# EDGAR Filing Document

**Accession Number:** 0001697553
**File Stem:** 0000947871-26-000506
**Filing Date:** 2026-5
**Character Count:** 17930
**Document Hash:** 4e70403e74987459077c7dc5e77c91fb
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000947871-26-000506.hdr.sgml**: 20260508

**ACCESSION NUMBER**: 0000947871-26-000506

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

**PUBLIC DOCUMENT COUNT**: 4

**CONFORMED PERIOD OF REPORT**: 20260508

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

**FILED AS OF DATE**: 20260508

**DATE AS OF CHANGE**: 20260508

**ABS RULE**: RULE-15GA2

**REGISTERED ENTITY**: N

**ABS ASSET CLASS**: Other

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Mariner Finance Funding, LLC
- **CENTRAL INDEX KEY:** 0001697553

**ORGANIZATION NAME:**
- **EIN:** 320517219
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 025-03145
- **FILM NUMBER:** 26959161

**BUSINESS ADDRESS:**
- **STREET 1:** 8211 TOWN CENTER DR
- **CITY:** BALTIMORE
- **STATE:** MD
- **ZIP:** 21236
- **BUSINESS PHONE:** 443-438-2036

**MAIL ADDRESS:**
- **STREET 1:** 8211 TOWN CENTER DR
- **CITY:** BALTIMORE
- **STATE:** MD
- **ZIP:** 21236
**DEPOSITOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Mariner Finance Funding, LLC
- **CENTRAL INDEX KEY:** 0001697553

**ORGANIZATION NAME:**
- **EIN:** 320517219
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 8211 TOWN CENTER DR
- **CITY:** BALTIMORE
- **STATE:** MD
- **ZIP:** 21236
- **BUSINESS PHONE:** 443-438-2036

**MAIL ADDRESS:**
- **STREET 1:** 8211 TOWN CENTER DR
- **CITY:** BALTIMORE
- **STATE:** MD
- **ZIP:** 21236

**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

________________ to ________________

Date of Report (Date of earliest event reported)<u> </u>

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) ☐

<u>☒</u> Rule 15Ga-2 under the Exchange Act (17 CFR 240.15Ga-2)

Central Index Key Number of depositor: <u>0001697553</u>

**<u>Mariner Finance Funding, LLC</u>**

(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):

**John Morton, (443) 438-2008**

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 Independent Accountant's Report on Applying Agreed-Upon Procedures, dated May 8, 2026, furnished as Exhibit 99.1 to this Form ABS-15G.

**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.

MARINER FINANCE FUNDING, LLC (Depositor)

Date: May 8, 2026

By: /s/Joshua C. Johnson

**______________________**

Name: Joshua C. Johnson

Title: President

**EXHIBIT INDEX**

**Exhibit 99.1 Independent Accountant's Report on Applying Agreed-Upon Procedures, dated May 8, 2026**

## Exhibit 99.1

![](image_001.jpg)

**Independent Accountant's Report**

Board of Directors and Management

WP Raven Acquisition, LLC and Subsidiaries (the Company)

8110 Corporate Drive

Nottingham, MD 21236

And

Wells Fargo Securities, LLC

550 S Tryon Street, 5<sup>th</sup> Floor

Charlotte, NC 28202

And

BMO Capital Markets Corp.

320 South Canal Street, 4<sup>th</sup> Floor

Chicago, IL 60606

And

Citigroup Global Markets Inc.

