UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

 

FORM ABS-l5G

 

ASSET-BACKED SECURITIZER

REPORT PURSUANT TO SECTION 15G OF

THE SECURITIES EXCHANGE ACT OF 1934

 

Check the appropriate box to indicate the filing obligation 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 depositor: 0001258361

Benchmark 2026-V25 Mortgage Trust
(Exact name of issuing entity as specified in its charter)

Central Index Key Number of issuing entity: 0002155221
Central Index Key Number of underwriter: Not applicable

 

Richard Simpson, Citigroup Commercial Mortgage Securities Inc., (212) 816-5343
______________________________________________________________________________________

Name and telephone number, including area code, of the person to contact in connection with this filing

   

 

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.

See the agreed-upon procedures report, dated November 5, 2026, of Ernst & Young LLP, obtained by the depositor, which report sets forth the findings and conclusions, as applicable, of Ernst & Young LLP with respect to certain agreed-upon procedures performed by Ernst & Young LLP, attached as Exhibit 99.1 to this Form ABS-15G.

 

See the underwriting information comparison agreed-upon procedures report, dated November 5, 2026, of Ernst & Young LLP, obtained by the depositor, which report sets forth the findings and conclusions, as applicable, of Ernst & Young LLP with respect to certain agreed-upon procedures performed by Ernst & Young LLP, attached as Exhibit 99.2 to this Form ABS-15G.

 

Item 2.02 Findings and Conclusions of a Third Party Due Diligence Report Obtained by the Underwriter.

Not Applicable

 

 

Exhibits.

 

99.1Agreed-upon procedures report, dated November 5, 2026 of Ernst & Young LLP.

 

99.2Underwriting information comparison agreed-upon procedures report, dated November 5, 2026 of Ernst & Young 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: November 5, 2026

 

Citigroup Commercial Mortgage Securities Inc.

(Depositor)

 

/s/ Richard Simpson  

Name: Richard Simpson
Title: President

 

 

Benchmark 2026-V25 – Form ABS-15G

 

 

EXHIBIT INDEX

 

Exhibit Number Description
   
Exhibit 99.1 Agreed-upon procedures report, dated November 5, 2026, of Ernst & Young LLP.
   
Exhibit 99.2 Underwriting information comparison agreed-upon procedures report, dated November 5, 2026, of Ernst & Young LLP.

 

   

 


ATTACHMENTS / EXHIBITS

ATTACHMENTS / EXHIBITS

AGREED-UPON PROCEDURES REPORT, DATED NOVEMBER 5, 2026 OF ERNST & YOUNG LLP.

UNDERWRITING INFORMATION COMPARISON AGREED-UPON PROCEDURES REPORT, DATED NOVEMBER 5, 2026 OF ERNST & YOUNG LLP.