# EDGAR Filing Document

**Accession Number:** 0001831952
**File Stem:** 0000899140-26-000634
**Filing Date:** 2026-6
**Character Count:** 13367
**Document Hash:** 17b367324ea0648f6e2a8eb91201ce58
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000899140-26-000634.hdr.sgml**: 20260608

**ACCESSION NUMBER**: 0000899140-26-000634

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

**PUBLIC DOCUMENT COUNT**: 3

**CONFORMED PERIOD OF REPORT**: 20260430

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

**FILED AS OF DATE**: 20260608

**DATE AS OF CHANGE**: 20260608

**ABS RULE**: RULE-15GA2

**REGISTERED ENTITY**: Y

**ABS ASSET CLASS**: Other

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Access Financial Holdings, LLC
- **CENTRAL INDEX KEY:** 0001831952

**ORGANIZATION NAME:**
- **EIN:** 824215061
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 025-05299
- **FILM NUMBER:** 261072353

**BUSINESS ADDRESS:**
- **STREET 1:** 5 CONCOURSE PARKWAY
- **CITY:** ATLANTA
- **STATE:** GA
- **ZIP:** 30328
- **BUSINESS PHONE:** 770 828 2000

**MAIL ADDRESS:**
- **STREET 1:** 5 CONCOURSE PARKWAY
- **CITY:** ATLANTA
- **STATE:** GA
- **ZIP:** 30328
**DEPOSITOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Access Financial Holdings, LLC
- **CENTRAL INDEX KEY:** 0001831952

**ORGANIZATION NAME:**
- **EIN:** 824215061
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 025-05299

**BUSINESS ADDRESS:**
- **STREET 1:** 5 CONCOURSE PARKWAY
- **CITY:** ATLANTA
- **STATE:** GA
- **ZIP:** 30328
- **BUSINESS PHONE:** 770 828 2000

**MAIL ADDRESS:**
- **STREET 1:** 5 CONCOURSE PARKWAY
- **CITY:** ATLANTA
- **STATE:** GA
- **ZIP:** 30328
**SECURITIZER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Access Financial Holdings, LLC
- **CENTRAL INDEX KEY:** 0001831952

**ORGANIZATION NAME:**
- **EIN:** 824215061
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 025-05299

**BUSINESS ADDRESS:**
- **STREET 1:** 5 CONCOURSE PARKWAY
- **CITY:** ATLANTA
- **STATE:** GA
- **ZIP:** 30328
- **BUSINESS PHONE:** 770 828 2000

**MAIL ADDRESS:**
- **STREET 1:** 5 CONCOURSE PARKWAY
- **CITY:** ATLANTA
- **STATE:** GA
- **ZIP:** 30328
**ISSUING ENTITY**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Access Financial Holdings, LLC
- **CENTRAL INDEX KEY:** 0001831952

**ORGANIZATION NAME:**
- **EIN:** 824215061
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 5 CONCOURSE PARKWAY
- **CITY:** ATLANTA
- **STATE:** GA
- **ZIP:** 30328
- **BUSINESS PHONE:** 770 828 2000

**MAIL ADDRESS:**
- **STREET 1:** 5 CONCOURSE PARKWAY
- **CITY:** ATLANTA
- **STATE:** GA
- **ZIP:** 30328

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM ABS-15G**

**ASSET-BACKED SECURITIZER<br>REPORT PURSUANT TO SECTION 15G OF<br>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 annual reporting period

Date of Report (Date of earliest event reported)

Commission File Number of securitizer:

Central Index Key Number of securitizer:

**Access Financial Holdings, LLC**<br> (Exact name of securitizer as specified in its charter)

**Mitch Saunders, Vice President, (770) 828-2000**<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) ☐<br>Indicate by check mark whether the securitizer has no activity to report for the quarterly period pursuant to Rule 15Ga-1(c)(2)(i) ☐<br>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)

<u>Perimeter Master Note Business Trust</u><br>(Exact name of issuing entity as specified in its charter)

Central Index Key Number of depositor: 0001864952

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

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

**Mitch Saunders, (770) 828-2000**<br>Name and telephone number, including area code,<br>of the person to contact in connection with this filing

------

**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 a Report of Independent Accountants on Applying Agreed-Upon Procedures, dated June 3, 2026, of Deloitte & Touche LLP, which sets forth the findings of Deloitte & Touche LLP with respect to certain agreed-upon procedures performed by Deloitte & Touche 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.

