# EDGAR Filing Document

**Accession Number:** 0002107159
**File Stem:** 0001539497-26-000144
**Filing Date:** 2026-1
**Character Count:** 17706
**Document Hash:** f62e216d452669625ad0dfdcbb561231
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001539497-26-000144.hdr.sgml**: 20260126

**ACCESSION NUMBER**: 0001539497-26-000144

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

**PUBLIC DOCUMENT COUNT**: 3

**CONFORMED PERIOD OF REPORT**: 20260123

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

**FILED AS OF DATE**: 20260126

**DATE AS OF CHANGE**: 20260123

**ABS RULE**: RULE-15GA2

**REGISTERED ENTITY**: N

**ABS ASSET CLASS**: Commercial mortgages

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Marquis Depositor LLC
- **CENTRAL INDEX KEY:** 0002107159

**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:** 025-08225
- **FILM NUMBER:** 26557977

**BUSINESS ADDRESS:**
- **STREET 1:** 2701 TOWER OAKS BOULEVARD
- **CITY:** ROCKVILLE
- **STATE:** MD
- **ZIP:** 20852
- **BUSINESS PHONE:** 2272298293

**MAIL ADDRESS:**
- **STREET 1:** 2701 TOWER OAKS BOULEVARD
- **CITY:** ROCKVILLE
- **STATE:** MD
- **ZIP:** 20852
**DEPOSITOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Marquis Depositor LLC
- **CENTRAL INDEX KEY:** 0002107159

**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:** 2701 TOWER OAKS BOULEVARD
- **CITY:** ROCKVILLE
- **STATE:** MD
- **ZIP:** 20852
- **BUSINESS PHONE:** 2272298293

**MAIL ADDRESS:**
- **STREET 1:** 2701 TOWER OAKS BOULEVARD
- **CITY:** ROCKVILLE
- **STATE:** MD
- **ZIP:** 20852
**SECURITIZER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Marquis Depositor LLC
- **CENTRAL INDEX KEY:** 0002107159

**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:** 2701 TOWER OAKS BOULEVARD
- **CITY:** ROCKVILLE
- **STATE:** MD
- **ZIP:** 20852
- **BUSINESS PHONE:** 2272298293

**MAIL ADDRESS:**
- **STREET 1:** 2701 TOWER OAKS BOULEVARD
- **CITY:** ROCKVILLE
- **STATE:** MD
- **ZIP:** 20852

**UNITED STATES<br> SECURITIES AND EXCHANGE COMMISSION<br> WASHINGTON, D.C. 20549<br>FORM ABS-15G<br>ASSET-BACKED SECURITIZER<br> REPORT PURSUANT TO SECTION 15G<br> OF THE SECURITIES EXCHANGE ACT OF 1934**

**** 

<br> **** 

<br> 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): ___________

Commission File Number of securitizer: ___________

Central Index Key Number of securitizer: ___________

  <br> (Name and telephone number, including area code, <br> 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: 0002107159

<u>Lafayette Federal Credit Union Asset Trust 2026-HI1</u> <br> (Exact name of issuing entity as specified in its charter)

Central Index Key Number of issuing entity (if applicable): N/A

Central Index Key Number of underwriter (if applicable): N/A

<u>Ali Nassirian, (240) 747-3148</u> <br> (Name and telephone number, including area code, <br> of the person to contact in connection with this filing)

**INFORMATION TO BE INCLUDED IN THE REPORT**

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|:---|:---|
| **Part** I | REPRESENTATION AND WARRANTY INFORMATION |

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N/A

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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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Attached as Exhibit 99.1 hereto is a Report of Independent Accountants on Applying Agreed-Upon Procedures, dated January 14, 2026.

**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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| | | | |
|:---|:---|:---|:---|
| Date: January 23, 2026 | Marquis Depositor LLC | Marquis Depositor LLC | Marquis Depositor LLC |
|  | (Depositor) | (Depositor) | (Depositor) |
|  | By: | /s/ Ali Nassirian | /s/ Ali Nassirian |
|  |  | Name: | Ali Nassirian |
|  |  | Title: | Senior Vice President |

---

**EXHIBIT INDEX**

Exhibit Number Description <br>Exhibit 99.1 Report of Independent Accountants on Applying Agreed-Upon Procedures, dated January 14, 2026.

## Exhibit 99.1

**Exhibit 99.1**

![](pwclogo.jpg)

**Report of Independent Accountants on Applying**

**Agreed-Upon Procedures**

Lafayette Federal Credit Union

2701 Tower Oaks Boulevard

Rockville, MD 20852

We ("us" or "PwC") have performed the procedures enumerated below, which were agreed to by Lafayette Federal Credit Union (the "Company," as the engaging party) and Raymond James & Associates, Inc., who are collectively referred to herein as the "Specified Parties", solely to assist you in performing certain procedures relating to the accuracy of certain attributes of certain collateral assets in connection with the issuance of asset-backed notes by Lafayette Federal Credit Union Asset Trust 2026-HI1 (the "Transaction"). The Company (the "Responsible Party") is responsible for the accuracy of the attributes of the collateral assets to be included in the Transaction.

