# EDGAR Filing Document

**Accession Number:** 0002075195
**File Stem:** 0001193125-25-152868
**Filing Date:** 2025-6
**Character Count:** 21503
**Document Hash:** 0eaea6e9aecc817b852796a11f5ef5e3
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-25-152868.hdr.sgml**: 20250630

**ACCESSION NUMBER**: 0001193125-25-152868

**CONFORMED SUBMISSION TYPE**: ABS-15G

**PUBLIC DOCUMENT COUNT**: 3

**CONFORMED PERIOD OF REPORT**: 20250630

**ITEM INFORMATION**: Findings and Conclusions of the Third Party Due Diligence Provider Obtained by the Issuer

**FILED AS OF DATE**: 20250630

**DATE AS OF CHANGE**: 20250630

**ABS RULE**: RULE-15GA2

**REGISTERED ENTITY**: N

**ABS ASSET CLASS**: Other

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** eStruxture Holdings Inc.
- **CENTRAL INDEX KEY:** 0002075195

**ORGANIZATION NAME:**
- **EIN:** 000000000
- **STATE OF INCORPORATION:** A8
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 025-07808
- **FILM NUMBER:** 251093126

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 800 SQUARE-VICTORIA STREET, SS1
- **CITY:** MONTREAL
- **NON US STATE TERRITORY:** QUEBEC
- **PROVINCE COUNTRY:** A8
- **ZIP:** H4Z 1B7
- **BUSINESS PHONE:** 514-369-2209

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 800 SQUARE-VICTORIA STREET, SS1
- **CITY:** MONTREAL
- **NON US STATE TERRITORY:** QUEBEC
- **PROVINCE COUNTRY:** A8
- **ZIP:** H4Z 1B7
**DEPOSITOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** eStruxture Holdings Inc.
- **CENTRAL INDEX KEY:** 0002075195

**ORGANIZATION NAME:**
- **EIN:** 000000000
- **STATE OF INCORPORATION:** A8
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 800 SQUARE-VICTORIA STREET, SS1
- **CITY:** MONTREAL
- **NON US STATE TERRITORY:** QUEBEC
- **PROVINCE COUNTRY:** A8
- **ZIP:** H4Z 1B7
- **BUSINESS PHONE:** 514-369-2209

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 800 SQUARE-VICTORIA STREET, SS1
- **CITY:** MONTREAL
- **NON US STATE TERRITORY:** QUEBEC
- **PROVINCE COUNTRY:** A8
- **ZIP:** H4Z 1B7
**SECURITIZER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** eStruxture Holdings Inc.
- **CENTRAL INDEX KEY:** 0002075195

**ORGANIZATION NAME:**
- **EIN:** 000000000
- **STATE OF INCORPORATION:** A8
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 800 SQUARE-VICTORIA STREET, SS1
- **CITY:** MONTREAL
- **NON US STATE TERRITORY:** QUEBEC
- **PROVINCE COUNTRY:** A8
- **ZIP:** H4Z 1B7
- **BUSINESS PHONE:** 514-369-2209

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 800 SQUARE-VICTORIA STREET, SS1
- **CITY:** MONTREAL
- **NON US STATE TERRITORY:** QUEBEC
- **PROVINCE COUNTRY:** A8
- **ZIP:** H4Z 1B7

**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** 

**Date of Report (Date of earliest event reported) N/A 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) ☐

SEC2860 (6-15) Potential persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number.

☒ **Rule 15Ga-2 under the Exchange Act (17 CFR 240.15Ga-2)** 

**Central Index Key Number of depositor: 0002075195** 

## ESTRUXTURE ISSUER LIMITED PARTNERSHIP
**(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** 

**Annie Corbeil** 

**514-369-2209** 

**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 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** 

The disclosures required by Rule 15Ga-2 (17 C.F.R. 240.15Ga-2) are attached as Exhibits to this Form ABS-15G. Please see the Exhibit Index for the related information.

