# EDGAR Filing Document

**Accession Number:** 0001472649
**File Stem:** 0001140361-26-021362
**Filing Date:** 2026-5
**Character Count:** 18196
**Document Hash:** 400403b77ff85df6072046da7248ee84
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001140361-26-021362.hdr.sgml**: 20260514

**ACCESSION NUMBER**: 0001140361-26-021362

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

**PUBLIC DOCUMENT COUNT**: 6

**CONFORMED PERIOD OF REPORT**: 20260514

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

**FILED AS OF DATE**: 20260514

**DATE AS OF CHANGE**: 20260514

**ABS RULE**: RULE-15GA2

**REGISTERED ENTITY**: N

**ABS ASSET CLASS**: Other

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** GreenSky, LLC
- **CENTRAL INDEX KEY:** 0001472649

**ORGANIZATION NAME:**
- **EIN:** 204797123
- **STATE OF INCORPORATION:** GA
- **FISCAL YEAR END:** 1209

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 025-07426
- **FILM NUMBER:** 26980642

**BUSINESS ADDRESS:**
- **STREET 1:** 5565 GLENRIDGE CONNECTOR
- **STREET 2:** SUITE 700
- **CITY:** ATLANTA
- **STATE:** GA
- **ZIP:** 30342
- **BUSINESS PHONE:** 404-334-9379

**MAIL ADDRESS:**
- **STREET 1:** 5565 GLENRIDGE CONNECTOR
- **STREET 2:** SUITE 700
- **CITY:** ATLANTA
- **STATE:** GA
- **ZIP:** 30342

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** GreenSky Trade Credit, LLC
- **DATE OF NAME CHANGE:** 20090918
**DEPOSITOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** GreenSky, LLC
- **CENTRAL INDEX KEY:** 0001472649

**ORGANIZATION NAME:**
- **EIN:** 204797123
- **STATE OF INCORPORATION:** GA
- **FISCAL YEAR END:** 1209

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

**BUSINESS ADDRESS:**
- **STREET 1:** 5565 GLENRIDGE CONNECTOR
- **STREET 2:** SUITE 700
- **CITY:** ATLANTA
- **STATE:** GA
- **ZIP:** 30342
- **BUSINESS PHONE:** 404-334-9379

**MAIL ADDRESS:**
- **STREET 1:** 5565 GLENRIDGE CONNECTOR
- **STREET 2:** SUITE 700
- **CITY:** ATLANTA
- **STATE:** GA
- **ZIP:** 30342

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** GreenSky Trade Credit, LLC
- **DATE OF NAME CHANGE:** 20090918

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### 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:

<br> ☐ Rule 15Ga-1 under the Exchange Act (17 CFR 240.15Ga-1) for the reporting period _________ to_________

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#### (Exact name of securitizer as specified in its charter)

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| |
|:---|
| Date of Report (Date of earliest event reported) |
| Commission File Number of securitizer: |
| Central Index Key Number of securitizer: |

---

  <br> 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;&nbsp;&nbsp;&nbsp;&nbsp;☒ Rule 15Ga-2 under the Exchange Act (17 CFR 240.15Ga-2)

#### Greensky Home Improvement Issuer Trust 2026-REV1

#### (Exact name of issuing entity as specified in its charter)
Central Index Key Number of sponsor: <u> 0001472649 </u> <br> 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>

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| |
|:---|
| **Daniel Budington, 678-264-6105** |
| Name and telephone number, including area code, of the person to<br> contact in connection with this filing. |

---

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#### PART II - FINDINGS AND CONCLUSIONS OF THIRD-PARTY DUE DILIGENCE REPORTS

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

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The disclosures required by Rule 15Ga-2 (17 CFR 240.15Ga-2) are attached as Exhibit 99.1 to this Form ABS-15G.

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#### 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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| | | |
|:---|:---|:---|
| Dated: May 14, 2026 |  |  |
|  | **GreenSky, LLC** | **GreenSky, LLC** |
|  | (Sponsor) | (Sponsor) |
|  | By:  | <u>/s/ Daniel Budington</u> |
|  | Name: Daniel Budington | Name: Daniel Budington |
|  | Title: Senior Executive Vice President and Chief Financial Officer | Title: Senior Executive Vice President and Chief Financial Officer |

---

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#### EXHIBIT INDEX

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| | |
|:---|:---|
| **[Exhibit 99.1](ef20073542_ex99-1.htm)** | Independent Accountants' Agreed-Upon Procedures Report, dated May 14, 2026. |

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## Exhibit 99.1

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**Exhibit 99.1**<br>

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| | |
|:---|:---|
| ![](image00002.jpg) |  |
|  | ![](image00003.jpg) |

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#### Independent Accountants' Agreed-Upon Procedures Report
GreenSky, LLC (the "Company")<br> Citigroup Global Markets Inc.<br> (together, the "Specified Parties")

Re: GreenSky Home Improvement Issuer Trust 2026-REV1 – Data File Procedures

We have performed the procedures described below on the specified attributes in an electronic data file entitled "GSKY_2026_REV1_BASE_STAT_POOL_ASOF_20260430.xlsx" provided by the Company on May 5, 2026, containing information on 38,876 consumer home improvement loans (the "Participations") as of April 30, 2026 (the "Data File"), which we were informed are intended to be included as collateral in the offering by GreenSky Home Improvement Issuer Trust 2026-REV1. 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:

&nbsp;&nbsp;&nbsp;&nbsp;• 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.

