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:

Date of Report (Date of earliest event reported)

Commission File Number of securitizer:

Central Index Key Number of securitizer:

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: 0002039388

	Lugo Funding 2026-1 DAC
	(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

Steven Glynn (212) 957-2562

Name and telephone number, including area code, of the person to

contact in connection with this filing

INFORMATION TO BE INCLUDED IN THE REPORT

 

FINDINGS AND CONCLUSIONS OF THIRD-PARTY DUE DILIGENCE REPORTS

 

 

Attached as Exhibit 99.1 hereto is an agreed-upon procedures report, dated June 4, 2026, obtained by the depositor, with respect to certain agreed-upon procedures performed by Deloitte 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.

 

Continental Structured Ventures, Ltd.
(Securitizer)
Date:  July 16, 2026
/s/ Kurt Locher
By:  Kurt Locher, Director
(senior officer in charge of securitization of the depositor)

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