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 sponsor: 0001991416

 

MF1 2026-FL23 LLC
(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): __________

 

Mary Beth Bloom, (617) 646-2300
(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

 

N/A

 

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 September 30, 2026, obtained by the sponsor, with respect to certain agreed-upon procedures performed by KPMG 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.

 

Date:  September 30, 2026

MF1 REIT III LLC

(Sponsor)

   
  By:   /s/ Jonathan Pfeil
    Name:     Jonathan Pfeil
    Title: Authorized Signatory
       

 

 

  

 

 

EXHIBIT INDEX

 

Exhibit 99.1 Independent Accountants’ Agreed-Upon Procedures Report, dated September 30, 2026, of KPMG LLP.

 

 

  


ATTACHMENTS / EXHIBITS

ATTACHMENTS / EXHIBITS

INDEPENDENT ACCOUNTANTS' AGREED-UPON PROCEDURES REPORT, DATED SEPTEMBER 30, 2026, OF KPMG LLP.