# EDGAR Filing Document

**Accession Number:** 0001817141
**File Stem:** 0000945621-26-000570
**Filing Date:** 2026-4
**Character Count:** 18560
**Document Hash:** c4190a69e044ff26186cbcd767a9bbaa
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000945621-26-000570.hdr.sgml**: 20260414

**ACCESSION NUMBER**: 0000945621-26-000570

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

**PUBLIC DOCUMENT COUNT**: 5

**CONFORMED PERIOD OF REPORT**: 20260414

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

**FILED AS OF DATE**: 20260414

**DATE AS OF CHANGE**: 20260414

**ABS RULE**: RULE-15GA2

**REGISTERED ENTITY**: N

**ABS ASSET CLASS**: Auto loans

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** First Help Financial, LLC
- **CENTRAL INDEX KEY:** 0001817141

**ORGANIZATION NAME:**
- **EIN:** 000000000
- **STATE OF INCORPORATION:** MA
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 025-05134
- **FILM NUMBER:** 26861379

**BUSINESS ADDRESS:**
- **STREET 1:** 199 WELLS AVE, SUITE 211
- **CITY:** NEWTON
- **STATE:** MA
- **ZIP:** 02459
- **BUSINESS PHONE:** 866-343-4345

**MAIL ADDRESS:**
- **STREET 1:** 199 WELLS AVE, SUITE 211
- **CITY:** NEWTON
- **STATE:** MA
- **ZIP:** 02459
**DEPOSITOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** First Help Financial, LLC
- **CENTRAL INDEX KEY:** 0001817141

**ORGANIZATION NAME:**
- **EIN:** 000000000
- **STATE OF INCORPORATION:** MA
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 199 WELLS AVE, SUITE 211
- **CITY:** NEWTON
- **STATE:** MA
- **ZIP:** 02459
- **BUSINESS PHONE:** 866-343-4345

**MAIL ADDRESS:**
- **STREET 1:** 199 WELLS AVE, SUITE 211
- **CITY:** NEWTON
- **STATE:** MA
- **ZIP:** 02459
**SECURITIZER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** First Help Financial, LLC
- **CENTRAL INDEX KEY:** 0001817141

**ORGANIZATION NAME:**
- **EIN:** 000000000
- **STATE OF INCORPORATION:** MA
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 025-05134

**BUSINESS ADDRESS:**
- **STREET 1:** 199 WELLS AVE, SUITE 211
- **CITY:** NEWTON
- **STATE:** MA
- **ZIP:** 02459
- **BUSINESS PHONE:** 866-343-4345

**MAIL ADDRESS:**
- **STREET 1:** 199 WELLS AVE, SUITE 211
- **CITY:** NEWTON
- **STATE:** MA
- **ZIP:** 02459

**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>

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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): ☐

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

Central Index Key Number of sponsor: 0001817141

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| |
|:---|
| **FHF Issuer Trust 2026-1** |
| (Exact name of issuing entity as specified in its charter)<br>|

---

Central Index Key Number of issuing entity (if applicable): ___________

Central Index Key Number of underwriter (if applicable): ___________

---

| |
|:---|
| **Phillip Carnevale (866) 343-4345** |
| (Name and telephone number, including area code,<br> of the person to contact in connection with this filing)<br>|

---

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#### INFORMATION TO BE INCLUDED IN THE REPORT

#### 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 99.1 hereto is an agreed-upon procedures report, dated April 13, 2026, of RSM US LLP, which report sets forth the findings and conclusions, as applicable, of RSM US LLP with respect to certain agreed-upon procedures performed by RSM US LLP.

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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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| | | |
|:---|:---|:---|
| Date: April 14, 2026 | First Help Financial, LLC<br> (Sponsor) | First Help Financial, LLC<br> (Sponsor) |
|  | By: | /s/ Phillip Carnevale |
|  |  | Name: Phillip Carnevale |
|  |  | Title: Chief Financial Officer |

---

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Exhibit 99.1 Agreed-upon procedures report, dated April 13, 2026, of RSM US LLP.