In an agreed-upon procedures engagement, we perform specific procedures that the Specified Parties have agreed to and acknowledged to be appropriate for the intended purpose of the engagement and we report on findings based on the procedures performed. 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. The Specified Parties have agreed to and acknowledged that the procedures performed are appropriate for their purposes. This report may not be suitable for any other purpose.

***Procedures and Findings***

In connection with the Transaction, the Specified Parties agreed on a sample size of 150 (the "Sample Loans"), which the Specified Parties instructed us to select randomly from the Preliminary Loan Pool Listing (defined below) for the Transaction.

This agreed-upon procedures engagement was not conducted for the purpose of satisfying any criteria for due diligence published by a nationally recognized statistical rating organization.

In addition, PwC should not be regarded as having in any way warranted or given any assurance as to the following items:

&nbsp;&nbsp;&nbsp;&nbsp;· The completeness, accuracy, appropriateness, quality
or integrity of any of the information provided by the Responsible Party, or any other party for purposes of PwC performing the procedures
agreed to by the Specified Parties. The procedures performed would not necessarily reveal any material misstatement of the amounts, balances,
ratios, percentages or other relationships of the information included in the data provided to us;

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

&nbsp;&nbsp;&nbsp;&nbsp;· The value of collateral securing such assets;
and

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

We have not performed any procedures with respect to the fair value of the securities being offered in the Transaction and PwC expresses no opinion on the current fair value of these securities. PwC should not be regarded as having performed any procedures other than those detailed in this report.

*PricewaterhouseCoopers LLP, 300 Madison Avenue, New York, NY 10017* <br> *T: (646) 471 3000, F: (813) 286 6000, www.pwc.com/us*

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With respect to any terms or requirements of the offering memorandum or other Transaction documents that do not appear in this report, we performed no procedures and, accordingly, the procedures we performed would not ensure that any requirements are satisfied. Further, we have performed only the following agreed-upon procedures and therefore make no representations regarding the adequacy of disclosures or whether any material facts have been omitted from the offering memorandum or other Transaction documents.

It should be understood that we make no representations as to:

&nbsp;&nbsp;&nbsp;&nbsp;· The interpretation of Transaction documents (including, but not limited to,
indenture agreements or offering documents) included in connection with our procedures;

&nbsp;&nbsp;&nbsp;&nbsp;· Your compliance with Rule 15Ga-2 of the Securities Exchange Act of 1934;

&nbsp;&nbsp;&nbsp;&nbsp;· The reasonableness of any of the assumptions provided by the Responsible
Party ; and

&nbsp;&nbsp;&nbsp;&nbsp;· The adequacy of the sample size, as provided by the Specified
Parties, nor do we draw any conclusions about the entire pool of loans based on the sample size and results of the procedures performed .

These procedures should not be taken to supplant any additional inquiries or procedures that the Specified Parties would undertake in consideration of the Transaction.

The following definitions were adopted in presenting our procedures and findings:

&nbsp;&nbsp;&nbsp;&nbsp;· The phrase "compared" refers to
the comparison of one or more data elements to underlying documentation.

&nbsp;&nbsp;&nbsp;&nbsp;· The phrase "recalculated" refers
to a recalculation of one of more data elements using a prescribed methodology and the information provided.

&nbsp;&nbsp;&nbsp;&nbsp;· The phrase "Cut-off Date" refers
to November 6, 2025.

**I.** **Data, Information, and Documents Provided** 

Raymond James & Associates, Inc., on behalf of the Company, provided the following data, information, and documents related to the Samples Loans:

&nbsp;&nbsp;&nbsp;&nbsp;1. An Excel file (the "Preliminary Loan Pool Listing") listing 12,106 loans, which the Company represents contains all of
the loans which may be included in the Transaction.

The Company provided the following data, information, and documents related to the Sample Loans:

&nbsp;&nbsp;&nbsp;&nbsp;2. An Excel file (the "Sample Loan Data Tape"), which the Company represents contains certain attributes related to the Sample
Loan as of the Cut-off Date.

&nbsp;&nbsp;&nbsp;&nbsp;3. Screenshots or electronic copies of the following documents for the Sample Loans:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Loan Agreement and Consumer Credit Disclosure Statement (the "Loan Agreement"), and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Credit report(s) (the "Credit Report").

&nbsp;&nbsp;&nbsp;&nbsp;4. An
Excel file (the "Concord Extract"), which the Company represents contains the Current Principal Balance and the Remaining
Term for the Sample Loans as of the Cut-off Date.

&nbsp;&nbsp;&nbsp;&nbsp;5. For
Sample Loans #34, #56, #72, #138, and #147, screenshots that the Company represents are from its servicing system database and contain
the credit score at origination or the original term, as applicable, for the respective Sample Loans (collectively,
the "Additional Screenshots").

