# EDGAR Filing Document

**Accession Number:** 0001544352
**File Stem:** 0001193125-26-182369
**Filing Date:** 2026-4
**Character Count:** 19225
**Document Hash:** 82165916ba4a9413403940b6d5b29c57
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-182369.hdr.sgml**: 20260427

**ACCESSION NUMBER**: 0001193125-26-182369

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

**PUBLIC DOCUMENT COUNT**: 4

**CONFORMED PERIOD OF REPORT**: 20260427

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

**FILED AS OF DATE**: 20260427

**DATE AS OF CHANGE**: 20260427

**ABS RULE**: RULE-15GA2

**REGISTERED ENTITY**: N

**ABS ASSET CLASS**: Other

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Strategic Funding Source, Inc.
- **CENTRAL INDEX KEY:** 0001544352

**ORGANIZATION NAME:**
- **EIN:** 010855279
- **STATE OF INCORPORATION:** NY
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 025-03864
- **FILM NUMBER:** 26901923

**BUSINESS ADDRESS:**
- **STREET 1:** 120 WEST 45TH STREET
- **STREET 2:** 5TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10036
- **BUSINESS PHONE:** 212-354-1400

**MAIL ADDRESS:**
- **STREET 1:** 120 WEST 45TH STREET
- **STREET 2:** 5TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10036
**DEPOSITOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Strategic Funding Source, Inc.
- **CENTRAL INDEX KEY:** 0001544352

**ORGANIZATION NAME:**
- **EIN:** 010855279
- **STATE OF INCORPORATION:** NY
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 120 WEST 45TH STREET
- **STREET 2:** 5TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10036
- **BUSINESS PHONE:** 212-354-1400

**MAIL ADDRESS:**
- **STREET 1:** 120 WEST 45TH STREET
- **STREET 2:** 5TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10036
**SECURITIZER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Strategic Funding Source, Inc.
- **CENTRAL INDEX KEY:** 0001544352

**ORGANIZATION NAME:**
- **EIN:** 010855279
- **STATE OF INCORPORATION:** NY
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 025-03864

**BUSINESS ADDRESS:**
- **STREET 1:** 120 WEST 45TH STREET
- **STREET 2:** 5TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10036
- **BUSINESS PHONE:** 212-354-1400

**MAIL ADDRESS:**
- **STREET 1:** 120 WEST 45TH STREET
- **STREET 2:** 5TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10036

**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 __________.** 

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

**Commission File Number of securitizer:** 

**Central Index Key Number of securitizer:** 

**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) ☐

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

**Central Index Key Number of depositor: 0001544352** 

## KAPITUS ASSET SECURITIZATION VI LLC\*
**Central Index Key Number of issuing entity (if applicable):** 

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

**Michael Jesse Carlson** 

**(646) 475-5953** 

**Name and telephone number, including area code, of the person to contact in connection with this filing.** 

\* Strategic Funding Source, Inc., as sponsor/securitizer/depositor, is filing this Form ABS-15G in respect of the issuance of asset-backed securities by the above referenced issuing entity.

------

---

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

---

Attached as Exhibit 99.1 hereto is a third party due diligence report, dated April 27, 2026, obtained by the Securitizer, with respect to certain due diligence services 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.

---

| | |
|:---|:---|
| Strategic Funding Source, Inc. | (Securitizer, Depositor or Underwriter) |
| Dated: April 27, 2026 |  |
| /s/ Michael Jesse Carlson | (Signature) |
| Michael Jesse Carlson, Secretary |  |

---

## Exhibit 99.1

**Exhibit 99.1**![LOGO](g150969page5.jpg)

KPMG LLP

Suite 700

20 Pacifica

Irvine, CA 92618-3391

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

Strategic Funding Source Inc. (the "Company")

Truist Securities, Inc. (the "Structuring Agent")

Guggenheim Securities, LLC (collectively, the "Specified Parties")

Re: Kapitus Asset Securitization VI LLC, Series 2026-1 Notes – Data File Procedures

