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: ____0001013454____
| SCG 2026-PALM Mortgage Trust | |
| (Exact name of issuing entity as specified in its charter) |
Central Index Key Number of issuing entity (if applicable): ____N/A____
Central Index Key Number of underwriter (if applicable): ____N/A____
| Helaine M. Kaplan, (212) 250-5270 | |
| Name and telephone number, including area code, of the person to contact in connection with this filing |
INFORMATION TO BE INCLUDED IN THE REPORT
PART II: FINDINGS AND CONCLUSIONS OF THIRD-PARTY DUE DILIGENCE REPORTS
Item 2.01 Findings and Conclusions of a Third Party Due Diligence Report Obtained by the Issuer
Attached as Exhibit 99.1 hereto is an agreed-upon procedures report, dated June 24, 2026, of Ernst & Young LLP, obtained by the depositor, which report sets forth the findings and conclusions, as applicable, of Ernst & Young LLP with respect to certain agreed-upon procedures performed by Ernst & Young LLP.
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.
Deutsche Mortgage & Asset Receiving Corporation
(Depositor)
Date: June 24, 2026
| /s/ Helaine Kaplan | |
| By: Helaine Kaplan, Managing Director | |
| (senior officer in charge of securitization of the depositor) | |
| /s/ Robert-Christopher Jones | |
| By: Robert-Christopher Jones, Managing Director | |
| (senior officer in charge of securitization of the depositor) | |
SCG 2026-PALM – ABS 15G
EXHIBIT INDEX
| Exhibit Number | Description |
| Exhibit 99.1 | Report of Independent Accountants on Applying Agreed-Upon Procedures, dated June 24, 2026, of Ernst & Young LLP. |