## Exhibit 99.1

#### <br>

#### Independent Accountant's Report

Board of Directors and Management

First Help Financial, LLC and Subsidiaries (the Company)

160 Gould Street

Needham, MA 02494

and

Goldman Sachs & Co. LLC

200 West Street 7th Floor

New York, NY 10282

and

Deutsche Bank Securities Inc.

One Columbus Circle, 5th Floor

New York, NY 10019

We have performed the procedures enumerated below on certain records and transactions of the Company for the purpose of assisting the Company, Goldman Sachs & Co. LLC, and Deutsche Bank Securities Inc. (collectively, the Specified Parties) in comparing specified attributes to source documents as listed in Exhibit A in connection with the issuance of automobile finance receivable-backed notes issued by FHF Issuer Trust 2026-1 in accordance with the confidential Preliminary Offering Memorandum dated on or around April 14, 2026. The Company's management is responsible for certain records and transactions of the Company for the purpose of assisting the Specified Parties in comparing specified attributes to source documents as listed in Exhibit A in connection with the issuance of automobile finance receivable-backed notes issued by FHF Issuer Trust 2026-1 in accordance with the confidential Preliminary Offering Memorandum dated on or around April 14, 2026. The Company is responsible for the computer-generated Loan Data Files accurately representing the information included in the underlying asset documents and the disclosed assumptions and methodologies.

The Company has agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose of assisting the Specified Parties in comparing specified attributes to source documents as listed in Exhibit A in connection with the issuance of automobile finance receivable-backed notes issued by FHF Issuer Trust 2026-1 in accordance with the confidential Preliminary Offering Memorandum dated on or around April 14, 2026. Additionally, Goldman Sachs & Co. LLC and Deutsche Bank Securities Inc. have agreed to and acknowledged that the procedures performed are appropriate to meet their purposes. This report may not be suitable for any other purpose. The procedures performed may not address all of the items of interest to a user of this report and may not meet the needs of all of the users of this report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes.

![](image2.jpg)

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The appropriateness of these procedures for the intended purpose is solely the responsibility of the parties specified in this report. Consequently, we make no representation regarding the appropriateness of the procedures enumerated below either for the purpose for which this report has been requested or for any other purpose.

The procedures performed and associated findings are as follows:

#### Agreed-Upon Procedures and Findings

For the purposes of this report:

(i) The computer-generated Loan Data Files provided in a standard Microsoft Excel format containing information related to the proposed transaction shall be herein referred to as a "Loan Data File."

(ii) The fields in the Loan Data Files and signed Contract shall be herein referred to as "Specified Attributes."

(iii) The term "Contract" means electronic Indirect Retail Installment Automobile Contract.

(iv) The term "Contract File" means any file containing the electronic Contract and Credit Application.

(v) The term "Obligor" means borrower(s) stated on the respective Contracts.

(vi) The term "Title Document" means the electronic certificate of title or application used as collateral for the Contract.

On March 9, 2026, the Specified Parties provided us with the Loan Data File with a cutoff date of February 28, 2026 (the "February Loan Data File") containing 8,225 individual customer accounts. At the Specified Parties' request, we selected a random sample of 125 individual customer accounts from the Underlying Assets, and we were instructed by the Specified Parties to perform the agreed-upon procedures as outlined in the Engagement Letter dated March 6, 2026, on the random sample of 125 individual customer accounts. From March 13, 2026 to March 23, 2026, we were provided with the source documents referenced in Exhibit A related to the respective 125 individual customer accounts.

For the sample, we compared the Specified Attributes 1. through 9. outlined in Exhibit A and as presented in the February Loan Data File to the corresponding source documents outlined in Exhibit A. In performing these comparisons, we applied the following tolerances as instructed by the Specified Parties:

• Amounts: +/- $1.00

• Percentages: +/- 0.01%

With respect to Specified Attribute 1, the Specified Parties informed us that there may be abbreviated names, differences due to name variations or misspelled names, or instances where a spouse of the Obligor, other owner, or a business owned by the Obligor may be listed on the Contract or Title Document (or vice versa). The Specified Parties agreed that such instances were deemed acceptable and would not be reported as exceptions.

