OMB Number: 3235-0675

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

NEW RESIDENTIAL FUNDING 2026-NQM8 LLC

Check the appropriate box to indicate the filing obligation to which this form is intended to satisfy:

Date of Report (Date of filing) November 13, 2026

Commission File Number of securitizer: 025-08562

Central Index Key Number of securitizer: 0002109907

Philip Sivin, 212-798-6100

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)(l) ☐

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) ☐

Central Index Key Number of depositor:                              

(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):                                     

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

REPRESENTATION AND WARRANTY INFORMATION

Item 1.02 Periodic Filing of Rule l5Ga-1 Representations and Warranties Disclosure

No Activity to Report.

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.