------

**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.

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| | | |
|:---|:---|:---|
| eStruxture Data Centers Inc. | (Securitizer) | Annie Corbeil<br> Chief Financial Officer |
| Dated: June 30, 2025 |  |  |
| <u>/s/ Annie Corbeil</u> | (Signature) |  |

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**EXHIBIT INDEX** 

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| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| Exhibit 99.1 | [Independent Accounts' Report on Applying Agreed-Upon Procedures, dated June 20, 2025, of KPMG LLP.](d61257dex991.htm) |

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## Exhibit 99.1

**Exhibit 99.1**![LOGO](g61257dsp01.jpg)

KPMG LLP

600 de Maisonneuve Blvd West

Suite 1500, Tour KPMG

Montréal (Québec) H3A 0A3

Tel. 514-840-2100

Fax. 514-840-2187

www.kpmg.ca

**Independent Accountants' Agreed-Upon Procedures Report** 

eStruxture Data Centers Inc. (the "Company")

Guggenheim Securities, LLC (the "Structuring Agent")

Scotia Capital (USA) Inc.

(together, the "Specified Parties")

Re: eStruxture Issuer Limited Partnership, Secured Data Center Revenue Term Notes, Series 2025-1 – Data File Procedures

We have performed the procedures described below on the specified attributes in an electronic data file entitled "eStruxture 2025-1 Data Tape (2025.04.24).xlsb" provided by the Structuring Agent on April 24, 2025, on behalf of the Company, containing information on 5,332 service orders (the "Service Orders") as of January 1, 2025 (the "Data File")*,* which we were informed are intended to be included as collateral in the offering of eStruxture Issuer Limited Partnership, Secured Data Center Revenue Term Notes, Series 2025-1. The Company is responsible for the specified attributes identified by the Company in the Data File.

The Specified Parties have agreed to and acknowledged that the procedures performed are appropriate to meet their intended purpose of assisting specified parties in evaluating the accuracy of the specified attributes in the Data File. This report may not be suitable for any other purpose. No other parties have agreed to or acknowledged the appropriateness of these procedures for the intended purpose or any other purpose.

The procedures performed may not address all the items of interest to a specified party of this report and may not meet the needs of all specified parties of this report and, as such, specified parties are responsible for determining whether the procedures performed are appropriate for their purposes. We make no representation regarding the appropriateness of the procedures either for the intended purpose or for any other purpose.

Unless otherwise stated, the following definitions have been adopted in presenting our procedures and findings:

• The term "compared" means compared to the information shown and found it to be in agreement, unless otherwise
stated. Such compared information was deemed to be in agreement if differences were within the reporting threshold.

• The term "recomputed" means recalculated and compared the result to the information shown and found it to be in
agreement, unless otherwise stated. Such recomputed information was deemed to be in agreement if differences were within the reporting threshold.

KPMG LLP, an Ontario limited liability partnership and member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee.

KPMG Canada provides services to KPMG LLP.

------

![LOGO](g61257dsp01.jpg)

• The term "reporting threshold" means that dollar amounts were within $0.01, percentages were within 0.1%, and
Contract Start Date, Contract End Date, and Original Term were within 30 days.

• The term "Statistical Calculation Date" means January 1, 2025.

• The term "Top Customers" means the top 10 customers whose attribute "Top 10 Customers" is not equal to
"Other" in the Data File.

• The term "Regular Customers" means customers whose attribute "Top 10 Customers" is equal to
"Other" in the Data File. Top Customers and Regular Customers together constitute the "Customer Category Definitions."

• The term "Service Orders Information" means the following documents provided by the Structuring Agent, on behalf
of the Company, for the Selected Service Orders (defined below): (i) scanned agreements, (ii) scanned amended and/or restated agreements, (iii) scanned sales orders, and (iv) Company's accounting system screenshots. We make no
representation regarding the validity or accuracy of the Servicer Orders Information.

• The term "Support Information File" means an email message entitled "EXTERNAL RE eStruxture 2025-1 AUP – Tape to File.msg" containing information for Contract End Date, provided by the Structuring Agent on April 28, 2025, on behalf of the Company.

• The term "Source Documents" means the Service Orders Information and Support Information File.

• The term "Instructions" means the instructions provided by the Company pertaining to a procedure, attribute, or
methodology, as described in Exhibit B.