With respect to Specified Attribute 5, the Specified Parties informed us that in some cases the Make (Manufacturer) per the February Loan Data File will not match the Title Document as one of the Manufacturer's is a subsidiary of another, and that such instances were deemed acceptable and would not be reported as exceptions.

With respect to Specified Attribute 7, the Specified Parties informed us that Obligors may have moved subsequent to Contract signing, and that such instances which contain documentation in the Contract File to substantiate a different state address were deemed acceptable and would not be reported as exceptions.

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We identified no exceptions in our procedures outlined above.

We did not perform any procedures with respect to the Specified Attributes relating to the Underlying Assets as set forth in Exhibit B.

For the sample, we recalculated the Maturity Date (Exhibit A Specified Attribute 10.) based on the term of the Contract set forth on the February Loan Data File and the due date for the first scheduled payment by the Obligor set forth on the February Loan Data File. For the sample of 125 individual customer accounts in the February Loan Data File, we also recalculated the Current Remaining Term (Exhibit A Specified Attribute 11.) by counting the number of months from February 28, 2026 to the Maturity Date. We then compared our recalculations to the February Loan Data File. In recalculating the Maturity Date, we applied the following tolerance as instructed by the Specified Parties:

• &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Maturity Date: First payment date used in the calculation +/- 1 day tolerance.

We identified no exceptions in our procedures outlined above.

We also inspected the presence of, compared or verified the following on the sample of 125 Underlying Assets:

• Inspected the presence of a signed credit application (electronic or physical copy). We compared the customer name on the signed credit application to the signed Contract.

• Inspected the electronic Title Document and verified that the Company was the secured party. In instances where state law does not allow for the lien holder to possess the Title Document, or when the title and
 related lien is filed electronically, we inspected evidence of a perfected lien citing the Company as the secured party. In instances where the note date was fewer than 180 days from February 28, 2026 we inspected evidence of the title
 application.

• Signed Contract, electronic or physical copy.

We identified no exceptions in our procedures outlined above.

We were engaged by the Company to perform this agreed-upon procedures engagement and conducted our engagement in accordance with attestation standards established by the American Institute of Certified Public Accountants. We were not engaged to and did not conduct an examination or a review engagement, the objective of which would be the expression of an opinion or conclusion, respectively, on certain records and transactions of the Company for the purpose of assisting the Specified Parties in comparing specified attributes to source documents as listed in Exhibit A in connection with the issuance of automobile finance receivable-backed notes issued by FHF Issuer Trust 2026-1 in accordance with the confidential Preliminary Offering Memorandum dated on or around April 14, 2026. 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.

Our agreed-upon procedures engagement was not conducted for the purpose of the following:

• Addressing the completeness, accuracy, appropriateness, quality or integrity of any of the information provided to us for the purposes of performing the procedures agreed to by the Specified Parties. Had we
 performed additional procedures, other matters might have come to our attention that would have been reported to you.

• Addressing the conformity of the origination of the assets to stated underwriting or credit extension guidelines, standards, criteria or other requirements.

• Addressing the value of collateral securing the assets being securitized.

• Addressing the physical existence or ownership of the assets being securitized.

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• Addressing the compliance of the originator of the assets with federal, state, and local laws and regulations.

• Satisfying any criteria for due diligence published by a nationally recognized statistical rating organization.

• Addressing any other factor or characteristic of the assets that would be material to the likelihood that the issuer of the asset-backed security will pay interest and principal in accordance with applicable terms
 and conditions.

• Forming any conclusions.

• Addressing the fair value of the notes or any other disclosures relating to the notes being offered in the proposed transaction.

• Substantiating compliance with Rule 15Ga-2 of the Securities Exchange Act of 1934, including any legal interpretation as to the sufficiency of the procedures performed.

