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) ☐
| ☒ | Rule 15Ga-2 under the Exchange Act (17 CFR 240.15Ga-2) |
Central Index Key Number of depositor: 0001647595
Central Index Key Number of sponsor: N/A
SMB Private Education Loan Trust 2026-1
(Exact name of issuing entity as specified in its charter)
Central Index Key Number of issuing entity (if applicable): N/A
Central Index Key Number of underwriter (if applicable): N/A
Lori Goldman, (302) 281-2113
Name and telephone number, including area code, of the person to
contact in connection with this filing.
INFORMATION TO BE INCLUDED IN THE REPORT
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 October 1, 2026, of KPMG LLP, obtained by the securitizer, which report sets forth the findings and conclusions, as applicable, of KPMG LLP 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.
Dated: October 6, 2026
| SMB EDUCATION FUNDING, LLC | ||
| (Securitizer) | ||
| By: | /s/ Xiaowei Luan | |
| Name: Xiaowei Luan | ||
| Title: Managing Vice President, Head of Capital Markets | ||
EXHIBIT INDEX
| Exhibit |
Description | |
| 99.1 | KPMG Agreed-Upon Procedures Report | |