&nbsp;&nbsp;&nbsp;&nbsp;• 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.

&nbsp;&nbsp;&nbsp;&nbsp;• The term "reporting threshold" means that percentages were within 0.1%.

&nbsp;&nbsp;&nbsp;&nbsp;• The term "Sample Selection File" means an electronic data file entitled "GSKY_2026-REV1_Indicative_Tape_as_of_20260331.xlsx" provided by the Company on April 6, 2026, containing information on 40,852 consumer home improvement loans as
 of March 31, 2026.

&nbsp;&nbsp;&nbsp;&nbsp;• The term "Source Documents" means the following information sources provided by the Company

– Installment Loan Agreements

– Credit Reports

![](image00005.jpg)

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![](image00004.jpg)

The Source Documents were represented by the Company to be either the original Source Documents, a copy of the original Source Documents, and/or electronic records contained within the Company's servicing systems.

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

&nbsp;&nbsp;&nbsp;&nbsp;• The term "Provided Information" means the Sample Selection File, Source Documents and Instructions.

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

&nbsp;&nbsp;&nbsp;&nbsp;A. We randomly selected a sample of (i) 155 consumer home improvement loans from the Sample Selection File using a random sampling tool. We were informed that 74 consumer home improvement loans that we selected from the Sample Selection
 File were not included in the Data File. We then were instructed to randomly select 74 additional consumer home improvement loans from the Data File using a random sampling tool, that were unique of the 81 consumer home improvement loans
 previously selected, for a total of 155 Participations (the "Selected Participations"). A listing of the Selected Participations is attached hereto as Exhibit B. For purposes of this procedure, the Company did not inform us of the basis
 they used to determine the number of Participations we were instructed to randomly select from the Sample Selection File and Data File.

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

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| | |
|:---|:---|
| <u>Attribute</u> | <u>Source Documents / Instructions</u> |
| APPID | Installment Loan Agreement |
| Interest_Rate(%) | Installment Loan Agreement |
| STATE_OF_BORROWER | Installment Loan Agreement |
| CO_BORROWER_STATE_AT_APPLICATION | Installment Loan Agreement |
| INTRO_PERIOD_CYCLE_DURATION | Installment Loan Agreement |
| ORIGINAL_TERM | Installment Loan Agreement, Instruction |
| DATE_OF_ORIGINATION | Installment Loan Agreement |
| FICO | Credit Report, Instruction |

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We found such information to be in agreement without exception.

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.

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![](image00004.jpg)

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 Participations, (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 Participations to stated underwriting or credit extension guidelines, standards, criteria or other requirements, (ii) the value of collateral securing any such Participations being securitized, (iii) the compliance of the originator of the Participations with federal, state, and local laws and regulations, or (iv) any other factor or characteristic of the Participations 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. 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

McLean, Virginia<br> May 14, 2026

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#### Exhibit A

#### Instructions

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| | | |
|:---|:---|:---|
| <u>Number</u> | <u>Attribute</u> | <u>Instruction</u> |
| 1 | ORIGINAL_TERM | For each Selected Participation, recompute as the sum of<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a.&nbsp;&nbsp;&nbsp;&nbsp; the number of scheduled monthly payments per the Installment Loan Agreement, and<br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b.&nbsp;&nbsp;&nbsp;&nbsp; the number of months during a promotional period where no payment is scheduled per the Installment Loan Agreement |
| 2 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; FICO | For any Selected Participation with a co-borrower, compare FICO in the Data File to the highest FICO observed in the Source Documents. |

