# EDGAR Filing Document

**Accession Number:** 0001060886
**File Stem:** 0001193125-26-216028
**Filing Date:** 2026-5
**Character Count:** 18151
**Document Hash:** 6e5246410cc6ca94510494dc90871bb6
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-216028.hdr.sgml**: 20260511

**ACCESSION NUMBER**: 0001193125-26-216028

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

**PUBLIC DOCUMENT COUNT**: 6

**CONFORMED PERIOD OF REPORT**: 20260511

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

**FILED AS OF DATE**: 20260511

**DATE AS OF CHANGE**: 20260511

**ABS RULE**: RULE-15GA2

**REGISTERED ENTITY**: N

**ABS ASSET CLASS**: Equipment leases

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** GREATAMERICA FINANCIAL SERVICES Corp
- **CENTRAL INDEX KEY:** 0001060886

**ORGANIZATION NAME:**
- **EIN:** 421425592
- **STATE OF INCORPORATION:** IA
- **FISCAL YEAR END:** 0331

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 025-00536
- **FILM NUMBER:** 26961443

**BUSINESS ADDRESS:**
- **STREET 1:** 1ST ST SE SUITE 800
- **CITY:** CEDAR RAPIDS
- **STATE:** IA
- **ZIP:** 52401
- **BUSINESS PHONE:** 3193658000

**MAIL ADDRESS:**
- **STREET 1:** 1ST ST SE SUITE 800
- **CITY:** CEDAR RAPIDS
- **STATE:** IA
- **ZIP:** 52401

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** GREATAMERICA LEASING CORP
- **DATE OF NAME CHANGE:** 19980430
**DEPOSITOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** GREATAMERICA FINANCIAL SERVICES Corp
- **CENTRAL INDEX KEY:** 0001060886

**ORGANIZATION NAME:**
- **EIN:** 421425592
- **STATE OF INCORPORATION:** IA
- **FISCAL YEAR END:** 0331

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

**BUSINESS ADDRESS:**
- **STREET 1:** 1ST ST SE SUITE 800
- **CITY:** CEDAR RAPIDS
- **STATE:** IA
- **ZIP:** 52401
- **BUSINESS PHONE:** 3193658000

**MAIL ADDRESS:**
- **STREET 1:** 1ST ST SE SUITE 800
- **CITY:** CEDAR RAPIDS
- **STATE:** IA
- **ZIP:** 52401

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** GREATAMERICA LEASING CORP
- **DATE OF NAME CHANGE:** 19980430
**SECURITIZER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** GREATAMERICA FINANCIAL SERVICES Corp
- **CENTRAL INDEX KEY:** 0001060886

**ORGANIZATION NAME:**
- **EIN:** 421425592
- **STATE OF INCORPORATION:** IA
- **FISCAL YEAR END:** 0331

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 025-00536

**BUSINESS ADDRESS:**
- **STREET 1:** 1ST ST SE SUITE 800
- **CITY:** CEDAR RAPIDS
- **STATE:** IA
- **ZIP:** 52401
- **BUSINESS PHONE:** 3193658000

**MAIL ADDRESS:**
- **STREET 1:** 1ST ST SE SUITE 800
- **CITY:** CEDAR RAPIDS
- **STATE:** IA
- **ZIP:** 52401

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** GREATAMERICA LEASING CORP
- **DATE OF NAME CHANGE:** 19980430

**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(c)(1) under the Exchange Act (17 CFR 240.15Ga-1(c)(1)) for the reporting period<u> </u> to<u> </u>** 

☐ **Rule 15Ga-1(c)(2)(i) under the Exchange Act (17 CFR 240.15Ga-1(c)(2)(i)) for the quarterly reporting period<u> </u> to<u> </u>** 

☐ **Rule 15Ga-1(c)(2)(ii) under the Exchange Act (17 CFR 240.15Ga-1(c)(2)(ii)) for the annual reporting period<u> </u> to<u> </u>** 

☒ **Rule 15Ga-2 under the Exchange Act (17 CFR 240.15Ga-2)** 

**Date of Report (Date of earliest event reported)** 

**May 11, 2026** 

## GREATAMERICA FINANCIAL SERVICES CORPORATION<sup>1</sup>
**(Exact name of Issuer as specified in its charter)** 

---

| | |
|:---|:---|
| **025-00536** | **0001060886** |
| **(Commission File Number of securitizer)** | **(Central Index Key Number of issuer)** |

---

**Central Index Key Number of issuing entity (if applicable):<u> </u>** 

**Central Index Key Number of underwriter (if applicable):<u> </u>** 

**Michelle A. Halverson, Senior Vice President, General Counsel, Chief Legal** 

**Officer and Corporate Secretary (319-261-4409)** 

**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) ☐

<sup>1</sup> GreatAmerica Financial Services Corporation is filing this Form ABS-15G on its own behalf and on behalf of its affiliate, GreatAmerica Leasing Receivables Funding, L.L.C.