• The term "Provided Information" means the Statistical Calculation Date, Customer Category Definitions, Source
Documents, and Instructions.

The procedures we were instructed by the Company to perform and the associated findings are as follows:

A. We randomly selected a sample of 100 Service Orders from the Data File as follows:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) Selected one (1) Service Order for each of the 10 Top Customers from the Top Customer's Service Orders for a
total of 10 Service Orders (the "Top Customers Sample"), and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) Selected 90 Service Orders from the Regular Customers' Service Orders (the "Regular Customers Sample").

The Top Customers Sample and Regular Customers Sample together constitute the "Selected Service Orders." The Company did not inform us of the basis they used to determine the number of Services Orders we were instructed to randomly select from the Data File. A listing of the Selected Service Orders is attached as Exhibit A.

B. For each Selected Service Order, we compared or recomputed the specified attributes in the Data File listed in Exhibit B
to or using the corresponding information included in the Source Documents, utilizing the Instructions, as applicable, listed in Exhibit B. The Specified Parties indicated that the absence of any of the information in the Source Documents or the
inability to agree the indicated information from the Data File to the Source Documents for each of the attributes identified, utilizing the Instructions as applicable, constituted an exception. The Source Documents are listed in Exhibit B.

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![LOGO](g61257dsp01.jpg)

We found such information to be in agreement without exception.

We were engaged by the Company to perform this agreed-upon procedures engagement and conducted our engagement in accordance with attestation standards established by the American Institute of Certified Public Accountants, which involves us performing the specific procedures agreed to and acknowledged above and reporting on findings based on performing those procedures. We were not engaged to, and did not, conduct an examination or review, the objective of which would be the expression of an opinion or conclusion, respectively, on the specified attributes in the Data File. Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported.

We are required to be independent of the Company and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.

The procedures performed were applied based on the information included in the Data File and Provided Information, without verification or evaluation of such information by us; therefore, we express no opinion or any other form of assurance regarding (i) the reasonableness of the information provided to us by the Company, (ii) the physical existence of the Service Orders, (iii) the reliability or accuracy of the Provided Information which was used in our procedures, or (iv) matters of legal interpretation.

The procedures performed were not intended to address, nor did they address: (i) the conformity of the origination of the Service Orders to stated underwriting or credit extension guidelines, standards, criteria or other requirements, (ii) the value of collateral securing any such Service Orders being securitized, (iii) the compliance of the originator of the Service Orders with federal, state, and local laws and regulations, or (iv) any other factor or characteristic of the Service Orders that would be material to the likelihood that the issuer of the asset-backed securities will pay interest and principal in accordance with applicable terms and conditions. The procedures performed were not intended to satisfy any criteria for due diligence published by the nationally recognized statistical rating organizations ("NRSROs").

The terms of our engagement are such that we have no responsibility to update this report because of events and circumstances that may subsequently occur.

This report is intended solely for the information and use of the Specified Parties. It is not intended to be and should not be used by any other person or entity, including investors or the NRSROs, who are not identified in the report as the Specified Parties but may have access to this report as required by law or regulation.

/s/ KPMG LLP

Montreal, Quebec

June 20, 2025

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![LOGO](g61257dsp01.jpg)