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#### Exhibit B<br>

#### The Selected Participations

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| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| <u>Selected</u><br> <u>Participation</u><br> <u>#</u> | <u>Company</u><br> <u>Participation</u><br> <u>ID\*</u> | <u>Selected</u><br> <u>Participation</u><br> <u>#</u> | <u>Company</u><br> <u>Participation</u><br> <u>ID\*</u> | <u>Selected</u><br> <u>Participation</u><br> <u>#</u> | <u>Company</u><br> <u>Participation</u><br> <u>ID\*</u> | <u>Selected</u><br> <u>Participation</u><br><u>#</u> | <u>Company</u><br> <u>Participation</u><br> <u>ID\*</u> | <u>Selected</u><br> <u>Participation</u><br> <u>#</u> | <u>Company</u><br> <u>Participation</u><br> <u>ID\*</u> |
| 1 | 2026-A0001 | 32 | 2026-A0032 | 63 | 2026-A0063 | 94 | 2026-A0094 | 125 | 2026-A0125 |
| 2 | 2026-A0002 | 33 | 2026-A0033 | 64 | 2026-A0064 | 95 | 2026-A0095 | 126 | 2026-A0126 |
| 3 | 2026-A0003 | 34 | 2026-A0034 | 65 | 2026-A0065 | 96 | 2026-A0096 | 127 | 2026-A0127 |
| 4 | 2026-A0004 | 35 | 2026-A0035 | 66 | 2026-A0066 | 97 | 2026-A0097 | 128 | 2026-A0128 |
| 5 | 2026-A0005 | 36 | 2026-A0036 | 67 | 2026-A0067 | 98 | 2026-A0098 | 129 | 2026-A0129 |
| 6 | 2026-A0006 | 37 | 2026-A0037 | 68 | 2026-A0068 | 99 | 2026-A0099 | 130 | 2026-A0130 |
| 7 | 2026-A0007 | 38 | 2026-A0038 | 69 | 2026-A0069 | 100 | 2026-A0100 | 131 | 2026-A0131 |
| 8 | 2026-A0008 | 39 | 2026-A0039 | 70 | 2026-A0070 | 101 | 2026-A0101 | 132 | 2026-A0132 |
| 9 | 2026-A0009 | 40 | 2026-A0040 | 71 | 2026-A0071 | 102 | 2026-A0102 | 133 | 2026-A0133 |
| 10 | 2026-A0010 | 41 | 2026-A0041 | 72 | 2026-A0072 | 103 | 2026-A0103 | 134 | 2026-A0134 |
| 11 | 2026-A0011 | 42 | 2026-A0042 | 73 | 2026-A0073 | 104 | 2026-A0104 | 135 | 2026-A0135 |
| 12 | 2026-A0012 | 43 | 2026-A0043 | 74 | 2026-A0074 | 105 | 2026-A0105 | 136 | 2026-A0136 |
| 13 | 2026-A0013 | 44 | 2026-A0044 | 75 | 2026-A0075 | 106 | 2026-A0106 | 137 | 2026-A0137 |
| 14 | 2026-A0014 | 45 | 2026-A0045 | 76 | 2026-A0076 | 107 | 2026-A0107 | 138 | 2026-A0138 |
| 15 | 2026-A0015 | 46 | 2026-A0046 | 77 | 2026-A0077 | 108 | 2026-A0108 | 139 | 2026-A0139 |
| 16 | 2026-A0016 | 47 | 2026-A0047 | 78 | 2026-A0078 | 109 | 2026-A0109 | 140 | 2026-A0140 |
| 17 | 2026-A0017 | 48 | 2026-A0048 | 79 | 2026-A0079 | 110 | 2026-A0110 | 141 | 2026-A0141 |
| 18 | 2026-A0018 | 49 | 2026-A0049 | 80 | 2026-A0080 | 111 | 2026-A0111 | 142 | 2026-A0142 |
| 19 | 2026-A0019 | 50 | 2026-A0050 | 81 | 2026-A0081 | 112 | 2026-A0112 | 143 | 2026-A0143 |
| 20 | 2026-A0020 | 51 | 2026-A0051 | 82 | 2026-A0082 | 113 | 2026-A0113 | 144 | 2026-A0144 |
| 21 | 2026-A0021 | 52 | 2026-A0052 | 83 | 2026-A0083 | 114 | 2026-A0114 | 145 | 2026-A0145 |
| 22 | 2026-A0022 | 53 | 2026-A0053 | 84 | 2026-A0084 | 115 | 2026-A0115 | 146 | 2026-A0146 |
| 23 | 2026-A0023 | 54 | 2026-A0054 | 85 | 2026-A0085 | 116 | 2026-A0116 | 147 | 2026-A0147 |
| 24 | 2026-A0024 | 55 | 2026-A0055 | 86 | 2026-A0086 | 117 | 2026-A0117 | 148 | 2026-A0148 |
| 25 | 2026-A0025 | 56 | 2026-A0056 | 87 | 2026-A0087 | 118 | 2026-A0118 | 149 | 2026-A0149 |
| 26 | 2026-A0026 | 57 | 2026-A0057 | 88 | 2026-A0088 | 119 | 2026-A0119 | 150 | 2026-A0150 |
| 27 | 2026-A0027 | 58 | 2026-A0058 | 89 | 2026-A0089 | 120 | 2026-A0120 | 151 | 2026-A0151 |
| 28 | 2026-A0028 | 59 | 2026-A0059 | 90 | 2026-A0090 | 121 | 2026-A0121 | 152 | 2026-A0152 |
| 29 | 2026-A0029 | 60 | 2026-A0060 | 91 | 2026-A0091 | 122 | 2026-A0122 | 153 | 2026-A0153 |
| 30 | 2026-A0030 | 61 | 2026-A0061 | 92 | 2026-A0092 | 123 | 2026-A0123 | 154 | 2026-A0154 |
| 31 | 2026-A0031 | 62 | 2026-A0062 | 93 | 2026-A0093 | 124 | 2026-A0124 | 155 | 2026-A0155 |

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\*The Company has assigned a unique ID to each Participation in the Data File. The Company's Participation ID referred to in this Exhibit are not the actual ID.

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