# EDGAR Filing Document

**Accession Number:** 0001655076
**File Stem:** 0001140361-26-004460
**Filing Date:** 2026-2
**Character Count:** 19757
**Document Hash:** 5f8ca85d45d97455e6cbff61a168adf0
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001140361-26-004460.hdr.sgml**: 20260210

**ACCESSION NUMBER**: 0001140361-26-004460

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

**PUBLIC DOCUMENT COUNT**: 3

**CONFORMED PERIOD OF REPORT**: 20260210

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

**FILED AS OF DATE**: 20260210

**DATE AS OF CHANGE**: 20260209

**ABS RULE**: RULE-15GA2

**REGISTERED ENTITY**: N

**ABS ASSET CLASS**: Other

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Purchasing Power, LLC
- **CENTRAL INDEX KEY:** 0001655076

**ORGANIZATION NAME:**
- **EIN:** 900193342
- **STATE OF INCORPORATION:** GA
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 025-02292
- **FILM NUMBER:** 26612954

**BUSINESS ADDRESS:**
- **STREET 1:** 2727 PACES FERRY ROAD SE BUILDING 2
- **STREET 2:** SUITE 1200
- **CITY:** ATLANTA
- **STATE:** GA
- **ZIP:** 30309
- **BUSINESS PHONE:** 404-602-1532

**MAIL ADDRESS:**
- **STREET 1:** 2727 PACES FERRY ROAD SE BUILDING 2
- **STREET 2:** SUITE 1200
- **CITY:** ATLANTA
- **STATE:** GA
- **ZIP:** 30309
**DEPOSITOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Purchasing Power, LLC
- **CENTRAL INDEX KEY:** 0001655076

**ORGANIZATION NAME:**
- **EIN:** 900193342
- **STATE OF INCORPORATION:** GA
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 2727 PACES FERRY ROAD SE BUILDING 2
- **STREET 2:** SUITE 1200
- **CITY:** ATLANTA
- **STATE:** GA
- **ZIP:** 30309
- **BUSINESS PHONE:** 404-602-1532

**MAIL ADDRESS:**
- **STREET 1:** 2727 PACES FERRY ROAD SE BUILDING 2
- **STREET 2:** SUITE 1200
- **CITY:** ATLANTA
- **STATE:** GA
- **ZIP:** 30309
**SECURITIZER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Purchasing Power, LLC
- **CENTRAL INDEX KEY:** 0001655076

**ORGANIZATION NAME:**
- **EIN:** 900193342
- **STATE OF INCORPORATION:** GA
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 025-02292

**BUSINESS ADDRESS:**
- **STREET 1:** 2727 PACES FERRY ROAD SE BUILDING 2
- **STREET 2:** SUITE 1200
- **CITY:** ATLANTA
- **STATE:** GA
- **ZIP:** 30309
- **BUSINESS PHONE:** 404-602-1532

**MAIL ADDRESS:**
- **STREET 1:** 2727 PACES FERRY ROAD SE BUILDING 2
- **STREET 2:** SUITE 1200
- **CITY:** ATLANTA
- **STATE:** GA
- **ZIP:** 30309

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|  | OMB APPROVAL |
| **UNITED STATES** | OMB Number: 3235-0675<br> Expires: January 31, 2028<br> Estimated average burden<br> hours per response . .. . . 16.72 |
| **SECURITIES AND EXCHANGE COMMISSION** | OMB Number: 3235-0675<br> Expires: January 31, 2028<br> Estimated average burden<br> hours per response . .. . . 16.72 |
| **Washington, D.C. 20549** | OMB Number: 3235-0675<br> Expires: January 31, 2028<br> Estimated average burden<br> hours per response . .. . . 16.72 |

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#### <br>

### FORM ABS-15G

#### ASSET-BACKED SECURITIZER

#### REPORT PURSUANT TO SECTION 15G OF

#### THE SECURITIES EXCHANGE ACT OF 1934

## PURCHASING POWER, LLC

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

<u><br> </u> to <u><br> </u>

Date of Report (Date of earliest event reported) <u> <br> </u>

Commission File Number of securitizer: <u><br> </u>

Central Index Key Number of securitizer: <u><br> </u>

<br> <u><br> </u> <br> Name and telephone number, including area code, of the person to <br> 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)