We have performed the procedures described below on specified attributes in an electronic data file entitled "Kapitus Statistical Pool Tape (2.28.26)_vFF.xlsx" (the "Data File") provided by the Structuring Agent, on April 16, 2026 on behalf of the Company, containing information on 2,335 small business receivables and business loan contracts (the "Receivables") as of February 28, 2026 (the "Cutoff Date"), which we were informed are intended to be included as collateral in the offering by Kapitus Asset Securitization VI LLC. 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, number of months, and percentages were
within $1.00, 0.1 months and 0.1%, respectively.

• The term "Servicing System" means the Company's "Platform" servicing system, to
which we were provided with remote access rights by the Company.

• The term "Funded Contract Summary" means a page within the Servicing System, which we were informed
by Company contains information from servicing records and the contract for each of the Receivables. We performed no procedures to compare the Funded Contract Summary page to the contract for any of the Receivables.

KPMG LLP, a Delaware limited liability partnership, and its subsidiaries are part of

the KPMG global organization of independent member firms affiliated with KPMG

International Limited, a private English company limited by guarantee.

------

![LOGO](g150969page6.jpg)

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

• The term "Provided Information" means the Funded Contract Summary and Instruction.

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

A. We selected a sample of 196 Receivables from the Data File using the following criteria: (i) select the
largest 100 Receivables based on unpaid principal balance, and (ii) randomly select using a random sampling tool another 96 Receivables from the remaining population (together, the "Selected Receivables"). A listing of the Selected
Receivables 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 Receivables we were instructed to select from the Data File.

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

---

| | |
|:---|:---|
| Attribute | Provided Information / Instruction |
| contract_id | Funded Contract Summary |
| Product Type | Funded Contract Summary |
| State | Funded Contract Summary |
| SIC Code | Funded Contract Summary |
| FICO | Funded Contract Summary |
| Risk Bucket | Funded Contract Summary |
| Payment Frequency | Funded Contract Summary |
| Business Founded Date | Funded Contract Summary |
| Business Age in Years | Recompute as the difference between the Cutoff Date and Business Founded Date divided by 365 |
| Internal Funding Amount Remaining | Funded Contract Summary |
| Original Turn | Funded Contract Summary |
| Remaining Turn | Funded Contract Summary |
| Factor Rate | Funded Contract Summary |
| Yield | Funded Contract Summary |
| Remit Mod | Funded Contract Summary |

---

------

![LOGO](g150969page6.jpg)

---

| | |
|:---|:---|
| Attribute | Provided Information / Instruction |
| Missed Payment Factor | Funded Contract Summary |
| Delinquency Status | Funded Contract Summary |
| Performance | Funded Contract Summary |

---

We found such information to be in agreement except as listed in Exhibit B.

