# EDGAR Filing Document

**Accession Number:** 0002107307
**File Stem:** 0001104659-26-012593
**Filing Date:** 2026-2
**Character Count:** 23458
**Document Hash:** c9751faa52c83555b0e5b1ee87d31c14
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-26-012593.hdr.sgml**: 20260210

**ACCESSION NUMBER**: 0001104659-26-012593

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

**PUBLIC DOCUMENT COUNT**: 4

**CONFORMED PERIOD OF REPORT**: 20260210

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

**FILED AS OF DATE**: 20260210

**DATE AS OF CHANGE**: 20260210

**ABS RULE**: RULE-15GA2

**REGISTERED ENTITY**: N

**ABS ASSET CLASS**: Other

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** TIP Solar ABS 2026-1 Depositor LLC
- **CENTRAL INDEX KEY:** 0002107307

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

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 025-08290
- **FILM NUMBER:** 26615711

**BUSINESS ADDRESS:**
- **STREET 1:** 152 W 57TH STREET
- **STREET 2:** SUITE 4102
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10019
- **BUSINESS PHONE:** 817-689-8755

**MAIL ADDRESS:**
- **STREET 1:** 152 W 57TH STREET
- **STREET 2:** SUITE 4102
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10019
**DEPOSITOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** TIP Solar ABS 2026-1 Depositor LLC
- **CENTRAL INDEX KEY:** 0002107307

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

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

**BUSINESS ADDRESS:**
- **STREET 1:** 152 W 57TH STREET
- **STREET 2:** SUITE 4102
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10019
- **BUSINESS PHONE:** 817-689-8755

**MAIL ADDRESS:**
- **STREET 1:** 152 W 57TH STREET
- **STREET 2:** SUITE 4102
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10019
**SECURITIZER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** TIP Solar ABS 2026-1 Depositor LLC
- **CENTRAL INDEX KEY:** 0002107307

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

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

**BUSINESS ADDRESS:**
- **STREET 1:** 152 W 57TH STREET
- **STREET 2:** SUITE 4102
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10019
- **BUSINESS PHONE:** 817-689-8755

**MAIL ADDRESS:**
- **STREET 1:** 152 W 57TH STREET
- **STREET 2:** SUITE 4102
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10019

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM ABS-15G**

**ASSET-BACKED SECURITIZER REPORT PURSUANT TO SECTION 15G <br> 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 __________________

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| |
|:---|
| 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: 0002107307

**TIP SOLAR ABS 2026-1 ISSUER LLC**

(Exact name of issuing entity as specified in its charter)

Central Index Key Number of issuing entity (if applicable): 0002107628 <br>Central Index Key Number of underwriter (if applicable): <u>N/A</u>

Michael Feldman, (315) 388 8802

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**

Attached as Exhibit 99.1 hereto is a Report of Independent Accountants on Applying Agreed-Upon Procedures dated February 9, 2026, of Ernst & Young LLP, which report sets forth the procedures and findings with respect to certain agreed-upon procedures performed by Ernst & Young LLP pertaining to TIP Solar ABS 2026-1 Issuer LLC's Series 2026-1 Solar Asset Backed Notes.

**EXHIBIT INDEX**

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| | |
|:---|:---|
| Exhibit |  |
| Number | Description |
| [99.1](tm265011d1_ex99-1.htm) | [Report of Independent Accountants on Applying Agreed-Upon Procedures, dated February 9, 2026, of Ernst & Young LLP.](tm265011d1_ex99-1.htm) |

---

**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.

TIP Solar ABS 2026-1 Depositor LLC (Depositor)

---

| | |
|:---|:---|
| By: | TIP Borrower Holdings-B LLC, its sole member |
| Date: February 10, 2026 | Date: February 10, 2026 |
| By: | /s/ Michael Feldman |
|  | Name: Michael Feldman |
|  | Title: Managing Director |

---

## Exhibit 99.1

**EXHIBIT 99.1**

![](tm265011d1_ex99-1img01.jpg)