<br> Central Index Key Number of depositor: <u>0001655076 <br> </u>

<br> <u> Purchasing Power Funding 2026-A, LLC </u> <br>(Exact name of issuing entity as specified in its charter)

Central Index Key Number of issuing entity (if applicable): <u>N/A </u> <br> Central Index Key Number of underwriter (if applicable): <u> N/A<br> </u>

<br> <u> Gregory M. Birge, Esq., Chief Legal Officer, Phone: (404) 602-1532 </u> <br>Name and telephone number, including area code, of the person to <br> contact in connection with this filing

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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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Disclosures under Rule 15Ga-2 (17 CFR 240.15Ga-2) are attached as Exhibit 99.1 to this Form ABS-15G.

Exhibits

[99.1](ef20065160_ex99-1.htm) Report of Independent Accountants on Applying Agreed-Upon Procedures dated February 9, 2026, of Deloitte & Touche 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.

<u> PURCHASING POWER, LLC </u> (Depositor)

Date <u> February 10, 2026 </u> <br>

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| | |
|:---|:---|
| &nbsp;&nbsp;&nbsp; /s/Gregory M. Birge | (Signature)\* |
| \*Gregory M. Birge, Chief Legal Officer and Secretary |  |

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## Exhibit 99.1

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**Exhibit 99.1**<br>

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| | |
|:---|:---|
| ![](image00001.jpg) | **Deloitte & Touche LLP**<br> 3 Second Street<br> Suite 301<br> Harborside Plaza 10<br> Jersey City, NJ 07302<br> USA<br>Tel: +1 212 937 8202<br> www.deloitte.com |

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Purchasing Power, LLC

2727 Paces Ferry Road, SE

Building 2, Suite 1200

Atlanta, Georgia 30339

#### Independent Accountants' Report

#### on Applying Agreed-Upon Procedures

We have performed the procedures described below, related to certain information with respect to a portfolio of contract receivables in conjunction with the proposed offering of Purchasing Power Funding 2026-A, LLC Fixed Rate Notes, Series 2026-A. Purchasing Power, LLC (the "Company") is responsible for the information provided to us, including the information set forth in the Statistical Contract Receivable File (as defined herein).

The Company has agreed to the procedures and acknowledged that the procedures performed are appropriate to meet the intended purpose of evaluating the accuracy of certain information set forth in the Statistical Contract Receivable File. Additionally, Barclays Capital Inc. (together with the Company, the "Specified Parties") has agreed to the procedures and acknowledged that the procedures performed are appropriate for 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 the report and may not meet the needs of all users of the report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes. Consequently, we make no representations regarding the appropriateness of the procedures described below either for the purpose for which this report has been requested or for any other purpose.

#### Agreed-Upon Procedures

On January 20, 2026, representatives the Company provided us with a computer-generated contract receivables data file and related record layout containing data, as represented to us by the Company, as of the close of business December 31, 2025, with respect to 704,953 contract receivables (the "Statistical Contract Receivable File"). At the Company's instruction, we randomly selected 250 contract receivables with a "soldto" value of "2024A" or "2023A" from the Statistical Contract Receivable File (the "Sample Contracts") and performed certain comparisons and recomputations for each of the Sample Contracts relating to the contract receivables characteristics (the "Characteristics") set forth on the Statistical Contract Receivable File and indicated below.

#### Characteristics
1. Order ID (for informational purposes only) 7. Geographic location

2. Payment amount 8. Employer name

3. Payment frequency 9. Employee salary

4. Number of payments 10. Employer rating

5. Purchase amount 11. Cash balance

6. Original term 12. Outstanding principal balance

We compared Characteristics 2. through 8. to the corresponding information set forth on or derived from the "Retail Installment Sales Contract."

**Member of**<br> Deloitte Touche Tohmatsu Limited<br>

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We compared Characteristics 9. through 12. to an electronic data file, prepared, created and delivered by representatives of the Company on January 26, 2026, from the servicer system, as of the close of business December 31, 2025 (the "Servicing System File").