**Exhibit A** 

**Selected Service Orders** 

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| | | | | | |
|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp;&nbsp;**Selected<br> Service Order** | **Service Order<br>ID\*** | **Top 10<br>Customers** | **Selected<br>Service Order** | **Service Order**<br> **ID\*** | **Top 10<br>Customers** |
| &nbsp;&nbsp;&nbsp;1 | 20251001 | Yes | 51 | 20251051 | No |
| &nbsp;&nbsp;&nbsp;2 | 20251002 | Yes | 52 | 20251052 | No |
| &nbsp;&nbsp;&nbsp;3 | 20251003 | Yes | 53 | 20251053 | No |
| &nbsp;&nbsp;&nbsp;4 | 20251004 | Yes | 54 | 20251054 | No |
| &nbsp;&nbsp;&nbsp;5 | 20251005 | Yes | 55 | 20251055 | No |
| &nbsp;&nbsp;&nbsp;6 | 20251006 | Yes | 56 | 20251056 | No |
| &nbsp;&nbsp;&nbsp;7 | 20251007 | Yes | 57 | 20251057 | No |
| &nbsp;&nbsp;&nbsp;8 | 20251008 | Yes | 58 | 20251058 | No |
| &nbsp;&nbsp;&nbsp;9 | 20251009 | Yes | 59 | 20251059 | No |
| &nbsp;&nbsp;&nbsp;10 | 20251010 | Yes | 60 | 20251060 | No |
| &nbsp;&nbsp;&nbsp;11 | 20251011 | No | 61 | 20251061 | No |
| &nbsp;&nbsp;&nbsp;12 | 20251012 | No | 62 | 20251062 | No |
| &nbsp;&nbsp;&nbsp;13 | 20251013 | No | 63 | 20251063 | No |
| &nbsp;&nbsp;&nbsp;14 | 20251014 | No | 64 | 20251064 | No |
| &nbsp;&nbsp;&nbsp;15 | 20251015 | No | 65 | 20251065 | No |
| &nbsp;&nbsp;&nbsp;16 | 20251016 | No | 66 | 20251066 | No |
| &nbsp;&nbsp;&nbsp;17 | 20251017 | No | 67 | 20251067 | No |
| &nbsp;&nbsp;&nbsp;18 | 20251018 | No | 68 | 20251068 | No |
| &nbsp;&nbsp;&nbsp;19 | 20251019 | No | 69 | 20251069 | No |
| &nbsp;&nbsp;&nbsp;20 | 20251020 | No | 70 | 20251070 | No |
| &nbsp;&nbsp;&nbsp;21 | 20251021 | No | 71 | 20251071 | No |
| &nbsp;&nbsp;&nbsp;22 | 20251022 | No | 72 | 20251072 | No |
| &nbsp;&nbsp;&nbsp;23 | 20251023 | No | 73 | 20251073 | No |
| &nbsp;&nbsp;&nbsp;24 | 20251024 | No | 74 | 20251074 | No |
| &nbsp;&nbsp;&nbsp;25 | 20251025 | No | 75 | 20251075 | No |
| &nbsp;&nbsp;&nbsp;26 | 20251026 | No | 76 | 20251076 | No |
| &nbsp;&nbsp;&nbsp;27 | 20251027 | No | 77 | 20251077 | No |
| &nbsp;&nbsp;&nbsp;28 | 20251028 | No | 78 | 20251078 | No |
| &nbsp;&nbsp;&nbsp;29 | 20251029 | No | 79 | 20251079 | No |
| &nbsp;&nbsp;&nbsp;30 | 20251030 | No | 80 | 20251080 | No |
| &nbsp;&nbsp;&nbsp;31 | 20251031 | No | 81 | 20251081 | No |
| &nbsp;&nbsp;&nbsp;32 | 20251032 | No | 82 | 20251082 | No |
| &nbsp;&nbsp;&nbsp;33 | 20251033 | No | 83 | 20251083 | No |
| &nbsp;&nbsp;&nbsp;34 | 20251034 | No | 84 | 20251084 | No |
| &nbsp;&nbsp;&nbsp;35 | 20251035 | No | 85 | 20251085 | No |
| &nbsp;&nbsp;&nbsp;36 | 20251036 | No | 86 | 20251086 | No |
| &nbsp;&nbsp;&nbsp;37 | 20251037 | No | 87 | 20251087 | No |
| &nbsp;&nbsp;&nbsp;38 | 20251038 | No | 88 | 20251088 | No |
| &nbsp;&nbsp;&nbsp;39 | 20251039 | No | 89 | 20251089 | No |
| &nbsp;&nbsp;&nbsp;40 | 20251040 | No | 90 | 20251090 | No |
| &nbsp;&nbsp;&nbsp;41 | 20251041 | No | 91 | 20251091 | No |
| &nbsp;&nbsp;&nbsp;42 | 20251042 | No | 92 | 20251092 | No |
| &nbsp;&nbsp;&nbsp;43 | 20251043 | No | 93 | 20251093 | No |
| &nbsp;&nbsp;&nbsp;44 | 20251044 | No | 94 | 20251094 | No |
| &nbsp;&nbsp;&nbsp;45 | 20251045 | No | 95 | 20251095 | No |
| &nbsp;&nbsp;&nbsp;46 | 20251046 | No | 96 | 20251096 | No |
| &nbsp;&nbsp;&nbsp;47 | 20251047 | No | 97 | 20251097 | No |
| &nbsp;&nbsp;&nbsp;48 | 20251048 | No | 98 | 20251098 | No |
| &nbsp;&nbsp;&nbsp;49 | 20251049 | No | 99 | 20251099 | No |
| &nbsp;&nbsp;&nbsp;50 | 20251050 | No | 100 | 20251100 | No |

