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
ACCELERATED SP 2026-1 LLC
Check the appropriate box to indicate the filing obligation to which this form is intended to satisfy:
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Rule 15Ga-1 under the Exchange Act (17 CFR 240.15Ga-1) for the reporting period to
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Date of Report (Date of earliest event reported)
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Commission File Number of securitizer:
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Central Index Key Number of securitizer:
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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) ☐
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Rule 15Ga-2 under the Exchange Act (17 CFR 240.15Ga-2)
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Central Index Key Number of securitizer: 0002161359
Accelerated 2026-1 LLC
(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.
Thomas Balames, (248) 816-7272
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
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 19, 2026 obtained by Accelerated SP 2026-1 LLC, which report sets forth the findings of Deloitte & Touche LLP with respect to certain agreed upon procedures performed by Deloitte & Touche LLP.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the reporting entities have duly caused this report to be signed on their behalf by the undersigned hereunto duly authorized.
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ACCELERATED SP 2026-1 LLC
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/s/ Thomas S. Balames
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Thomas S. Balames
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Authorized Person
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EXHIBIT INDEX
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Exhibit
Number
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Description
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Exhibit 99.1
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Independent Accountants' Report on Applying Agreed-Upon Procedures, dated October 19, 2026.
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