In addition to the procedures described above, for each of the Sample Contracts that indicated a "salary eligibility requirement" (as set forth on the Retail Installment Sales Contract), we observed that the employee salary (as determined above) is greater than or equal to the "salary eligibility requirement amount" (as set forth on the Retail Installment Sales Contract).

For purposes of our procedures and at your instruction:

• with respect to our comparison of Characteristic 2., for the Sample Contracts indicated in Appendix A, we observed a difference with respect to the payment amount set forth on the Statistical Contract Receivable File when compared to the payment amount set forth on the Retail Installment Sales Contract. For these Sample Contracts, we were instructed to perform an additional procedure and compare the payment amount set forth on the Statistical Contract Receivable File to the corresponding information set forth on screen shots from the Company's servicing system (the "Servicing System Screen Shots"). Further, differences of $0.01 or less are deemed to be "in agreement";

• with respect to our comparison of Characteristic 3., for the Sample Contract indicated in Appendix B, we observed a difference with respect to the payment frequency set forth on the Statistical Contract Receivable File when compared to the payment frequency set forth on the Retail Installment Sales Contract. For this Sample Contract, we were instructed to perform an additional procedure and compare the payment frequency set forth on the Statistical Contract Receivable File to the corresponding information set forth on the Servicing System Screen Shots;

• with respect to our comparison of Characteristic 4., for the Sample Contracts indicated in Appendix C, we observed a difference with respect to the number of payments set forth on the Statistical Contract Receivable File when compared to the number of payments set forth on the Retail Installment Sales Contract. For these Sample Contract, we were instructed to perform an additional procedure and compare the number of payments set forth on the Statistical Contract Receivable File to the corresponding information set forth on the Servicing System Screen Shots;

• with respect to our comparison of Characteristic 5., for the Sample Contracts indicated in Appendix D, we observed a difference with respect to the purchase amount set forth on the Statistical Contract Receivable File when compared to the purchase amount set forth on the Retail Installment Sales Contract. For these Sample Contracts, we were instructed to perform an additional procedure and compare the purchase amount set forth on the Statistical Contract Receivable File to the corresponding information set forth on the Servicing System Screen Shots;

• with respect to our comparison of Characteristic 8., an employer name of (i) "Veterans Affairs Employees And Retirees" (as set forth on the Statistical Contract Receivable File) is deemed to be "in agreement" with a an employer name of FEDERAL GOVERNMENT/POSTAL SERVICE (as set forth on the Retail Sales Installment Contract); (ii) "Smurfit Westrock" (as set forth on the Statistical Contract Receivable File) is deemed to be "in agreement" with a an employer name of "WESTROCK COMPANY" (as set forth on the Retail Sales Installment Contract); (iii) "PRICE CHOPPER SUPERMARKETS" (as set forth on the Statistical Contract Receivable File) is deemed to be "in agreement" with a an employer name of "NORTHEAST GROCERY" (as set forth on the Retail Sales Installment Contract); and (iv) "Morsco Inc" (as set forth on the Statistical Contract Receivable File) is deemed to be "in agreement" with a an employer name of "REECE (MORSCO)" (as set forth on the Retail Sales Installment Contract);

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• with respect to our comparison of Characteristic 9., differences of $5.00 or less are deemed to be "in agreement;" and

• with respect to Characteristics 11. and 12., differences of $0.05 or less are deemed to be "in agreement."

The contract receivables documents described above, including any information obtained from the indicated systems, and any other related documents used in support of the Characteristics were provided to us by representatives of the Company and are collectively referred to hereinafter as the "Contract Documents." We were not requested to perform, and we did not perform, any procedures with respect to the preparation or verification of any of the information set forth on the Contract Documents and we make no representations concerning the accuracy or completeness of any of the information contained therein. In certain instances, our procedures were performed using data imaged facsimiles or photocopies of the Contract Documents. In addition, we make no representations as to whether the Contract Documents are comprehensive or valid instruments or reflect the current prevailing terms with respect to the corresponding Sample Contracts.

#### Agreed-Upon Procedures' Findings

The results of the foregoing procedures indicated that the Characteristics set forth on the Statistical Contract Receivable File were found to be in agreement with the above-mentioned Contract Documents.

