MORGAN STANLEY CAPITAL I INC. ABS-15G

Exhibit 99.1

Ernst & Young LLP One Manhattan West New York, NY 10001

Tel: +1 212 773 3000 ey.com

Report of Independent Accountants on Applying Agreed-Upon Procedures

We have performed the procedures enumerated in Attachment A, which were agreed to and acknowledged as appropriate by the Sponsor, Depositor and Initial Purchaser (collectively, the “Specified Parties”), for the intended purpose of assisting the Specified Parties in evaluating the accuracy of certain information with respect to a pool of mortgage loans (the “Mortgage Loans”) relating to the Issuing Entity’s securitization transaction. This report may not be suitable for any other purpose. The procedures performed may not address all of the items of interest to a user of the report and may not meet the needs of all users of the report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes. The appropriateness of these procedures is solely the responsibility of the Specified Parties identified in this report. No other party acknowledged the appropriateness of the procedures. Consequently, we make no representation regarding the appropriateness of the procedures described in Attachment A, either for the purpose for which this report has been requested or for any other purpose.

The procedures performed and our associated findings are included in Attachment A.

For the purpose of the procedures described in this report, the Initial Purchaser, on behalf of the Depositor, provided us with:

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that the Initial Purchaser, on behalf of the Depositor, indicated relate to the Sample Mortgage Loans (as defined in Attachment A),

For the purpose of the procedures described in this report, certain information on the Preliminary Data File is the “Subject Matter” as of the date of this report.

The procedures included in Attachment A were limited to comparing or recalculating certain information that is further described in Attachment A. The Depositor is responsible for the Subject Matter, Provided Data Files, Source Documents, Sample Characteristics and the determination of the instructions, assumptions and methodologies that are described herein. We were not requested to perform, and we have not performed, any procedures other than those listed in Attachment A. We have not verified, and we make no representation as to, the accuracy, completeness or reasonableness of the Loan Listing Data File, Source Documents or any other information provided to us, or that we were instructed to obtain, as applicable, by the Initial Purchaser, on behalf of the Depositor, upon which we relied in forming our findings. Accordingly, we make no representation and express no opinion or conclusion as to (a) the existence of the Base Preliminary Mortgage Loans, Preliminary Mortgage Loans or Mortgage Loans, (b) questions of legal or tax interpretation or (c) the appropriateness, accuracy, completeness or reasonableness of any instructions, assumptions and methodologies provided to us by the Initial Purchaser, on behalf of the Depositor, that are described in this report. We undertake no responsibility to update this report for events and circumstances occurring after the date hereof.

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This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants (the “AICPA”). An agreed-upon procedures engagement involves the practitioner performing specific procedures that the Specified Parties have agreed to and acknowledged to be appropriate for the purpose of the engagement and reporting on findings based on the procedures performed. We were not engaged to, and did not, conduct an examination to express an opinion or a review to express a conclusion in accordance with attestation standards established by the AICPA on any of the items referred to herein. Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.

The agreed-upon procedures described in this report were not performed for the purpose of:

We are required to be independent of the Depositor and to meet our other ethical responsibilities, as applicable, for agreed-upon procedures engagements set forth in the Preface: Applicable to All Members and Part 1 – Members in Public Practice of the Code of Professional Conduct established by the AICPA. Independence requirements for agreed-upon procedures engagements are less restrictive than independence requirements for audit and other attestation services.

This report is intended solely for the information and use of the Specified Parties and is not intended to be, and should not be, used by anyone other than the Specified Parties. It is not intended to be, and should not be, used by any other person or entity, including investors and rating agencies, who are not identified in the report as Specified Parties but who may have access to this report as required by law or regulation.

/s/ Ernst & Young LLP

20 August 2026

Attachment A

Procedures performed and our associated findings

For the purpose of the procedures described in this report, the 307 Base Sample Mortgage Loans are referred to as Sample Mortgage Loan Numbers 1 through 307.

The 304 Base Sample Mortgage Loans included on the Preliminary Data File are hereinafter referred to as the “Sample Mortgage Loans.”

Sample Characteristics and Source Documents

Notes:

For the purpose of comparing the appraisal value Sample Characteristic for Sample Mortgage Loan Number 307, the Initial Purchaser, on behalf of the Depositor, instructed us to use the Appraisal with the highest appraisal value as the Source Document.

For the purpose of comparing the property type Sample Characteristic, the Initial Purchaser, on behalf of the Depositor, instructed us to note agreement with a property type of:

as shown in the applicable Source Document.

For the purpose of comparing the sale price Sample Characteristic for Sample Mortgage Loan Number 173, the Initial Purchaser, on behalf of the Depositor, instructed us to use the sum of the:

For any remaining Sample Mortgage Loan (except for Sample Mortgage Loan Numbers 32 and 258) (each, a “Refinanced Sample Mortgage Loan”), the Initial Purchaser, on behalf of the Depositor, instructed us to calculate the “Amount to Borrower” as the difference between the:

For Sample Mortgage Loan Numbers 32 and 258, the Initial Purchaser, on behalf of the Depositor, instructed us to note agreement with a loan purpose of “Other.”

For any Refinanced Sample Mortgage Loan (except for Sample Mortgage Loan Numbers 79, 82, 162 and 166), the Initial Purchaser, on behalf of the Depositor, instructed us to note agreement with a loan purpose of:

For Sample Mortgage Loan Numbers 79, 82, 162 and 166, the Initial Purchaser, on behalf of the Depositor, instructed us to note agreement with a loan purpose of “Refinance – Rate Term” if the Amount to Borrower is less than the lesser of (i) $5,000 and (ii) 5% of the original principal balance, as shown in the Note.

Sample Characteristics for any Sample Mortgage Loan with a gross margin value of “0.000(%)” or <blank>, as shown on the Preliminary Data File.

both as shown in the Note.

both as shown in the Note, and

as the “Value for LTV.”

(b)                Value for LTV.

We performed no procedures to determine the accuracy, completeness or reasonableness of the instructions, assumptions and methodologies provided by the Initial Purchaser, on behalf of the Depositor, that are described in the notes above.

Sample Characteristic Differences