ACCESS FINANCIAL HOLDINGS, LLC<br>(Securitizer)<br>

By:

<u>/s/ Mitch Saunders</u> 

Name: Mitch Saunders<br> Title: Vice President

<br> Dated: June 8, 2026

------

<u>Exhibit Number</u>

Exhibit 99.1

<u>Description</u>

Report of Independent Accountants on Applying Agreed-Upon Procedures, dated June 3, 2026, of Deloitte & Touche LLP.

## Exhibit 99.1

![](image1.gif)

**Deloitte & Touche LLP**

3 Second Street

Suite 301 <br> Harborside Plaza 10

Jersey City, NJ 07302<br> USA

Tel: +1 212 937 8202

www.deloitte.com

Atlanticus Holdings Corporation <br>5 Concourse Parkway, Suite 300<br>Atlanta, Georgia 30328

**Independent Accountants' Report**

**<u>on Applying Agreed-Upon Procedures</u>**

We have performed the procedures described below, related certain information with respect to a portfolio of general-purpose revolving credit card accounts in connection with the proposed offering of Perimeter Master Note Business Trust Series 2026-One Asset Backed Notes. Atlanticus Holdings Corporation (the "Corporation") is responsible for the information provided to us, including the information set forth in the Statistical Data File (as defined herein).

The Corporation 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 Data File. Additionally, SMBC Nikko Securities America, Inc. (together with the Corporation, 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 May 26, 2026, at the instruction of the Corporation, we accessed the "Company Website" (https://secure.caplinked.com/workspaces/fortiva-credit-card-securitization) and obtained computer-generated data file and related record layout containing data, as represented to us by the Corporation, as of April 30, 2026, with respect to 2,630,272 general-purpose revolving credit card accounts (the "Statistical Data File"). At the Corporation's instruction, we randomly selected 150 general-purpose revolving credit card accounts (the "Sample Accounts") from the Statistical Data File and performed certain comparisons for each of the Sample Accounts relating to the characteristics (the "Characteristics") set forth on the Statistical Data File and indicated below.

 **Characteristics**

---

| | |
|:---|:---|
| &nbsp;&nbsp; Account identifier (for informational purposes only) State Open date Annual percentage rate (APR) | &nbsp;&nbsp; Credit limit amount (at origination) FICO score (at origination) Account age |

---

We compared Characteristics 2. through 6. to the corresponding information set forth on or derived from an electronic loan file, prepared, created and delivered by the Corporation on May 27, 2026, from the servicer system as of the close of business April 30, 2026 (the "Servicer System File").

With respect to Characteristic 7., we recomputed the account age as the difference (in months) between the (i) open date (as set forth on the Servicer System File) and (ii) April 30, 2026. We compared the results of such recomputations to the corresponding information set forth on the Statistical Data File.

The Servicer System File used in support of the Characteristics was provided to us by representatives of the Corporation and is referred to hereinafter as the "Source 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 Source Documents and we make no representations concerning the accuracy or completeness of any of the information contained therein. In addition, we make no representations as to whether the Source Documents are comprehensive or valid instruments or reflect the current prevailing terms with respect to the corresponding Sample Accounts.

**Agreed-Upon Procedures' Findings**

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

\*\*\*\*\*

We make no representations as to the (i) actual characteristics or existence of the underlying documents or data comprising the general-purpose revolving credit card accounts underlying the Statistical Data File or the conformity of their characteristics with those assumed for purposes of the procedures described herein, (ii) existence or ownership of the general-purpose revolving credit card accounts 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 or circumstances that occur subsequent to the date of this report.

We were engaged by the Corporation 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 Data 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.

We are required to be independent of the Corporation 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

June 3, 2026