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|:---|:---|
| ![](pwclogo.jpg) | Report of Independent Accountants on Applying Agreed Upon Procedures<br>MRQI 2026-HI1<br>January 14, 2026<br>Page **3** of **5** |

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**II.** **Procedures Performed** 

We performed the following agreed-upon procedures below. Our findings as a result of performing the procedures are reported in Exhibit I. For the purposes of the procedures below, dollar amounts and percentages that differed only as a result of rounding were deemed to be in agreement. In the event that a document was not clear, data was missing, or there was a question about the information contained in the document relevant to performance of the agreed-upon procedures, we contacted a Company representative for clarification prior to reporting any exceptions.

&nbsp;&nbsp;&nbsp;&nbsp;A. For each Sample Loan, we compared the following information from the Sample Loan Data Tape to the specified source applying the respective
special instructions as outlined in the table below.

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| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp;**#** | &nbsp;&nbsp;**Attribute** | &nbsp;&nbsp;**Field name on**<br>**Sample Loan Data Tape** | &nbsp;&nbsp;**Source and/or**<br>**Special Instructions**<br>|
| &nbsp;&nbsp;1 | &nbsp;&nbsp;Loan Number | &nbsp;&nbsp;Full ID | &nbsp;&nbsp; Name of the file provided containing the Loan Agreement<br>|
| &nbsp;&nbsp;2 | &nbsp;&nbsp;Borrower State | &nbsp;&nbsp;State | &nbsp;&nbsp; Loan Agreement |
| &nbsp;&nbsp;3 | &nbsp;&nbsp;Amount Financed | &nbsp;&nbsp;Original Balance | &nbsp;&nbsp;Loan Agreement |
| &nbsp;&nbsp;4 | &nbsp;&nbsp;Interest Rate | &nbsp;&nbsp;Interest Rate | &nbsp;&nbsp; Loan Agreement<br>Compare with an acceptable variance of up to and including +/- 0.25%. |
| &nbsp;&nbsp;5 | &nbsp;&nbsp;Original Term | &nbsp;&nbsp;Original Term | &nbsp;&nbsp;Loan Agreement<br>For Sample Loans #34, #56, #72, and #147, the Company instructed us to use the Additional Screenshots. |
| &nbsp;&nbsp;6 | &nbsp;&nbsp;FICO/Vantage Score | &nbsp;&nbsp;Primary FICO | &nbsp;&nbsp;Credit Report<br>The maximum credit score for the primary borrower.<br>For Sample Loans #138, the Company instructed us to use the Additional Screenshots. |
| &nbsp;&nbsp;7 | &nbsp;&nbsp;Current Principal Balance | &nbsp;&nbsp;Current Bal | &nbsp;&nbsp;Concord Extract |

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| ![](pwclogo.jpg) | Report of Independent Accountants on Applying Agreed Upon Procedures<br>MRQI 2026-HI1<br>January 14, 2026<br>Page **4** of **5** |

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| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp;**#** | &nbsp;&nbsp;**Attribute** | &nbsp;&nbsp;**Field name on**<br>**Sample Loan Data Tape**<br>| &nbsp;&nbsp;**Source and/or**<br>**Special Instructions**<br>|
| &nbsp;&nbsp;8 | &nbsp;&nbsp;Remaining Term | &nbsp;&nbsp;Remaining Term | &nbsp;&nbsp;Concord Extract |

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\*\*\*

This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. We were not engaged to, and did not conduct an audit or an examination engagement, the objective of which would be the expression of an opinion, or a review engagement, the objective of which would be the expression of a conclusion, on the accuracy of certain attributes of certain collateral assets to be included in the Transaction. 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.

In performing this engagement, we are required to be independent of the Responsible Party and to meet our 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 (including for purposes of substantiating the Specified Parties' "due diligence defense" under the Securities Act of 1933), and is not intended to be and should not be used by anyone other than the Specified Parties.

If a party has obtained, or has access to, this report without having executed an agreement with PwC wherein such party accepts responsibility for the appropriateness of the procedures performed (such party is herein referred to as a "Non-Specified Party"), that Non-Specified Party cannot:

&nbsp;&nbsp;&nbsp;&nbsp;i) Rely upon this report, and any use of this report by that Non-Specified Party is its sole responsibility and at its sole and exclusive
risk;

ii) Acquire any rights or claims against PwC, and PwC assumes no duties or obligations to such Non-Specified Party.

A Non-Specified Party may not disclose or distribute this report or any of the report's contents to any other party (including but not limited to electronic distribution and/or posting to a website pursuant to Rule 17G-5 of the Securities Exchange Act of 1934).

The procedures enumerated above were performed as of the date of this report, and we disclaim any consideration of any events and circumstances occurring after the date of this report. Further, we have no obligation to update this report because of events occurring, or data or information coming to our attention, subsequent to the date of this report.

/s/ PricewaterhouseCoopers LLP

New York, New York

January 14, 2026

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**Exhibit I**

No exceptions were identified.