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 March 31, 2026 to June 30, 2026.

 Date of Report (Date of earliest event reported):  July 16, 2026
 Commission File Number of securitizer:  025-08372
 Central Index Key Number of securitizer:  0002027537
Steven Pack, (212) 357-2727
(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 sponsor:  ___________

 
(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)



INFORMATION TO BE INCLUDED IN THE REPORT
 
PART I:  REPRESENTATION AND WARRANTY INFORMATION
 
Item 1.02 Periodic Filing of Rule 15Ga-1 Representations and Warranties Disclosure
 
The securitizer has no activity to report.
 
Explanatory Note:
 
We have provided all the information required by Rule 15Ga-1 and this Form ABS-15G that can be acquired without unreasonable effort or expense by, among other things, (i) identifying asset-backed securities transactions within the scope of Rule 15Ga-1 for which we are a securitizer (“Covered Transactions”), (ii) reviewing our records for demands for repurchase or replacement of pool assets in Covered Transactions for breaches of representations or warranties concerning those pool assets (“Reportable Information”), (iii) identifying the parties in Covered Transactions that have a contractual obligation to enforce any repurchase obligations of the party or parties making those representations or warranties based on our records (“Demand Entities”), and (iv) requesting from Demand Entities (or confirming that Demand Entities are required to deliver) all Reportable Information within their respective possession.
 
The reporting period to which this Form ABS-15G filing relates begins on March 31, 2026 and ends on June 30, 2026.  In accordance with SEC C&DI 213.03, the securitizer has elected to file this Form ABS-15G in the calendar quarter after the calendar quarter immediately succeeding the first day of the reporting period.
 
PART II:  FINDINGS AND CONCLUSIONS OF THIRD-PARTY DUE DILIGENCE REPORTS
 
N/A


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 16, 2026
Goldman Sachs Real Estate Finance Trust Inc
(Securitizer)
   
   
 
By:
 /s/ Steven Pack
 		 
   
Name:  Steven Pack
   
Title:    Chief Executive Officer and President