388 Greenwich Street, 6<sup>th</sup> Floor

New York, NY 10013

And

Goldman Sachs & Co. LLC

200 West Street 7<sup>th</sup> Floor

New York, NY 10282

We have performed the procedures enumerated below on certain records and transactions of the Company for the purpose of assisting the Company, Wells Fargo Securities, LLC, BMO Capital Markets Corp., Citigroup Global Markets Inc., and Goldman Sachs & Co. LLC (collectively, the Specified Parties) in comparing specified attributes to source documents as listed in Exhibit A in connection with the issuance of finance receivable-backed notes issued by Mariner Finance Issuance Trust 2026-A (MFIT 2026-A) in accordance with the confidential Preliminary Private Placement Memorandum expected to be dated on or around May 13, 2026. The Company's management is responsible for certain records and transactions of the Company for the purpose of assisting the Specified Parties in comparing specified attributes to source documents as listed in Exhibit A in connection with the issuance of finance receivable-backed notes issued by MFIT 2026-A in accordance with the confidential Preliminary Private Placement Memorandum expected to be dated on or around May 13, 2026. The Company is responsible for the computer-generated Loan Data Files accurately representing the information included in the underlying asset documents and the disclosed assumptions and methodologies.

![](image_002.jpg)

The Company has agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose of assisting the Specified Parties in comparing specified attributes to source documents as listed in Exhibit A in connection with the issuance of finance receivable-backed notes issued by MFIT 2026-A in accordance with the confidential Preliminary Private Placement Memorandum expected to be dated on or around May 13, 2026. Additionally, Wells Fargo Securities, LLC, BMO Capital Markets Corp., Citigroup Global Markets, Inc., and Goldman Sachs & Co, LLC have agreed to and acknowledged that the procedures performed are appropriate to meet their purposes. 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 this report and may not meet the needs of all of the users of this report, and as such, users are responsible for determining whether the procedures performed are appropriate for their purposes.

The appropriateness of these procedures for the intended purpose is solely the responsibility of the parties specified in this report. Consequently, we make no representation regarding the appropriateness of the procedures enumerated below either for the purpose for which this report has been requested or for any other purpose.

The procedures performed and associated findings are as follows:

**Agreed-Upon Procedures and Findings**

For the purposes of this report:

(i) The computer-generated Loan Data Files provided in a standard Microsoft Excel format containing information related to the proposed transaction shall be herein referred to as the "Loan Data File."

(ii) The fields in the Loan Data File shall be herein referred to as "Specified Attributes."

(iii) The term "Contract" means an electronic copy of a Direct Loan contract, Loan by Mail contract, Indirect Sales Finance Loan contract, or Online Loan contact.

(iv) The term "Customer Service Screen" refers to a screen image or access to the Company's computer systems that the Company's management represented as information from its Contract accounting system (GoldPoint Systems or GPS), which includes the customer's account history and the Specified Attributes related to the Contracts.

(v) The term "Contract File" means any file containing the electronic copies of Contract and credit application; and the term "Obligor" means the borrower(s) stated on the respective Contracts.

(vi) The term "Coupon Rate" means the periodic rate of interest owed by the Obligor on the Contract.

(vii) The term "APR" means annual percentage rate, which is the annual cost of a loan, including interest and other fees.

On April 7th, 2026, the Company provided us with a Loan Data File with a cutoff date of February 28, 2026, (the "February Loan Data File") containing 128,750 individual customer loans herein referred to as "Underlying Assets" that management represented was the entire population of the Underlying Assets in the proposed transaction. At the Specified Parties' request, we selected a statistically random sample of 200 individual customer accounts from the Underlying Assets. We were instructed by the Specified Parties to perform the agreed-upon procedures as outlined in the Engagement Letter dated April 3rd, 2026, on the random sample of 200 individual customer accounts. From April 7, 2026 to April 15, 2026, we were provided with the source documents referenced in Exhibit A related to the respective 200 individual customer accounts.

For the sample, we compared the Specified Attributes outlined in Exhibit A and as presented in the February Loan Data File to the corresponding source documents outlined in Exhibit A. For Specified Attributes 1 and 6, for instances where the Account Number with branch or Coupon Rate were not disclosed on the Contract, we compared the Account Number with branch or Coupon Rate (as applicable) from the February Loan Data File to the Customer Service Screen.