Report of Independent Accountants on Applying Agreed-Upon Procedures

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| | |
|:---|:---|
| Tactical Infrastructure Partners LP | 9 February 2026 |
| TIP Borrower Holdings-B LLC (the "Sponsor") |  |
| TIP Solar ABS 2026-1 Depositor LLC (the "Depositor") |  |
| 152 West 57<sup>th</sup> Street, Suite 4102 |  |
| New York, New York 10019 |  |

---

Re: TIP Solar ABS 2026-1 Issuer LLC (the "Issuer") <br> Solar Asset Backed Notes, Series 2026-1 (the "Notes") <br> Sample Solar Asset Agreed-Upon Procedures

We have performed the procedures enumerated in Attachment A, which were agreed to and acknowledged as appropriate by Tactical Infrastructure Partners LP, the Sponsor, Depositor and ATLAS SP Securities, a division of Apollo Global Securities, LLC (collectively, the "Specified Parties"), for the intended purpose of assisting the Specified Parties in evaluating the accuracy of certain information with respect to a pool of solar or battery assets installed on or in residential properties and the related customer agreements (the "Solar Assets") relating to the Issuer's securitization transaction. This report may not be suitable for any other purpose. The procedures performed may not address all of the items of interest to a user of the report and may not meet the needs of all users of the report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes. The appropriateness of the procedures is solely the responsibility of the Specified Parties identified in this report. No other party acknowledged the appropriateness of the procedures. Consequently, we make no representation regarding the appropriateness of the procedures described in Attachment A, either for the purpose for which this report has been requested or for any other purpose.

The procedures performed and our associated findings are included in Attachment A.

For the purpose of the procedures described in this report, GoodLeap, LLC (an "Agent") on behalf of the Depositor, provided us with:

a. Electronic data files (together, the "Provided Data Files"):

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i. Labeled "03 TIP 2026-1 RA Tape (As of 12.31.2025).xlsx" and the corresponding record layout
and decode information, as applicable (the "Base Preliminary Data File"), that the Agent, on behalf of the Depositor, indicated
contains information as of 31 December 2025 (the "Preliminary Cut-Off Date") relating to a pool of solar or battery assets
installed on or in residential properties and the related customer agreements (the "Preliminary Solar Assets") that are expected
to be representative of the Solar Assets and

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| | |
|:---|:---|
| ![](tm265011d1_ex99-1img02.jpg) | Page 2 of 3 |

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ii. Labeled "Jaguar Solar Owner 2026-1, LLC Data Tape as of 12.31.25 - vEY.xlsx"
and the corresponding record layout and decode information, as applicable (the "Preliminary Data File"),
that the Agent, on behalf of the Depositor, indicated contains information as of the Preliminary Cut-Off Date relating to the Preliminary
Solar Assets,

b. Imaged copies of the customer lease agreement, power purchase agreement, solar guide, amendment, work order
and/or change order thereto or other related documents (collectively and as applicable, the "Agreement"), that the Agent,
on behalf of the Depositor, indicated relate to the Sample Solar Assets (as defined in Attachment A),

c. Certain printed screen shots from the Agent's servicing systems (the "Servicing
System Screenshots"),

d. A servicing system extraction file and the corresponding record layout and decode information, as applicable
(the "Supplemental Sample Query," together with the Agreement and the Servicing System Screenshots, the "Sources"),
that the Agent, on behalf of the Depositor, indicated contain information as of the Preliminary Cut-Off Date relating to the Sample Solar
Assets,

e. The list of relevant characteristics (the "Sample Characteristics") on
the Preliminary Data File, which is shown on Exhibit 1 to Attachment A, and

f. Instructions, assumptions and methodologies, which are described in Attachment A.

For the purpose of the procedure described in this report, certain information contained on the Preliminary Data File is the "Subject Matter" as of the date of this report.

