# EDGAR Filing Document

**Accession Number:** 0001715899
**File Stem:** 0001539497-26-001588
**Filing Date:** 2026-5
**Character Count:** 22020
**Document Hash:** f825c1e55da2f4d47eac0853b3b1b95c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001539497-26-001588.hdr.sgml**: 20260527

**ACCESSION NUMBER**: 0001539497-26-001588

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

**PUBLIC DOCUMENT COUNT**: 4

**CONFORMED PERIOD OF REPORT**: 20260527

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

**FILED AS OF DATE**: 20260527

**DATE AS OF CHANGE**: 20260527

**ABS RULE**: RULE-15GA2

**REGISTERED ENTITY**: N

**ABS ASSET CLASS**: Equipment leases

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Global Jet Capital, Inc.
- **CENTRAL INDEX KEY:** 0001715899

**ORGANIZATION NAME:**
- **EIN:** 471680478
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 025-03519
- **FILM NUMBER:** 261023914

**BUSINESS ADDRESS:**
- **STREET 1:** 2500 NORTH MILITARY TRAIL, SUITE 475
- **CITY:** BOCA RATON
- **STATE:** FL
- **ZIP:** 33431
- **BUSINESS PHONE:** (203)-448-4446

**MAIL ADDRESS:**
- **STREET 1:** 2500 NORTH MILITARY TRAIL, SUITE 475
- **CITY:** BOCA RATON
- **STATE:** FL
- **ZIP:** 33431
**DEPOSITOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Global Jet Capital, Inc.
- **CENTRAL INDEX KEY:** 0001715899

**ORGANIZATION NAME:**
- **EIN:** 471680478
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 2500 NORTH MILITARY TRAIL, SUITE 475
- **CITY:** BOCA RATON
- **STATE:** FL
- **ZIP:** 33431
- **BUSINESS PHONE:** (203)-448-4446

**MAIL ADDRESS:**
- **STREET 1:** 2500 NORTH MILITARY TRAIL, SUITE 475
- **CITY:** BOCA RATON
- **STATE:** FL
- **ZIP:** 33431
**SECURITIZER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Global Jet Capital, Inc.
- **CENTRAL INDEX KEY:** 0001715899

**ORGANIZATION NAME:**
- **EIN:** 471680478
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 025-03519

**BUSINESS ADDRESS:**
- **STREET 1:** 2500 NORTH MILITARY TRAIL, SUITE 475
- **CITY:** BOCA RATON
- **STATE:** FL
- **ZIP:** 33431
- **BUSINESS PHONE:** (203)-448-4446

**MAIL ADDRESS:**
- **STREET 1:** 2500 NORTH MILITARY TRAIL, SUITE 475
- **CITY:** BOCA RATON
- **STATE:** FL
- **ZIP:** 33431

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM ABS-15G**

**ASSET-BACKED SECURITIZER REPORT <br> PURSUANT TO SECTION 15G OF THE <br> 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) [ ]

**&nbsp;&nbsp;&nbsp;&nbsp;<u>X</u> Rule 15Ga-2 under the Exchange Act (17 CFR 240.15Ga-2)**

**Central Index Key Number of depositor: 0001715899**

**Business Jet Securities 2026-1, LLC**

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

Central Index Key Number of issuing entity (if applicable): <u>Not applicable</u> <br> Central Index Key Number of underwriter (if applicable): <u>Not applicable</u>

**Christopher H. Paul (203) 448-4446**

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

**INFORMATION TO BE INCLUDED IN THE REPORT:**

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| | |
|:---|:---|
| **Item 2.01.** | **Findings and Conclusions of a Third Party Due Diligence Report Obtained by the Issuer** |

---

Attached as Exhibit 99.1 hereto is an independent accountants' report on applying agreed-upon procedures, dated May 22, 2026, with respect to certain agreed-upon procedures performed by KPMG 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.

Dated: May 27, 2026

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| | |
|:---|:---|
| **Global Jet Capital, Inc.**<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(Depositor) | **Global Jet Capital, Inc.**<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(Depositor) |
| By: | /s/ Christopher H. Paul |
|  | Name: Christopher H. Paul<br> Title: Chief Legal Officer |

---

**EXHIBIT INDEX**

**Exhibit Number**

99.1 Independent Accountants' Report on Applying Agreed-Upon Procedures, dated May 22, 2026

## Exhibit 99.1

**Exhibit 99.1**

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| | |
|:---|:---|
| ![](kpmglogo.jpg) |  |
|  | KPMG LLP<br> Suite 700<br> 20 Pacifica<br>Irvine, CA 92618-3391 |

