# EDGAR Filing Document

**Accession Number:** 0002098599
**File Stem:** 0001140361-26-023862
**Filing Date:** 2026-6
**Character Count:** 18473
**Document Hash:** e5fa4cb22ed23fc4e6422f95ee716456
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001140361-26-023862.hdr.sgml**: 20260603

**ACCESSION NUMBER**: 0001140361-26-023862

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

**PUBLIC DOCUMENT COUNT**: 6

**CONFORMED PERIOD OF REPORT**: 20260603

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

**FILED AS OF DATE**: 20260603

**DATE AS OF CHANGE**: 20260603

**ABS RULE**: RULE-15GA2

**REGISTERED ENTITY**: N

**ABS ASSET CLASS**: Other

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Freedom Debt Relief, LLC
- **CENTRAL INDEX KEY:** 0002098599

**ORGANIZATION NAME:**
- **EIN:** 800740662
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 025-08136
- **FILM NUMBER:** 261060337

**BUSINESS ADDRESS:**
- **STREET 1:** 2114 E ACHIEVE WAY
- **CITY:** TEMPE
- **STATE:** AZ
- **ZIP:** 85288
- **BUSINESS PHONE:** 1-800-920-0045

**MAIL ADDRESS:**
- **STREET 1:** 2114 E ACHIEVE WAY
- **CITY:** TEMPE
- **STATE:** AZ
- **ZIP:** 85288
**DEPOSITOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Freedom Debt Relief, LLC
- **CENTRAL INDEX KEY:** 0002098599

**ORGANIZATION NAME:**
- **EIN:** 800740662
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 2114 E ACHIEVE WAY
- **CITY:** TEMPE
- **STATE:** AZ
- **ZIP:** 85288
- **BUSINESS PHONE:** 1-800-920-0045

**MAIL ADDRESS:**
- **STREET 1:** 2114 E ACHIEVE WAY
- **CITY:** TEMPE
- **STATE:** AZ
- **ZIP:** 85288
**SECURITIZER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Freedom Debt Relief, LLC
- **CENTRAL INDEX KEY:** 0002098599

**ORGANIZATION NAME:**
- **EIN:** 800740662
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 2114 E ACHIEVE WAY
- **CITY:** TEMPE
- **STATE:** AZ
- **ZIP:** 85288
- **BUSINESS PHONE:** 1-800-920-0045

**MAIL ADDRESS:**
- **STREET 1:** 2114 E ACHIEVE WAY
- **CITY:** TEMPE
- **STATE:** AZ
- **ZIP:** 85288

------

### 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<br>  

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

#### ACHD TRUST 2026-DS1

#### (Exact name of issuing entity as specified in its charter)
Central Index Key Number of securitizer:<br> <u> 0002098599</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 <br> </u>

<u>Jason Yee,</u> <u>(800) 920-0045</u>

Name and telephone number, including area code, of the person to

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 an exhibit to this Form ABS-15G. Please see Exhibit Index for the related information.

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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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| | | |
|:---|:---|:---|
|  | FREEDOM DEBT RELIEF, LLC | FREEDOM DEBT RELIEF, LLC |
|  | By: | /s/ Jason Yee |
|  | Name: Jason Yee | Name: Jason Yee |
|  | Title: Chief Financial Officer | Title: Chief Financial Officer |
|  Date: June 3, 2026 |  |  |

---

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#### EXHIBIT INDEX

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| | |
|:---|:---|
| **[Exhibit 99.1](ef20075368_ex99-1.htm)** | Independent Accountants' Agreed-Upon Procedures Report, dated June 1, 2026. |

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## Exhibit 99.1

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#### Exhibit 99.1<br>

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| | |
|:---|:---|
| ![](image00004.jpg) |  |
|  | ![](image00003.jpg) |

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#### Independent Accountants' Agreed-Upon Procedures Report
Freedom Debt Relief, LLC (the "Company")

Jefferies LLC (the "Structuring Agent")

(together, the "Specified Parties")