The procedures included in Attachment A is limited to comparing or recalculating certain information that is further described in Attachment A. The Depositor is responsible for the Subject Matter, Provided Data Files, Sources, Sample Characteristics and the determination of the instructions, assumptions and methodologies that are described herein. We were not requested to perform, and we have not performed, any procedures other than the procedures listed in Attachment A. We have not verified, and we make no representation as to, the accuracy, completeness or reasonableness of the Sources or any other information provided to us, or that we were instructed to obtain, as applicable, by the Agent, on behalf of the Depositor, upon which we relied in forming our findings. Accordingly, we make no representation and express no opinion or conclusion as to (a) the existence of the Preliminary Solar Assets or Solar Assets, (b) questions of legal or tax interpretation or (c) the appropriateness, accuracy, completeness or reasonableness of any instructions, assumptions or methodologies provided to us by the Agent, on behalf of the Depositor, that are described in this report. We undertake no responsibility to update this report for events and circumstances occurring after the date hereof.

---

| | |
|:---|:---|
| ![](tm265011d1_ex99-1img02.jpg) | Page 3 of 3 |

---

This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants (the "AICPA"). An agreed-upon procedures engagement involves the practitioner performing specific procedures that the Specified Parties have agreed to and acknowledged to be appropriate for the purpose of the engagement and reporting on findings based on the procedures performed. We were not engaged to, and did not, conduct an examination to express an opinion or a review to express a conclusion in accordance with attestation standards established by the AICPA on any of the items referred to herein. 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 to you.

The agreed-upon procedure described in this report was not performed for the purpose of:

a. Satisfying any criteria for due diligence published by a nationally recognized statistical
rating organization (a "rating agency") or

b. Making any findings with respect to:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i. Whether the origination of the Solar Assets conformed to, or deviated from, stated underwriting or credit
extension guidelines, standards, criteria, or other requirements,

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ii. The value of the collateral securing the Solar Assets,

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iii. Whether the originator(s) of the Solar Assets complied with federal, state or local
laws or regulations or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;iv. Any other factor or characteristic of the Solar Assets that would be material to the
likelihood that the issuer of the Notes will pay interest and principal in accordance with applicable terms and conditions.

We are required to be independent of the Depositor and to meet our other ethical responsibilities, as applicable, for agreed-upon procedures engagements set forth in the Preface: Applicable to All Members and Part 1 – Members in Public Practice of the Code of Professional Conduct established by the AICPA. Independence requirements for agreed-upon procedure engagements are less restrictive than independence requirements for audit and other attestation services.

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

---

| |
|:---|
| /s/ Ernst & Young LLP |
| 9 February 2026 |

---

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| | |
|:---|:---|
| ![](tm265011d1_ex99-1img02.jpg) | Attachment A |

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<u>Procedures performed and our associated findings</u>

1. As instructed by the Sponsor, on behalf of the Depositor, we randomly selected a sample of 200 Preliminary
Solar Assets from the Base Preliminary Data File (the "Sample Solar Assets"). For the purpose of this procedure, the Sponsor,
on behalf of the Depositor, did not inform us as to the basis for how they determined the number of Sample Solar Assets or the methodology
they instructed us to use to select the Sample Solar Assets from the Base Preliminary Data File.

For the purpose of the procedures described in this report, the 200 Sample Solar Assets are referred to as Sample Solar Asset Numbers 1 through 200.

2. For each solar asset included on the Base Preliminary Data File and the Preliminary Data File, we compared
the System ID #, as shown on the Base Preliminary Data File, to the corresponding System ID #, as shown on the Preliminary Data File,
and noted that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. All of the Preliminary Solar Assets were included on both the Base Preliminary Data
File and Preliminary Data Tape and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. No solar assets other than the Preliminary Solar Assets were included on the Base
Preliminary Data File or Preliminary Data File.

3. For each Sample Solar Asset, as applicable, we compared the Sample Characteristics listed on Exhibit 1
to Attachment A, as shown on the Preliminary Data File, to the corresponding information located on, or to the corresponding information
we recalculated using information located on, the Sources, subject to the instructions, assumptions and methodologies provided by the
Agent, on behalf of the Depositor, described in the notes to Exhibit 1 to Attachment A. The Source(s) that we were instructed by the Agent,
on behalf of the Depositor, to use for each Sample Characteristic are shown on Exhibit 1 to Attachment A. All such compared information
was found to be in agreement.