---

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

Global Jet Capital, Inc. (the "Company")<br> Morgan Stanley & Co. LLC ("Lead Structuring Agent")<br> BofA Securities, Inc.<br> Deutsche Bank Securities Inc.<br> Citigroup Global Markets Inc.<br> KKR Capital Markets LLC<br> TCG Capital Markets L.L.C.<br> Citizens JMP Securities, LLC<br> (together, the "Specified Parties")

Re: Business Jet Securities 2026-1, LLC – Data File Procedures

We have performed the procedures described below on the specified attributes in an electronic data file entitled "BJETS 2026-1 Data Tape_20260430.xlsx" provided by the Lead Structuring Agent on April 30, 2026, on behalf of the Company, containing information on 28 aircraft loans ("Loans") and leases ("Leases") and their related interests (together, the "Business Jet Aircraft Assets") as of March 31, 2026 (the "Data File"), which we were informed are intended to be included as collateral in the offering by Business Jet Securities 2026-1, LLC. 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 the intended purpose of assisting the 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 user of this report and may not meet the needs of all users of this report and, as such, users 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.

· The term "reporting threshold" means that dollar amounts, percentages, and terms were within $1.00, 0.1%, and 1 month,
respectively.

· The term "Source Documents" means the following documents provided by the Company:

Guaranty

– Reaffirmation of Personal/Trust Guaranty

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

![](kpmglogo2.jpg)

– Lease Agreement

– Loan Agreement

– Promissory Note

– Modification/Amendments to Lease Agreement

– Modification/Amendments to Loan Agreement

– Acceptance Certificate

– Security Deposit Pledge Agreement

– Purchase and Sale Agreement

– Registration Certificate

– Drawdown Request Document

– LeaseWave Reports – an electronic data file ("Leasewave Reports 5.1.26.xlsx") containing certain information related to each Business Jet Aircraft Asset

– SIC code File – an electronic data file ("BJETS 2026-1_KPMG Sample_SIC Codes.xlsx") containing certain information related to the SIC code of each obligor

Appraisals and Engine Program File – an electronic data file ("BJETS 2026-1_Appraisals and Engine Program Summary_03-31-2026.xlsx") containing certain information related to 1) appraisal values issued by AC-U-KWIK Appraisals ("AC-U-KWIK"), Mente Group, LLC ("Mente"), and Aviation Advisors Group ("AAG"); and 2) information associated with the engine program for each Business Jet Aircraft Asset

– GJC Ratings Mapping File – an electronic data file ("GJC Ratings Scale - Auditors - 3.31.26.xlsx") containing information on the standard operating procedures the Company uses when assigning ratings to obligors

– HNWI Ratings Spreadsheets – two (2) electronic data files containing information on the rating of an obligor considered a High Net Worth Individual by the Company

– Public Ratings Files – seven (7) electronic data files containing information on the ratings various rating agencies assigned to public companies

– Moody's RiskCalc US 4.0 Files – Nine (9) electronic data files containing information on corporate obligors the Company rated using the Moody's RiskCalc system

– NDY Industries to SIC Mapping File – an electronic data file ("NDY Industry to SIC Mapping File - 3.31.26.xlsx") containing the mapping of relevant SIC industry codes to their applicable Moody's (KMV) industry code and description for each obligor

– Size Categories Sheet – an electronic data file ("2026 Aircraft Size Categories.xlsx") containing information on the class of all applicable aircraft or engine makes and models

– CECL File – an electronic data file ("A19 2026 04 CECL 5.12.2026.xlsx") containing the ABS classification for each Business Jet Aircraft Asset

· The term "Instructions" means the instructions provided by the Company pertaining to a procedure, specific attribute,
methodology or value, as described in the table below.

· The term "Provided Information" means the Source Documents and Instructions.

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

A. We selected a sample of 18 Business Jet Aircraft Assets from the Data
File (the "Selected Assets") based on the following criteria: (i) first, we selected the top 10 obligors based on the "Aggregate
Asset Value" field in the Data File. These 10 obligors represented a total of 13 Business Jet Aircraft Assets; (ii) then, from
the remaining population, we randomly selected an additional 5 Business Jet Aircraft Assets using a random sampling tool. The Selected
Assets are listed in Exhibit A. For purposes of this procedure, the Company did not inform us of the basis they used to determine the
number of Business Jet Aircraft Assets we were instructed to randomly select from the Data File.

![](kpmglogo2.jpg)

B. For each Selected Asset, we compared or recomputed the specified attributes in the Data File listed below to or using the corresponding
information included in the Source Documents, utilizing the Instructions, as applicable. The Company 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 specified attributes identified, utilizing the Instructions as applicable, constituted an exception. The Source Documents
are listed in the order of priority.