• Any other terms or requirements of the transaction that do not appear in the report.

Accordingly, we do not provide any assurance on such information.

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.

This report is intended solely for the information and use of the Specified Parties, and is not intended to be, and should not be, used by anyone other than the Specified Parties, including investors and rating agencies, who are not identified as Specified Parties but who may have access to this report as required by law or regulation.

![](image3.jpg)

Raleigh, North Carolina

April 13, 2026

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### Exhibit A—Specified Attributes and Source Documents

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| | | |
|:---|:---|:---|
| **Number** | **Specified Attribute** | **Source Document(s)** |
| 1 | NAME (Obligor or customer) | Retail Installment Contract and Title Document |
| 2 | AMOUNT_FINANCED (Amount Financed) | Retail Installment Contract |
| 3 | TERM_MONTHS (Original Term) | Retail Installment Contract |
| 4 | INTEREST_RATE (Annual Percentage Rate "APR") | Retail Installment Contract |
| 5 | MAKE (Automobile Manufacturer) | Title Document |
| 6 | VIN (Vehicle Identification Number) | Title Document |
| 7 | OBLIGATOR_STATE (Obligor's state address) | Retail Installment Contract |
| 8 | DATE_FIRST_PAYMENT_DUE (Required first payment date) | Retail Installment Contract |
| 9 | DEALER_STATE (seller's / dealer's state address) | Retail Installment Contract |
| 10 | MATURITY_DATE (Maturity Date) | Recalculation based on Retail Installment Contract |
| 11 | TERM_REMAINING (Current Term Remaining) | Recalculation based on Retail Installment Contract |

---

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### Exhibit B—Specified Attributes Not Subject to Procedures

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| |
|:---|
| **Specified Attribute** |
| SNAPSHOT_DATE |
| ACCOUNT_NUMBER |
| PCD_ACCT_NBR |
| ACCOUNT_STATUS |
| APP_ACTIVE_FICO |
| APP_CLARITY |
| APP_TYPE |
| APPLICATION_ID |
| BANKRUPTCY |
| CHARGE_OFF_DATE |
| CO_APP_ACTIVE_FICO |
| CO_APP_CLARITY |
| CONTRACT_DATE |
| CURRENT_FEE_BALANCE |
| CURRENT_INTEREST_BALANCE |
| CURRENT_LATE_FEE_BALANCE |
| CURRENT_PRINCIPAL_BALANCE |
| DAYS_PAST_DUE |
| DBTCA_STATUS |
| DEALER_ID |
| DEFERRALS |
| DTI |
| ECONTRACT |
| FRAN_IND |
| FUNDING_DATE |
| GROSS_CHARGE_OFF |
| INDIRECT_PAYMENT |
| INTEREST_ACCRUED_THRU_DATE |
| IS_NEW |
| LINE3 |
| LINE5 |
| LOE |
| LOR |
| MAPR |

---

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| |
|:---|
| MILEAGE |
| NET_CHARGE_OFF |
| NEXT_PAYMENT_DUE_DATE |
| PAID_AUTO |
| PAYMENT_FREQUENCY |
| PCT_DOWN |
| PTI |
| RECOVERIES |
| SCRA |
| VEHICLE_PRICE |
| DEALERSHIP_NAME |
| LEGAL_NAME |
| LOAN_CLASS |
| LOAN_GROUP |
| MODEL |
| MODEL_YEAR |
| POI |
| RATE_REDUCTION |
| STATUS |
| PERFECTED_TITLE |
| TITLE_STATUS |
| LANGUAGE_PREFERENCE |
| APP_ID_TYPE |
| CO_APP_ID_TYPE |
| VEHICLE_TYPE |
| EMPLOYMENT_TYPE |
| PAYMENT_PERCENTAGE |
| TIMES_30_DPD |
| TIMES_60_DPD |
| TIMES_90_DPD |
| EORIGINAL_ID |
| ESG Calc Total Count |
| Program |

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