\*\*\*\*\*\*

We make no representations as to the (i) actual characteristics or existence of the underlying documents or data comprising the contract receivables underlying the Statistical Contract Receivable File or the conformity of their characteristics with those assumed for purposes of the procedures described herein, (ii) existence or ownership of the contract receivables or (iii) reasonableness of any of the aforementioned assumptions, information or methodologies.

It should be understood that we make no representations as to questions of legal interpretation or as to the sufficiency for your purposes of the procedures enumerated in the preceding paragraphs. Also, such procedures would not necessarily reveal any material misstatement of the information referred to above. We have no responsibility to update this report for events and circumstances that occur subsequent to the date of this report.

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 ("AICPA"). An agreed-upon procedures engagement involves the practitioner performing specific procedures that the engaging party has agreed to and acknowledged to be appropriate for the purpose of the engagement and reporting on findings based on the procedures performed. We were not engaged to conduct, and did not conduct, an (i) audit conducted in accordance with generally accepted auditing standards or (ii) examination or a review engagement conducted in accordance with attestation standards established by the AICPA, the objective of which would be the expression of an opinion or conclusion, respectively, on the Statistical Contract Receivable File. Accordingly, we do not express such an opinion or conclusion, or any other form of assurance, including reasonable assurance. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.

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We are required to be independent of the Company and to meet our other ethical responsibilities, as applicable for agreed-upon procedures engagements set forth in the Preface: Applicable to All Members and Part 1 – Members in Public Practice of the Code of Professional Conduct established by the AICPA. Independence requirements for agreed-upon procedure engagements are less restrictive than independence requirements for audit and other attestation services. None of the engagement, procedures or report was intended to address, nor did they address, the (i) conformity of the origination of the assets to stated underwriting or credit extension guidelines, standards, criteria or other requirements, (ii) value of collateral securing such assets or (iii) compliance of the originator of the assets with federal, state, and local laws and regulations.

None of the engagement, procedures or report were intended to satisfy, nor did they satisfy, any criteria for due diligence published by a nationally recognized statistical rating organization.

This report is intended solely for the information and use of the Specified Parties identified above and is not intended to be and should not be used by anyone other than these Specified Parties.

Yours truly,

/s/ Deloitte & Touche LLP

February 9, 2026

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#### Appendix A to Independent Accountants' Report on Applying Agreed-Upon Procedures issued by Deloitte & Touche LLP dated February 9, 2026.

In applying our agreed-upon procedures as outlined above, we performed additional procedures with respect to Characteristic 2. for the following Sample Contracts:

61490008 <br> <u> 47824713 </u>

The information above reflects the procedures performed and is subject to the conditions set forth in the agreed-upon procedures report to which this appendix is attached.

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#### Appendix B to Independent Accountants' Report on Applying Agreed-Upon Procedures issued by Deloitte & Touche LLP dated February 9, 2026.

In applying our agreed-upon procedures as outlined above, we performed additional procedures with respect to Characteristic 3. for the following Sample Contract:

47824713<br>

The information above reflects the procedures performed and is subject to the conditions set forth in the agreed-upon procedures report to which this appendix is attached.

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#### Appendix C to Independent Accountants' Report on Applying Agreed-Upon Procedures issued by Deloitte & Touche LLP dated February 9, 2026.

In applying our agreed-upon procedures as outlined above, we performed additional procedures with respect to Characteristic 4. for the following Sample Contracts:

61490008 <br> <u> 47824713 </u>

The information above reflects the procedures performed and is subject to the conditions set forth in the agreed-upon procedures report to which this appendix is attached.

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#### Appendix D to Independent Accountants' Report on Applying Agreed-Upon Procedures issued by Deloitte & Touche LLP dated February 9, 2026.

In applying our agreed-upon procedures as outlined above, we performed additional procedures with respect to Characteristic 5. for the following Sample Contracts:

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| |
|:---|
| 46978344 |
| 47115269 |
| 59440451 |
| 62469296 |

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The information above reflects the procedures performed and is subject to the conditions set forth in the agreed-upon procedures report to which this appendix is attached.

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