------

**INFORMATION TO BE INCLUDED IN THE REPORT** 

**PART I: REPRESENTATION AND WARRANTY INFORMATION** 

**N/A** 

**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 1 hereto is an agreed-upon procedures report, dated April 2, 2026, of KPMG LLP, obtained by the issuer, which report sets forth the findings and conclusions, as applicable, of KPMG LLP 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.

---

| | |
|:---|:---|
| GreatAmerica Financial Services Corporation | GreatAmerica Financial Services Corporation |
| By: | /s/ Zachary A. Paulson |
|  | Name: Zachary A. Paulson |
|  | Title: Vice President and Treasurer |

---

Date: May 11, 2026

------

Exhibit 1: Agreed-upon procedures report, dated April 2, 2026 of KPMG LLP.

## Exhibit 99.1

**Exhibit 1** 

---

| | |
|:---|:---|
| ![LOGO](g150690page005.jpg) |  |
|  | ![LOGO](g150690page005a.jpg) |

---

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

GreatAmerica Financial Services Corporation (the "Company")

BofA Securities, Inc.

Wells Fargo Securities, LLC

BMO Capital Markets Corp.

Regions Securities LLC

(together, the "Specified Parties")

Re: GreatAmerica Leasing Receivables Funding, L.L.C., Series 2026-1 - Data File Procedures

We have performed the procedures described below on the specified attributes in an electronic data file entitled "2026.02.28 GALRF 2026-1 Pool Cut_Sent.xlsx" provided by the Company on March 12, 2026, containing information on 20,493 contracts (the "Contracts") as of February 28, 2026 (the "Data File"), which we were informed are intended to be included as collateral in the offering of GreatAmerica Leasing Receivables Funding, L.L.C., Series 2026-1. 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 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 specified party of this report and may not meet the needs of all specified parties of this report and, as such, specified parties 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 and percentages were within $1.00 and 0.1%,
respectively.

• The term "Cutoff Date" means February 28, 2026.

• The term "Sources" means information contained in the Company's onBase electronic records
system (Booking Sheet, Agreement, Amendment, Supplement to Agreement, Schedule, Approval Letter, or Rebook General Docs) and Solifi electronic records system (Contract Summary, Customer Addresses, Key Dates and Financials, Residual Information, or
Payment Information).

• The term "Instructions" means the instructions provided by the Company pertaining to a procedure,
attribute, or methodology, as described in the procedures below.

• The term "Provided Information" means the Cutoff Date, Sources, and Instructions.

![LOGO](g150690page005b.jpg)

------

![LOGO](g150690page006.jpg)

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

A. We removed 132 Contracts with a value of "10001" or "10004" in the
"ProgramTypeID" field from the Data File, and then randomly selected a sample of 150 Contracts (the "Selected Contracts") from the remaining 20,361 contracts using a random sampling tool. A listing of the Selected Contracts
is attached hereto as Exhibit A. For purposes of this procedure, the Company did not inform us of the basis they used to determine the number of contracts we were instructed to randomly select from the Data File.

B. For each Selected Contract, we compared or recomputed the specified attributes in the Data File listed below to
or using the corresponding information included in the Sources, utilizing the Instructions, as applicable. The Company indicated that the absence of any of the information in the Sources or the inability to agree the indicated information from the
Data File to the Sources for each of the attributes identified, utilizing the Instructions as applicable, constituted an exception. The Sources are listed in the order of priority.

---

| | |
|:---|:---|
| Attribute | Sources / Instructions |
| Contract Number | Booking Sheet, Contract Summary screenshot |
| Obligor Name | Agreement, Amendment, Supplement to Agreement, Approval Letter, Contract Summary screenshot |
|  | Variations due to truncation are not to be considered exceptions. |
| Obligor State | Agreement, Supplement to Agreement, Approval Letter, Customer Addresses screenshot |
| Scheduled Payment | Agreement, Supplement to Agreement, Booking Sheet, Rebook General Docs, Payment Information screenshot |
|  | For Selected Contracts with Payment Frequency of "Quarterly," if Variable Payment field in the Payment Information screenshot is "Y," compare Scheduled Payment to the amount corresponding to the month of the Cutoff Date listed on the Payment Information screenshot |
| Original Term to Maturity | Agreement, Supplement to Agreement, Schedule, Amendment, Key Dates and Financials screenshot |
| Security Deposit | Agreement, Supplement to Agreement, Booking Sheet |
|  | Consider the information to be in agreement if the Data File stated "0" and there was no Security Deposit related information contained in the Agreement, Supplement to Agreement, or Booking Sheet. |
| Payment Frequency | Agreement, Supplement to Agreement, Schedule |
| Equipment Cost | Booking Sheet, Rebook General Docs, Key Dates and Financials screenshot |

---

------

![LOGO](g150690page006.jpg)

---

| | |
|:---|:---|
| Attribute | Sources / Instructions |
| First Payment Date (month and year) | Payment Information screenshot |
| Termination Date (month and year) | Key Dates and Financials screenshot |
| Booked Residual Value | Residual Information screenshot |
| We found such information to be in agreement without exception. | 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.