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(\*) The Company has assigned a unique alphanumberic Service Order ID to each Service Order in the Data File. The Service Order IDs referred to in this Exhibit are not the Service Order #'s.

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![LOGO](g61257dsp01.jpg)

**Exhibit B** 

**Source Documents and Instructions** 

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| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp;&nbsp;**#** | **Attribute Name** | **Attribute Name in the Data <br>File** | **Source Documents / Instructions** |
| &nbsp;&nbsp;&nbsp;1 | Service Order # | Service Order # | N/A. Unique identifier for informational purposes only. |
| &nbsp;&nbsp;&nbsp;2 | Location | Location | Service Orders Information |
| &nbsp;&nbsp;&nbsp;3 | Contract Start Date | Consolidated Contract Start Date | Service Orders Information<br>If the Contract Start Date was not listed in the Service Orders Information, compare to the Billing Start Date in the Service Orders Information. |
| &nbsp;&nbsp;&nbsp;4 | Contract End Date | Contract End Date | Service Orders Information, Support Information File<br>If the Original Term is listed in the Service Orders Information as "Month to Month" ("M2M"), assume the Contract End Date to be "M2M" , as instructed by the Company. |
| &nbsp;&nbsp;&nbsp;5 | Original Term | Original Term (months) | Service Orders Information |
| &nbsp;&nbsp;&nbsp;6 | Remaining Term | Remaining Term (months) | Service Orders Information<br>If the Original Term is listed in the Service Orders Information is "Month to Month", assume the Remaining Term to be "M2M", as instructed by the Company. |
| &nbsp;&nbsp;&nbsp;7 | Renewal Term | Renewal Term (months) | Service Orders Information |
| &nbsp;&nbsp;&nbsp;8 | Remaining Term w/ Renewal | Remaining Term w/ Renewal (months) | Service Orders Information<br>If the Remaining Term w/ Renewal is not listed in the Service Orders Information, recompute as the sum of the Remaining Term and Renewal Term.<br>If the Renewal Term is M2M and the Remaining Term is not M2M, assume the Remaining Term w/ Renewal to be equal to the Remaining Term, as instructed by the Company. |
| &nbsp;&nbsp;&nbsp;9 | Billing Quantity | Quantity | Service Orders Information |
| &nbsp;&nbsp;&nbsp;10 | Billing Rate | Item Rate (Converted to CAD) | Service Orders Information |
| &nbsp;&nbsp;&nbsp;11 | MRR (Monthly Recurring Revenue) | MRR (NetSuite) | Service Orders Information<br>If MRR was listed in the Service Orders Information as of a date other than the Statistical Calculation Date, recompute using the following methodology: |

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![LOGO](g61257dsp01.jpg)

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| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp;&nbsp;**#** | **Attribute Name** | **Attribute Name in the Data <br>File** | **Source Documents / Instructions** |
|  |  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; MRR = (MRR listed in Service Orders Information) \* (1 + Escalator Rate) ^n, where n is equal to the time, in years, between the date on which the most recent escalation occurred as listed in the Service Orders Information and Statistical Calculation Date.<br>If MRR was not listed in the Service Orders Information, recompute using the following methodology:<br>MRR = Billing Quantity \* Billing Rate<br>|
| &nbsp;&nbsp;&nbsp;12 | Escalator Rate | Escalator Type | Service Orders Information |

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