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

Irvine, California

April 27, 2026

------

**Exhibit A- The Selected Receivables** 

---

| | | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **Selected<br>Receivable**<br> **Number** | **contract_id** |  | **Selected<br>Receivable**<br>**Number** | **contract_id** |  | **Selected<br>Receivable**<br>**Number** | **contract_id** |  | **Selected<br>Receivable**<br>**Number** | **contract_id** |  |
| 1 | 23373 | \*\*\* | 50 | 22213 | \*\*\* | 99 | 23356 | \*\*\* | 148 | 22514 | \*\*\* |
| 2 | 23308 | \*\*\* | 51 | 23266 | \*\*\* | 100 | 23434 | \*\*\* | 149 | 22645 | \*\*\* |
| 3 | 23580 | \*\*\* | 52 | 22603 | \*\*\* | 101 | 22650 | \*\*\* | 150 | 15577 | \*\*\* |
| 4 | 23248 | \*\*\* | 53 | 23130 | \*\*\* | 102 | 23255 | \*\*\* | 151 | 17038 | \*\*\* |
| 5 | 23316 | \*\*\* | 54 | 23614 | \*\*\* | 103 | 20513 | \*\*\* | 152 | 21301 | \*\*\* |
| 6 | 20835 | \*\*\* | 55 | 23727 | \*\*\* | 104 | 17671 | \*\*\* | 153 | 22303 | \*\*\* |
| 7 | 23265 | \*\*\* | 56 | 20908 | \*\*\* | 105 | 23639 | \*\*\* | 154 | 19404 | \*\*\* |
| 8 | 22735 | \*\*\* | 57 | 20922 | \*\*\* | 106 | 23469 | \*\*\* | 155 | 14855 | \*\*\* |
| 9 | 22901 | \*\*\* | 58 | 21320 | \*\*\* | 107 | 23747 | \*\*\* | 156 | 21816 | \*\*\* |
| 10 | 23387 | \*\*\* | 59 | 22372 | \*\*\* | 108 | 23541 | \*\*\* | 157 | 22684 | \*\*\* |
| 11 | 22659 | \*\*\* | 60 | 21050 | \*\*\* | 109 | 23541 | \*\*\* | 158 | 19228 | \*\*\* |
| 12 | 22213 | \*\*\* | 61 | 23357 | \*\*\* | 110 | 23507 | \*\*\* | 159 | 14078 | \*\*\* |
| 13 | 22790 | \*\*\* | 62 | 23607 | \*\*\* | 111 | 22822 | \*\*\* | 160 | 23637 | \*\*\* |
| 14 | 21768 | \*\*\* | 63 | 23154 | \*\*\* | 112 | 19959 | \*\*\* | 161 | 23022 | \*\*\* |
| 15 | 20018 | \*\*\* | 64 | 23194 | \*\*\* | 113 | 21547 | \*\*\* | 162 | 22624 | \*\*\* |
| 16 | 23532 | \*\*\* | 65 | 22697 | \*\*\* | 114 | 23248 | \*\*\* | 163 | 22522 | \*\*\* |
| 17 | 23309 | \*\*\* | 66 | 23274 | \*\*\* | 115 | 19877 | \*\*\* | 164 | 22322 | \*\*\* |
| 18 | 22731 | \*\*\* | 67 | 23359 | \*\*\* | 116 | 20740 | \*\*\* | 165 | 19898 | \*\*\* |
| 19 | 23395 | \*\*\* | 68 | 23396 | \*\*\* | 117 | 22639 | \*\*\* | 166 | 23048 | \*\*\* |
| 20 | 23396 | \*\*\* | 69 | 23428 | \*\*\* | 118 | 23057 | \*\*\* | 167 | 22053 | \*\*\* |
| 21 | 23469 | \*\*\* | 70 | 22514 | \*\*\* | 119 | 23730 | \*\*\* | 168 | 22828 | \*\*\* |
| 22 | 21768 | \*\*\* | 71 | 22790 | \*\*\* | 120 | 22266 | \*\*\* | 169 | 19904 | \*\*\* |
| 23 | 23214 | \*\*\* | 72 | 22591 | \*\*\* | 121 | 23084 | \*\*\* | 170 | 22294 | \*\*\* |
| 24 | 23138 | \*\*\* | 73 | 23011 | \*\*\* | 122 | 21240 | \*\*\* | 171 | 23692 | \*\*\* |