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| | |
|:---|:---|
| &nbsp;&nbsp;**Attribute** | &nbsp;&nbsp;**Source Documents / Instructions** |
| &nbsp;&nbsp;Aircraft Identifier | &nbsp;&nbsp;Provided by the Company |
| &nbsp;&nbsp;Guarantor / Obligor | &nbsp;&nbsp; Leases: Guaranty, Reaffirmation of Personal/Trust Guaranty, Lease Agreement<br> Loans: Guaranty, Reaffirmation of Personal/Trust Guaranty, Loan Agreement, Promissory Note |
| &nbsp;&nbsp;Type | &nbsp;&nbsp;CECL File |
| &nbsp;&nbsp;Contract Type | &nbsp;&nbsp; Leases: Amendments/Modifications to Lease Agreement, Lease Agreement<br> Loans: Amendments/Modifications to Loan Agreement, Loan Agreement,<br> Promissory Note |
| &nbsp;&nbsp;Registration Country | &nbsp;&nbsp;Registration Certificates |
| &nbsp;&nbsp;Current Location | &nbsp;&nbsp;LeaseWave Reports |
| &nbsp;&nbsp;Contract Currency | &nbsp;&nbsp;LeaseWave Reports |
| &nbsp;&nbsp;Contract Frequency | &nbsp;&nbsp;LeaseWave Reports |
| &nbsp;&nbsp;Contract Start Date | &nbsp;&nbsp; Leases: Acceptance Certificate, Purchase and Sale Agreement, Amendments/Modifications to Lease Agreement, Lease Agreement<br> Loans: Amendments/Modifications to Loan Agreement, Loan Agreement, Promissory Note |
| &nbsp;&nbsp;Original Term (mo) | &nbsp;&nbsp;Recompute as the number of months between (i) the Contract Start Date and (ii) the Contract Maturity Date |
| &nbsp;&nbsp;Remaining Term (mo) | &nbsp;&nbsp;Recompute as the number of months between (i) March 31, 2026, and (ii) the Contract Maturity Date |
| &nbsp;&nbsp;Contract Maturity Date | &nbsp;&nbsp;LeaseWave Reports |
| &nbsp;&nbsp;Security Deposit | &nbsp;&nbsp; Provided by the Company<br> Use the Security Deposit Pledge Agreement, Lease Agreement or Loan Agreement for Selected Assets that are not "0" in the Data File |
| &nbsp;&nbsp;Current FMV LMM | &nbsp;&nbsp;Recompute as the lesser of the mean or median of the following in the Data File: (i) Current FMV - AC-U-KWIK, (ii) Current FMV - Mente, and (iii) Current FMV - AAG |
| &nbsp;&nbsp;Current FMV - AC-U-KWIK | &nbsp;&nbsp;Appraisals and Engine Program File |
| &nbsp;&nbsp;Current FMV - Mente | &nbsp;&nbsp;Appraisals and Engine Program File |
| &nbsp;&nbsp;Current FMV - AAG | &nbsp;&nbsp;Appraisals and Engine Program File |
| &nbsp;&nbsp;End of Lease Projected FMV - AAG | &nbsp;&nbsp;Appraisals and Engine Program File |

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![](kpmglogo2.jpg)