Exhibit 1 to Attachment A

Page 1 of 4

<u>Sample Characteristics and Sources</u>

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| | | |
|:---|:---|:---|
| Sample Characteristic | Preliminary Data File Field Name | Source(s) |
| System ID # | System ID # | Agreement and Supplemental Sample Query |
| State | State | Agreement |
| Contract type | Contract Type/ Lease/ Fixed PPA/ Variable PPA | Agreement |
| Original term (months) | Servicing Data as of 12/31/25 original_term | Agreement |
| Year 1 monthly payment | Year 1 $/month | Agreement |
| Year 1 solar rate | Year 1 $/kwh | Agreement |
| Year 1 implied solar rate | Year 1 Implied $/kWh | Agreement |
| Lease escalator | escalator | Agreement |
| PPA escalator | Escalator | Agreement |
| Installer | Installer | Agreement |
| First payment date | First Customer Payment Date (End of Month) | Supplemental Sample Query |
| Maturity date | Servicing Data as of 12/31/25 maturity_date | Supplemental Sample Query |
| Remaining payments | Servicing Data as of 12.31.25 remaining_payments | Supplemental Sample Query |
| System size | System Size | Agreement or Servicing System Screenshots |
| Utility district | Utility District | Supplemental Sample Query |
| Panel manufacturer | Panel Manufacturer | Agreement or Servicing System Screenshots |
| Inverter manufacturer | Inverter Manufacturer | Agreement or Servicing System Screenshots |
| Battery manufacturer | Battery Manufacturer | Agreement |

---

Exhibit 1 to Attachment A

Page 2 of 4

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| | | |
|:---|:---|:---|
| Sample Characteristic | Preliminary Data File Field Name | Source(s) |
| Total battery capacity | Totaly Battery Capacity | Supplemental Sample Query |
| Estimated production | Estimated Production | Agreement |
| FICO score | FICO | Supplemental Sample Query |
| In-service date | System Activated Date | Supplemental Sample Query |
| Inverter type | Inverter Type | Supplemental Sample Query |
| Payment type (ACH) | ACH | Supplemental Sample Query |

---

<u>Notes</u>:

i. The system ID # is for identification purposes only.

ii. For the purpose of comparing the contract type, installer, panel manufacturer and inverter manufacturer
Sample Characteristics, the Agent, on behalf of the Depositor, instructed us to ignore differences that appeared to be due to abbreviations,
truncations or spelling errors.

iii. For the purpose of comparing the year 1 monthly payment Sample Characteristic for each Sample Solar Asset
(except for the Sample Solar Assets described in the succeeding paragraph(s) of this note), the Agent, on behalf of the Depositor, instructed
us to use the year 1 monthly payment, as shown in the Agreement.

The Agent, on behalf of the Depositor, instructed us not to compare the year 1 monthly payment Sample Characteristic for Sample Solar Assets with a contract type of "Fixed PPA," as shown on the Preliminary Data File (each, a "Sample PPA Solar Asset").

iv. For the purpose of comparing the year 1 solar rate Sample Characteristic, the Agent, on behalf of the
Depositor, instructed us to use the first year solar rate, as shown in the Agreement.

For the purpose of comparing the year 1 solar rate Sample Characteristic, the Agent, on behalf of the Depositor, instructed us to ignore differences of +/- $0.01 or less.

The Agent, on behalf of the Depositor, instructed us not to compare the year 1 solar rate Sample Characteristic for Sample Solar Assets with a contract type of "Lease," as shown on the Preliminary Data File (each, a "Sample Lease Solar Asset").

Exhibit 1 to Attachment A

Page 3 of 4

v. For the purpose of comparing the year 1 implied solar rate Sample Characteristic, the Agent, on behalf
of the Depositor, instructed us to use the first year solar rate, as shown in the Agreement.

