDULE 7 - BUSINESS PURPOSE

EXHIBIT 99.2, SCHEDULE 8 - COMPLIANCE SUMMARY

EXHIBIT 99.2, SCHEDULE 9 - EXCEPTION REPORT

EXHIBIT 99.2, SCHEDULE 10 - ITEMIZED REPORT

EXHIBIT 99.2, SCHEDULE 11 - NPL ONLY EXTRACT LIMITED

EXHIBIT 99.2, SCHEDULE 12 - SERVICING PAY HISTORY LIMITED

EXHIBIT 99.2, SCHEDULE 13 - TITLE DILIGENCE SUMMARY

EXHIBIT 99.2, SCHEDULE 14 - TITLE DILIGENCE EXCEPTIONS

EXHIBIT 99.2, SCHEDULE 15 - MODIFICATION EXTRACT

EXHIBIT 99.2, SCHEDULE 16 - MODIFICATION ONLY EXTRACT

EXHIBIT 99.2, SCHEDULE 17 - EXTENSION DEFERMENT

EXHIBIT 99.3, SCHEDULE 1 - DUE DILIGENCE NARRATIVE REPORT

EXHIBIT 99.3, SCHEDULE 2 - RATING AGENCY GRADES

EXHIBIT 99.3, SCHEDULE 3 - STANDARD FINDINGS REPORT

EXHIBIT 99.3, SCHEDULE 4 - VALUATION REPORT

EXHIBIT 99.3, SCHEDULE 5 - ASF REPORT

EXHIBIT 99.3, SCHEDULE 6 - MLS REPORT

EXHIBIT 99.3, SCHEDULE 7 - SUPPLEMENTAL DATA EXTRACT REPORT

EXHIBIT 99.3, SCHEDULE 8 - BUSINESS PURPOSE SUPPLEMENTAL EXTRACT REPORT

EXHIBIT 99.3, SCHEDULE 9 - DATA COMPARE REPORT

EXHIBIT 99.4, SCHEDULE 1 - EXECUTIVE SUMMARY/NARRATIVE

EXHIBIT 99.4, SCHEDULE 2 - RATING AGENCY ATR QM

EXHIBIT 99.4, SCHEDULE 3 - NON ATR QM

EXHIBIT 99.4, SCHEDULE 4 - CONDITIONS SUMMARY (4 LOANS)

EXHIBIT 99.4, SCHEDULE 5 - CONDITIONS DETAIL (4 LOANS)

EXHIBIT 99.4, SCHEDULE 6 - LOAN GRADES (4 LOANS)

EXHIBIT 99.4, SCHEDULE 7 - CONDITIONS SUMMARY (32 LOANS)

EXHIBIT 99.4, SCHEDULE 8 - CONDITIONS DETAIL (32 LOANS)

EXHIBIT 99.4, SCHEDULE 9 - LOAN GRADES (32 LOANS)

EXHIBIT 99.4, SCHEDULE 10 - VALUATIONS SUMMARY

EXHIBIT 99.4, SCHEDULE 11 - LOAN LEVEL TAPE COMPARE (4 LOANS)

EXHIBIT 99.4, SCHEDULE 12 - LOAN LEVEL TAPE COMPARE (32 LOANS)

EXHIBIT 99.4, SCHEDULE 13 - ASF UPLOAD

EXHIBIT 99.4, SCHEDULE 14 - STANDARD UPLOAD

EXHIBIT99.4, SCHEDULE 15 - WAIVED CONDITIONS SUMMARY