| 25 | 22897 | \*\*\* | 74 | 23351 | \*\*\* | 123 | 22841 | \*\*\* | 172 | 21315 | \*\*\* |
| 26 | 23046 | \*\*\* | 75 | 23245 | \*\*\* | 124 | 23537 | \*\*\* | 173 | 22993 | \*\*\* |
| 27 | 23330 | \*\*\* | 76 | 23253 | \*\*\* | 125 | 19778 | \*\*\* | 174 | 22280 | \*\*\* |
| 28 | 23265 | \*\*\* | 77 | 22952 | \*\*\* | 126 | 23081 | \*\*\* | 175 | 22098 | \*\*\* |
| 29 | 23052 | \*\*\* | 78 | 21311 | \*\*\* | 127 | 22266 | \*\*\* | 176 | 20761 | \*\*\* |
| 30 | 23358 | \*\*\* | 79 | 21759 | \*\*\* | 128 | 13048 | \*\*\* | 177 | 22337 | \*\*\* |
| 31 | 22556 | \*\*\* | 80 | 23113 | \*\*\* | 129 | 23513 | \*\*\* | 178 | 19728 | \*\*\* |
| 32 | 22644 | \*\*\* | 81 | 23599 | \*\*\* | 130 | 22311 | \*\*\* | 179 | 22504 | \*\*\* |
| 33 | 21759 | \*\*\* | 82 | 22567 | \*\*\* | 131 | 21146 | \*\*\* | 180 | 22494 | \*\*\* |
| 34 | 23316 | \*\*\* | 83 | 23476 | \*\*\* | 132 | 23671 | \*\*\* | 181 | 20566 | \*\*\* |
| 35 | 22735 | \*\*\* | 84 | 22586 | \*\*\* | 133 | 23674 | \*\*\* | 182 | 19261 | \*\*\* |
| 36 | 22469 | \*\*\* | 85 | 22845 | \*\*\* | 134 | 20076 | \*\*\* | 183 | 20134 | \*\*\* |
| 37 | 22901 | \*\*\* | 86 | 23369 | \*\*\* | 135 | 22952 | \*\*\* | 184 | 22890 | \*\*\* |
| 38 | 22567 | \*\*\* | 87 | 22700 | \*\*\* | 136 | 23473 | \*\*\* | 185 | 22319 | \*\*\* |
| 39 | 22654 | \*\*\* | 88 | 20776 | \*\*\* | 137 | 23042 | \*\*\* | 186 | 22920 | \*\*\* |
| 40 | 22643 | \*\*\* | 89 | 23518 | \*\*\* | 138 | 21280 | \*\*\* | 187 | 23187 | \*\*\* |
| 41 | 20145 | \*\*\* | 90 | 23538 | \*\*\* | 139 | 20922 | \*\*\* | 188 | 20963 | \*\*\* |
| 42 | 22643 | \*\*\* | 91 | 23570 | \*\*\* | 140 | 23007 | \*\*\* | 189 | 19819 | \*\*\* |
| 43 | 22659 | \*\*\* | 92 | 23616 | \*\*\* | 141 | 15195 | \*\*\* | 190 | 21351 | \*\*\* |
| 44 | 22048 | \*\*\* | 93 | 23422 | \*\*\* | 142 | 23216 | \*\*\* | 191 | 20759 | \*\*\* |
| 45 | 22606 | \*\*\* | 94 | 23565 | \*\*\* | 143 | 21332 | \*\*\* | 192 | 19309 | \*\*\* |
| 46 | 23130 | \*\*\* | 95 | 23607 | \*\*\* | 144 | 23039 | \*\*\* | 193 | 23397 | \*\*\* |
| 47 | 22912 | \*\*\* | 96 | 20317 | \*\*\* | 145 | 21269 | \*\*\* | 194 | 21318 | \*\*\* |
| 48 | 22210 | \*\*\* | 97 | 23580 | \*\*\* | 146 | 23369 | \*\*\* | 195 | 20876 | \*\*\* |
| 49 | 20908 | \*\*\* | 98 | 19673 | \*\*\* | 147 | 23090 | \*\*\* | 196 | 19284 | \*\*\* |

---

------

**Exhibit B- Findings** 

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| **Selected<br>Receivable<br>Number** | **contract_id** | **contract_id** |  | **Attribute** | **Per Data File** | **Per Provided<br>Information** |
| 145 |  | 21269 | \*\*\* | Risk Bucket | B | B+ |
| 154 |  | 19404 | \*\*\* | Risk Bucket | B | A+ |
| 182 |  | 19261 | \*\*\* | Risk Bucket | A | A+ |

---