In comparing the above Specified Attributes, we applied the following tolerances as instructed by the Specified Parties:

· Monthly
 payment: +/- $1.00

· APR
 or Coupon Rate: +/- 2.5 bps

We identified the following exception in our procedures outlined above:

---

| | |
|:---|:---|
| &nbsp;&nbsp;Exception<br> Description<br> Number | &nbsp;&nbsp;Exception Description |
| &nbsp;&nbsp;1 | &nbsp;&nbsp;Of the 200 accounts selected, the State per the February Loan Data File was Maryland while the State per the Customer Service Screen and Contract File was Louisiana, South Carolina and Oklahoma for 3 accounts (or 1.50% of the sample). These loans are being serviced by the Company's centralized location in Maryland, while the Obligor resides in another state. |

---

For the sample, we recalculated the scheduled contract maturity date (Specified Attribute 8) based on the term of the Contract set forth on the February Loan Data File and the due date for the first scheduled principal and interest payment set forth on the February Loan Data File. We then compared our recalculation to the source documents.

In recalculating the scheduled contract maturity date, we applied the following tolerance as instructed by the Specified Parties:

· Maturity
 date: First payment date used in the calculation +/- 30-day tolerance of the later of Contract
 date, delivery date, or purchase date, as applicable.

We noted no exceptions in our procedures outlined above.

We did not perform any procedures with respect to the Specified Attributes relating to Underlying Assets as set forth in Exhibit B.

We also performed the following on the sample of 200 Underlying Assets:

&nbsp;&nbsp;&nbsp;&nbsp;· Inspected
 presence of signed or electronic credit application (not required for Loan by Mail Contracts).

&nbsp;&nbsp;&nbsp;&nbsp;· Inspected
 the presence of and compared Specified Attributes to the Signed Contract.

We noted no exceptions in our procedures outlined above.

We identified the following observation in our inspection procedures outlined above:

---

| | |
|:---|:---|
| &nbsp;&nbsp;Observation<br> Description<br> Number | &nbsp;&nbsp;Observation Description |
| &nbsp;&nbsp;1 | &nbsp;&nbsp;Of the 200 accounts selected, 43 accounts (or 21.50% of the sample) were Loan by Mail Contracts which are pre-screened offers sent to pre-approved prospective and former borrowers. As such, these types of loans do not have a credit application and therefore we were unable to inspect any signed credit applications for these accounts. |

---

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. We were not engaged to and did not conduct an examination or a review engagement, the objective of which would be the expression of an opinion or conclusion, respectively, on certain records and transactions of the Company for the purpose of assisting the Specified Parties in comparing Specified Attributes to source documents as listed in Exhibit A in connection with the issuance of finance receivable-backed notes issued by MFIT 2026-A in accordance with the confidential Preliminary Private Placement Memorandum expected to be dated on or around May 13, 2026. 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.

Our agreed-upon procedures engagement was not conducted for the purpose of the following:

&nbsp;&nbsp;&nbsp;&nbsp;· Addressing
 the completeness, accuracy, appropriateness, quality or integrity of any of the information
 provided to us for the purposes of performing the procedures agreed to by the Specified Parties.
 Had we performed additional procedures, other matters might have come to our attention that
 would have been reported to you.

&nbsp;&nbsp;&nbsp;&nbsp;· Addressing
 the conformity of the origination of the assets to stated underwriting or credit extension
 guidelines, standards, criteria or other requirements.

&nbsp;&nbsp;&nbsp;&nbsp;· Addressing
 the value of collateral securing the assets being securitized.

&nbsp;&nbsp;&nbsp;&nbsp;· Addressing
 the physical existence or ownership of the assets being securitized.

&nbsp;&nbsp;&nbsp;&nbsp;· Addressing
 the compliance of the originator of the assets with federal, state, and local laws and regulations.

&nbsp;&nbsp;&nbsp;&nbsp;· Satisfying
 any criteria for due diligence published by a nationally recognized statistical rating organization.