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| | | |
|:---|:---|:---|
| &nbsp;&nbsp;**Attribute** | &nbsp;&nbsp;**Source Documents / Instructions** | &nbsp;&nbsp;**Source Documents / Instructions** |
| &nbsp;&nbsp;Industry Name | &nbsp;&nbsp;NDY Industries to SIC Mapping File using the SIC code File | &nbsp;&nbsp;NDY Industries to SIC Mapping File using the SIC code File |
| &nbsp;&nbsp;GJC Rating | &nbsp;&nbsp;HNWI Ratings Spreadsheets, Public Ratings Files and Moody's RiskCalc US 4.0 Files using the GJC Ratings Mapping File | &nbsp;&nbsp;HNWI Ratings Spreadsheets, Public Ratings Files and Moody's RiskCalc US 4.0 Files using the GJC Ratings Mapping File |
| &nbsp;&nbsp;Rating Source | &nbsp;&nbsp;Using the applicable Source Document listed below, compare the Rating Source in the Data File to the Rating Source in the table below: | &nbsp;&nbsp;Using the applicable Source Document listed below, compare the Rating Source in the Data File to the Rating Source in the table below: |
|  | <u>Condition</u> | <u>Rating Source</u> |
|  | &nbsp;&nbsp;If the GJC Rating was agreed using the | HNWI HNWI Ratings Spreadsheets |
|  | &nbsp;&nbsp;If the GJC Rating was agreed using Public | Public Ratings Files |
|  | &nbsp;&nbsp;If the GJC Rating was agreed using the<br> Moody's RiskCalc US 4.0 Files <br> If the GJC Rating does not otherwise have <br> A HNWI, Public, or Moody's RiskCalc rating<br> and is a minimal exposure account | Moody's RiskCalc <br> US 4.0 <br> Performance <br> Managed Account |
| &nbsp;&nbsp;Vintage | &nbsp;&nbsp;LeaseWave Reports | &nbsp;&nbsp;LeaseWave Reports |
| &nbsp;&nbsp;Make | &nbsp;&nbsp;LeaseWave Reports | &nbsp;&nbsp;LeaseWave Reports |
| &nbsp;&nbsp;Model | &nbsp;&nbsp;LeaseWave Reports | &nbsp;&nbsp;LeaseWave Reports |
| &nbsp;&nbsp;Serial Number | &nbsp;&nbsp;LeaseWave Reports | &nbsp;&nbsp;LeaseWave Reports |
| &nbsp;&nbsp;Age (yrs) | &nbsp;&nbsp;Recompute as the number of years between (i) January 1 of the Selected Asset's Vintage year and (ii) March 31, 2026 | &nbsp;&nbsp;Recompute as the number of years between (i) January 1 of the Selected Asset's Vintage year and (ii) March 31, 2026 |
| &nbsp;&nbsp;Engine Program | &nbsp;&nbsp;Appraisals and Engine Program File | &nbsp;&nbsp;Appraisals and Engine Program File |
| &nbsp;&nbsp;Asset Class | &nbsp;&nbsp;Based on the Make and Model of each Selected Asset as stated in the Data File, compare to the Size Categories Sheet | &nbsp;&nbsp;Based on the Make and Model of each Selected Asset as stated in the Data File, compare to the Size Categories Sheet |
| &nbsp;&nbsp;Aggregate Asset Value | &nbsp;&nbsp; Recompute as:<br> (1) for Selected Assets identified as Finance Lease in the "Type" field in the Data File, the sum of the finance lease principal payments,<br> (2) for Selected Assets identified as Loan in the "Type" field in the Data File, the sum of the loan principal payments, and<br> (3) for Selected Assets identified as Operating Lease in the "Type" field in the Data File, the appraisal value identified by the attribute Current FMV LMM | &nbsp;&nbsp; Recompute as:<br> (1) for Selected Assets identified as Finance Lease in the "Type" field in the Data File, the sum of the finance lease principal payments,<br> (2) for Selected Assets identified as Loan in the "Type" field in the Data File, the sum of the loan principal payments, and<br> (3) for Selected Assets identified as Operating Lease in the "Type" field in the Data File, the appraisal value identified by the attribute Current FMV LMM |

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We found such information to be in agreement.

We were engaged by the Company to perform this agreed-upon procedures engagement. We 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.

![](kpmglogo2.jpg)

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 Business Jet Aircraft Assets, (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 Business Jet Aircraft Assets to stated underwriting or credit extension guidelines, standards, criteria or other requirements, (ii) the value of collateral securing any such Business Jet Aircraft Assets being securitized, (iii) the compliance of the originator of the Business Jet Aircraft Assets with federal, state, and local laws and regulations, or (iv) any other factor or characteristic of the Business Jet Aircraft Assets that would be material to the likelihood that the issuer of the 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

Irvine, California<br> May 22, 2026

**Exhibit A**

**The Selected Assets**

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| | |
|:---|:---|
| &nbsp;&nbsp; **Selected** <br> **Asset #** | &nbsp;&nbsp; <br> **Aircraft Identifier** |
| &nbsp;&nbsp;1 | GJ02223-01 |
| &nbsp;&nbsp;2 | &nbsp;&nbsp;GJ03572-01 |
| &nbsp;&nbsp;3 | GJ03273-01 |
| &nbsp;&nbsp;4 | GJ0390AOL1 |
| &nbsp;&nbsp;5 | GJ03615-02 |
| &nbsp;&nbsp;6 | &nbsp;&nbsp;GJ03697-01 |
| &nbsp;&nbsp;7 | &nbsp;&nbsp;GJ02728-02 |
| &nbsp;&nbsp;8 | &nbsp;&nbsp;GJ02176-01 |
| &nbsp;&nbsp;9 | &nbsp;&nbsp;GJ03657-01 |
| &nbsp;&nbsp;10 | &nbsp;&nbsp;GJ02657-01 |
| &nbsp;&nbsp;11 | &nbsp;&nbsp;GJ02657-02 |
| &nbsp;&nbsp;12 | &nbsp;&nbsp;GJ02821-03 |
| &nbsp;&nbsp;13 | &nbsp;&nbsp;GJ02821-04 |
| &nbsp;&nbsp;14 | &nbsp;&nbsp;GJ02092-02 |
| &nbsp;&nbsp;15 | &nbsp;&nbsp;GJ03253-02 |
| &nbsp;&nbsp;16 | &nbsp;&nbsp;GJ03675-01 |
| &nbsp;&nbsp;17 | &nbsp;&nbsp;GJ0424AOL1 |
| &nbsp;&nbsp;18 | &nbsp;&nbsp;GJ03709-01 |

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