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: 0002140318
GS Mortgage-Backed Securities Trust 2026-IRPM1 Designated Activity Company
(Exact name of issuing entity as specified in its charter)
Central Index Key Number of issuing entity (if applicable): Not applicable
Central Index Key Number of underwriter (if applicable): Not applicable
Finbarr O’Neill, +353 1775 2620
Name and telephone number, including area code, of the person to contact in connection with this filing
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 the Independent Accountants’ Agreed-Upon Procedures Report, dated July 1, 2026, with respect to certain agreed-upon procedures performed by a third-party due diligence provider.
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.
Date: July 7, 2026
| For and on behalf of | ||
| PENRYN FUNDING 2024 DESIGNATED ACTIVITY COMPANY, | ||
| (securitizer) | ||
| By: | /s/ Finbarr O’Neill | |
| Name: | Finbarr O’Neill | |
| Title: | Authorized Signatory | |
EXHIBIT INDEX
| Exhibit | ||
| Number | Description | |
| Exhibit 99.1 | Independent Accountants’ Agreed-Upon Procedures Report, dated July 1, 2026. |