&nbsp;&nbsp;&nbsp;&nbsp;· Addressing
 any other factor or characteristic of the assets that would be material to the likelihood
 that the issuer of the asset-backed security will pay interest and principal in accordance
 with applicable terms and conditions.

&nbsp;&nbsp;&nbsp;&nbsp;· Forming
 any conclusions.

&nbsp;&nbsp;&nbsp;&nbsp;· Addressing
 the fair value of the notes or any other disclosures relating to the notes being offered
 in the proposed transaction.

&nbsp;&nbsp;&nbsp;&nbsp;· Substantiating
 compliance with Rule 15Ga-2 of the Securities Exchange Act of 1934, including any legal interpretation
 as to the sufficiency of the procedures performed.

&nbsp;&nbsp;&nbsp;&nbsp;· Any
 other terms or requirements of the transaction that do not appear in the report.

Accordingly, we do not provide any assurance on such information.

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.

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, including investors and rating agencies, who are not identified as Specified Parties but who may have access to this report as required by law or regulation.

/s/ RSM US LLP

Raleigh, North Carolina

May 8, 2026

**Exhibit A**

Specified Attributes and Source Documents

---

| | | |
|:---|:---|:---|
| &nbsp;&nbsp;Number | &nbsp;&nbsp;Specified Attribute | &nbsp;&nbsp;Source Document(s) |
| &nbsp;&nbsp;1 | &nbsp;&nbsp;Account number with branch | &nbsp;&nbsp;Contract and Customer Service Screen |
| &nbsp;&nbsp;2 | &nbsp;&nbsp;Amount financed | &nbsp;&nbsp;Contract and Customer Service Screen |
| &nbsp;&nbsp;3 | &nbsp;&nbsp;Original term | &nbsp;&nbsp;Contract and Customer Service Screen |
| &nbsp;&nbsp;4 | &nbsp;&nbsp;Monthly payment | &nbsp;&nbsp;Contract and Customer Service Screen |
| &nbsp;&nbsp;5 | &nbsp;&nbsp;Original APR | &nbsp;&nbsp;Contract and Customer Service Screen |
| &nbsp;&nbsp;6 | &nbsp;&nbsp;Coupon (Coupon Rate) | &nbsp;&nbsp;Contract and Customer Service Screen |
| &nbsp;&nbsp;7 | &nbsp;&nbsp;State | &nbsp;&nbsp;Contract and Customer Service Screen |
| &nbsp;&nbsp;8 | &nbsp;&nbsp;Maturity date | &nbsp;&nbsp;Recalculation based on Contract and Customer Service Screen |

---

**Exhibit B**

Specified Attributes Not Subject to Procedures

Below is a list of additional Specified Attributes included in the February Loan Data File. These Specified Attributes were not subject to any procedures as outlined in the Engagement Letter dated April 3, 2026.

---

| |
|:---|
| &nbsp;&nbsp;**Specified Attribute** |
| &nbsp;&nbsp;Legal Division Numeric |
| &nbsp;&nbsp;Division_States |
| &nbsp;&nbsp;Branch |
| &nbsp;&nbsp;Loan Type |
| &nbsp;&nbsp;Date Opened |
| &nbsp;&nbsp;Principal Balance |
| &nbsp;&nbsp;Rule 78 GL Unearned Interest |
| &nbsp;&nbsp;Unpaid Principal Balance |
| &nbsp;&nbsp;Original Face Amount |
| &nbsp;&nbsp;Collateral Type |
| &nbsp;&nbsp;Delinquency Category |
| &nbsp;&nbsp;FICO Score |
| &nbsp;&nbsp;Remaining Term |
| &nbsp;&nbsp;Deferral Flag |
| &nbsp;&nbsp;First Payment |
| &nbsp;&nbsp;Current Investor Master |
| &nbsp;&nbsp;Earning Method |

---