For the purpose of comparing the year 1 implied solar rate Sample Characteristic, the Agent, on behalf of the Depositor, instructed us to ignore differences of +/- $0.01 or less.

The Agent, on behalf of the Depositor, instructed us not to compare the year 1 implied solar rate Sample Characteristic for Sample PPA Solar Assets.

vi. The Agent, on behalf of the Depositor, instructed us to not to compare the lease escalator
Sample Characteristic for the Sample PPA Solar Assets.

vii. The Agent, on behalf of the Depositor, instructed us to not to compare the PPA escalator
Sample Characteristic for the Sample Lease Solar Assets.

viii. The Agent, on behalf of the Depositor, instructed us not to compare the maturity date, remaining payments
and battery manufacturer Sample Characteristics for Sample Solar Assets with a corresponding value of , "null,"
 "Not Specified," "NA," "—" or "0," as shown for such Sample Characteristic on the
Preliminary Data File.

ix. For the purpose of comparing the system size Sample Characteristic for each Sample Solar Asset (except
for Sample Solar Asset Numbers 2, 3, 6, 7, 8, 9, 10, 27, 29, 30, 32, 35, 37, 42, 43, 45, 46, 50, 58, 68, 74, 77, 94, 98, 101, 102, 106,
118, 119, 120, 122, 127, 131, 135, 144, 145, 146, 150, 162, 170, 182, 186, 193 and 194), the Agent, on behalf of the Depositor, instructed
us to use the Agreement as the Source.

For the purpose of comparing the system size Sample Characteristic for Sample Solar Asset Numbers 2, 3, 6, 7, 8, 9, 10, 27, 29, 30, 32, 35, 37, 42, 43, 45, 46, 50, 58, 68, 74, 77, 94, 98, 101, 102, 106, 118, 119, 120, 122, 127, 131, 135, 144, 145, 146, 150, 162, 170, 182, 186, 193 and 194, the Agent, on behalf of the Depositor, instructed us to use the System Screen Shots as the Source.

x. For the purpose of comparing the panel manufacturer Sample Characteristic for each Sample Solar Asset
(except for Sample Solar Asset Numbers 3, 4, 5, 6, 7, 8, 9, 11, 12, 26, 27, 32, 35, 39, 41, 42, 43, 45, 46, 57, 58, 59, 60, 68, 74, 85,
88, 98, 100, 102, 118, 120, 137, 146, 166, 174, 182, 193 and 198), the Agent, on behalf of the Depositor, instructed us to use the Agreement
as the Source.

For the purpose of comparing the panel manufacturer Sample Characteristic for Sample Solar Asset Numbers 3, 4, 5, 6, 7, 8, 9, 11, 12, 26, 27, 32, 35, 39, 41, 42, 43, 45, 46, 57, 58, 59, 60, 68, 74, 85, 88, 98, 100, 102, 118, 120, 137, 146, 166, 174, 182, 193 and 198, the Agent, on behalf of the Depositor, instructed us to use the System Screen Shots as the Source.

Exhibit 1 to Attachment A

Page 4 of 4

xi. For the purpose of comparing the inverter manufacturer Sample Characteristic for each Sample Solar Asset
(except for Sample Solar Asset Numbers 20, 30, 59, 67, 86, 93, 123, 137, 162, 170, 173, 194 and 196), the Agent, on behalf of the Depositor,
instructed us to use the Agreement as the Source.

For the purpose of comparing the inverter manufacturer Sample Characteristic for Sample Solar Asset Numbers 20, 30, 59, 67, 86, 93, 123, 137, 162, 170, 173, 194 and 196, the Agent, on behalf of the Depositor, instructed us to use the System Screen Shots as the Source.

xii. For the purpose of comparing the estimated production Sample Characteristic, the Agent,
on behalf of the Depositor, instructed us to ignore differences of +/- 1.00 kWh or less (and in accordance with any other applicable note(s)).

We performed no procedures to determine the accuracy, completeness or reasonableness of the instructions, assumptions and methodologies provided by the Agent, on behalf of the Depositor, described in the notes above.