Re: ACHD Trust 2026-DS1 – Data File Procedures

We have performed the procedures described below on the specified attributes in an electronic data file entitled "18.6-1 Securitization_date_tape_506.csv" provided by the Company on May 13, 2026, containing information on 390,621 debt settlement fee rights (the "Debt Settlement Receivables") as of May 6, 2026 (the "Data File"). We were informed the Debt Settlement Receivables are intended to be included as collateral in the offering by ACHD Trust 2026-DS1. 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:

dollar amounts were within $1.00,<br>

percentages were within 0.1%,<br>

<br> – dates were within 1 day,

<br> – Current Estimated Length of Enrollment was within 2 months, and

<br> – Number of Deposits Made to Date was within "1" for Selected Debt Settlement Receivables (defined below) with a Frequency of Deposits of "Monthly" and "2" for Selected Debt Settlement Receivables with a Frequency of Deposits of "Biweekly" or "Split."

&nbsp;&nbsp;&nbsp;&nbsp;• The term "Customer IDs File" means an electronic data file entitled "ACHD_2026_DS1_securitization_ data_tape_2026_05_06_all_in.csv" provided by the Company on May 6, 2026, containing
 information on 390,621 Debt Settlement Receivables.

![](image00005.jpg)

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![](image00006.jpg)

&nbsp;&nbsp;&nbsp;&nbsp;• The term "CRM Data File" means an electronic data file entitled "Loan Tape Data 5-7-26.xls (1).xlsx" provided by the Company on May 7, 2026, containing origination and servicing
 information on the Selected Debt Settlement Receivables.

&nbsp;&nbsp;&nbsp;&nbsp;• The term "Debt Resolution Agreements" means debt resolution agreements provided by the Company for each of Selected Debt Settlement Receivables containing origination information at
 the time of the customer's enrollment.

&nbsp;&nbsp;&nbsp;&nbsp;• The term "Origination System Screenshots" means screenshots provided by the Company from the Company's origination system for Selected Debt Settlement Receivables for which the date
 of the customer's latest signature on the Debt Resolution Agreement was prior to the Enrollment Date in the Data File.

&nbsp;&nbsp;&nbsp;&nbsp;• The term "Servicing System Screenshots" means screenshots provided by the Company from the Company's servicing system for Selected Debt Settlement Receivables for which the Customer
 Status, Current Estimated Length of Enrollment, Category of Debt, Current Unpaid Principal Balance, State, Value of Deposits Made to Date, and/or Active Settlement Amount in the Data File was not in agreement with the CRM Data File.

&nbsp;&nbsp;&nbsp;&nbsp;• The term "Source Documents" means the CRM Data File, Debt Resolution Agreements, Origination System Screenshots, and Servicing System Screenshots. We make no representation regarding
 the validity or accuracy of these documents, or the execution of the Debt Resolution Agreement by the customer.

&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 Customer IDs File, Source Documents, and Instructions.

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

&nbsp;&nbsp;&nbsp;&nbsp;A. We randomly selected a sample of 250 Debt Settlement Receivables from the Customer IDs File (the "Selected Debt Settlement Receivables") using a random sampling tool. For the
 purposes of this procedure, the Company did not inform us of the basis they used to determine the number of Debt Settlement Receivables we were instructed to randomly select from the Customer IDs File.

&nbsp;&nbsp;&nbsp;&nbsp;B. For each Selected Debt Settlement Receivable, we compared or recomputed the specified attributes in the Data File listed in Exhibit A to or using the corresponding information
 included in the Source Documents, utilizing the Instructions, as applicable, listed in Exhibit A. 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.

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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![](image00006.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 Debt Settlement Receivables, (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 Debt Settlement Receivables to stated underwriting or credit extension guidelines, standards, criteria or other requirements, (ii) the value of collateral securing any such Debt Settlement Receivables being securitized, (iii) the compliance of the originator of the Debt Settlement Receivables with federal, state, and local laws and regulations, or (iv) any other factor or characteristic of the Debt Settlement Receivables that would be material to the likelihood that the issuer of the asset-backed 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.