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

Irvine, California

April 2, 2026

------

**Exhibit A** 

**The Selected Contracts** 

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **Selected** | | | | | |
| **Contract #** | **Selected Contract**<br>**Unique ID\*** | **Selected**<br>**Contract #** | **Selected Contract**<br>**Unique ID\*** | **Selected**<br>**Contract #** | **Selected Contract**<br>**Unique ID\*** |
| 1 | 20261001 | 51 | 20261051 | 101 | 20261101 |
| 2 | 20261002 | 52 | 20261052 | 102 | 20261102 |
| 3 | 20261003 | 53 | 20261053 | 103 | 20261103 |
| 4 | 20261004 | 54 | 20261054 | 104 | 20261104 |
| 5 | 20261005 | 55 | 20261055 | 105 | 20261105 |
| 6 | 20261006 | 56 | 20261056 | 106 | 20261106 |
| 7 | 20261007 | 57 | 20261057 | 107 | 20261107 |
| 8 | 20261008 | 58 | 20261058 | 108 | 20261108 |
| 9 | 20261009 | 59 | 20261059 | 109 | 20261109 |
| 10 | 20261010 | 60 | 20261060 | 110 | 20261110 |
| 11 | 20261011 | 61 | 20261061 | 111 | 20261111 |
| 12 | 20261012 | 62 | 20261062 | 112 | 20261112 |
| 13 | 20261013 | 63 | 20261063 | 113 | 20261113 |
| 14 | 20261014 | 64 | 20261064 | 114 | 20261114 |
| 15 | 20261015 | 65 | 20261065 | 115 | 20261115 |
| 16 | 20261016 | 66 | 20261066 | 116 | 20261116 |
| 17 | 20261017 | 67 | 20261067 | 117 | 20261117 |
| 18 | 20261018 | 68 | 20261068 | 118 | 20261118 |
| 19 | 20261019 | 69 | 20261069 | 119 | 20261119 |
| 20 | 20261020 | 70 | 20261070 | 120 | 20261120 |
| 21 | 20261022 | 71 | 20261071 | 121 | 20261121 |
| 22 | 20261022 | 72 | 20261072 | 122 | 20261122 |
| 23 | 20261023 | 73 | 20261073 | 123 | 20261123 |
| 24 | 20261024 | 74 | 20261074 | 124 | 20261124 |
| 25 | 20261025 | 75 | 20261075 | 125 | 20261125 |
| 26 | 20261026 | 76 | 20261076 | 126 | 20261126 |
| 27 | 20261027 | 77 | 20261077 | 127 | 20261127 |
| 28 | 20261028 | 78 | 20261078 | 128 | 20261128 |
| 29 | 20261029 | 79 | 20261079 | 129 | 20261129 |
| 30 | 20261030 | 80 | 20261080 | 130 | 20261130 |
| 31 | 20261031 | 81 | 20261081 | 131 | 20261131 |
| 32 | 20261032 | 82 | 20261082 | 132 | 20261132 |
| 33 | 20261033 | 83 | 20261083 | 133 | 20261133 |
| 34 | 20261034 | 84 | 20261084 | 134 | 20261134 |
| 35 | 20261035 | 85 | 20261085 | 135 | 20261135 |
| 36 | 20261036 | 86 | 20261086 | 136 | 20261136 |
| 37 | 20261037 | 87 | 20261087 | 137 | 20261137 |
| 38 | 20261038 | 88 | 20261088 | 138 | 20261138 |
| 39 | 20261039 | 89 | 20261089 | 139 | 20261139 |
| 40 | 20261040 | 90 | 20261090 | 140 | 20261140 |
| 41 | 20261041 | 91 | 20261091 | 141 | 20261141 |
| 42 | 20261042 | 92 | 20261092 | 142 | 20261142 |
| 43 | 20261043 | 93 | 20261093 | 143 | 20261143 |
| 44 | 20261044 | 94 | 20261094 | 144 | 20261144 |
| 45 | 20261045 | 95 | 20261095 | 145 | 20261145 |
| 46 | 20261046 | 96 | 20261096 | 146 | 20261146 |
| 47 | 20261047 | 97 | 20261097 | 147 | 20261147 |
| 48 | 20261048 | 98 | 20261098 | 148 | 20261148 |
| 49 | 20261049 | 99 | 20261099 | 149 | 20261149 |
| 50 | 20261050 | 100 | 20261100 | 150 | 20261150 |

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(\*) The Company has assigned a unique ID to each Contract in the Data File. The Contract IDs referred to in this Exhibit are not the Company's Contract IDs.