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| | |
|:---|:---|
|  | /s/ KPMG LLP |
|  Irvine, California |  |
|  June 1, 2026 |  |

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#### Exhibit A

#### Attributes, Source Documents, and Instructions

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| | | |
|:---|:---|:---|
| **Attribute** | **Attribute Name in the** <br> **Data File** | **Source Documents / Instructions** |
| Customer Creditor ID | Alt_Customer_ID | N/A- for identification purposes only. |
| Customer Status | Customer_Status | CRM Data File, Servicing System Screenshot<br>(i) If the Account Status in the CRM Data File for the corresponding Customer Creditor ID is "Active Negotiation", "Negotiation Assist", "Removed From Program", or "NLLG Referred", consider the Customer Status to be "Pre-Settlement".<br>(ii) If the Account Status in the CRM Data File for the corresponding Customer Creditor ID is "Ongoing Structure", "N&V", "Resolved", consider the Customer Status to be "Post-Settlement".<br>(iii) For all other cases, compare the Customer Status in the Data File to the Servicing System Screenshots. |
| Enrollment Date | Enrollment_date | Debt Resolution Agreements, Origination System Screenshot |
| Original Estimated Length of Enrollment | Original_Estimated_length<br> _of_enrollment | Debt Resolution Agreements |
| Current Estimated Length of Enrollment | current_estimated_length<br> _of_enrollment | CRM Data File, Servicing System Screenshots<br>Recompute as:<br>(i) the number of days (using a 360-day year basis) between May 6, 2026, and the "Estimated Graduation Date" in the CRM Data File;<br>(ii) Divide the result from step (i) by 30 and round to the nearest integer; and,<br>|

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| | | |
|:---|:---|:---|
| **Attribute** | **Attribute Name in the** <br> **Data File** | **Source Documents / Instructions** |
|  |  | (iii) add the result from step (ii) to the "Months in Program" in the CRM Data File. |
| Category of Debt | Category_of_Debt | CRM Data File, Servicing System Screenshots<br>(i) If the Category of Debt in the Data File is "Unknown", consider the information to be in agreement if the "Account Type" in the CRM Data File is "0" or "Secured Debt".<br>(ii) If the Category of Debt in the Data File is "Utility Services", consider the information to be in agreement if the "Account Type" in the CRM Data File is "Disc. Services."<br>(iii) If the Category of Debt in the Data File is not in agreement, compare the Category of Debt in the Data File to the Servicing System Screenshots.<br>|
| Creditor Name | Creditor_Name | CRM Data File |
| Original Balance | Original_Enrolled_Balance<br>| CRM Data File |
| Current Unpaid Balance | Current_Active_Enrolled<br>_Balance<br>| CRM Data File, Servicing System Screenshots |
| Total Fee | Total_fee<br>| Recompute by multiplying the Original Balance and Fee Percentage. |
| FICO at Enrollment | FICO_at_enrollment | CRM Data File |
| State | State | Debt Resolution Agreement, Servicing System Screenshots |
| Borrower Income | Stated_Verified_Income<br>| Debt Resolution Agreements |
| Fee Percentage | Fee_percentage | Debt Resolution Agreements |
| Frequency of Deposits | Frequency_of_scheduled<br> _customer_escrow_<br> deposits | Debt Resolution Agreements |

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| | | |
|:---|:---|:---|
| **Attribute** | **Attribute Name in the** <br> **Data File** | **Source Documents / Instructions** |
|  |  | If the Frequency of Deposits in the Data File is "Split", consider the information to be in agreement if the Frequency of Deposits in the Debt Resolution Agreement is "Bi-Monthly". |
| Number of Deposits Made to Date | Number_of_deposits_made<br> _by_customer_to_date | CRM Data File |
| Value of Deposits Made to Date | Value_of_deposits_made<br> _by_customer_to_date | CRM Data File, Servicing System Screenshots<br>|
| First Cleared Deposit Date | First_cleared_deposit_date | CRM Data File<br>|
| Active Settlement Amount | Active_settlement_amount | CRM Data File, Servicing System Screenshots<br>|
| Active Settlement Balance | Active_settlement_enrolled<br> _balance | CRM Data File<br>If the Active Settlement Balance in the Data File is equal to "0", consider the information to be in agreement if "Is Active Settlement" in the CRM Data File is equal to "0". |
| Total Future Fees | Total_Future_Fees | CRM Data File |

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