# EDGAR Filing Document

**Accession Number:** 0001767571
**File Stem:** 0001104659-23-004318
**Filing Date:** 2023-1
**Character Count:** 24375
**Document Hash:** a38d2e65b5faa892a05a3310769255f7
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-004318.hdr.sgml**: 20230117

**ACCESSION NUMBER**: 0001104659-23-004318

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

**PUBLIC DOCUMENT COUNT**: 3

**CONFORMED PERIOD OF REPORT**: 20230117

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

**FILED AS OF DATE**: 20230117

**DATE AS OF CHANGE**: 20230117

**ABS RULE**: RULE-15GA2

**REGISTERED ENTITY**: N

**ABS ASSET CLASS**: Other

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** GOLDMAN SACHS LENDING PARTNERS LLC
- **CENTRAL INDEX KEY:** 0001767571
- **IRS NUMBER:** 452404211
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 025-04384
- **FILM NUMBER:** 23532257

**BUSINESS ADDRESS:**
- **STREET 1:** 200 WEST STREET
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10282
- **BUSINESS PHONE:** 2129021000

**MAIL ADDRESS:**
- **STREET 1:** 200 WEST STREET
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10282
**DEPOSITOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** GOLDMAN SACHS LENDING PARTNERS LLC
- **CENTRAL INDEX KEY:** 0001767571
- **IRS NUMBER:** 452404211
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 200 WEST STREET
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10282
- **BUSINESS PHONE:** 2129021000

**MAIL ADDRESS:**
- **STREET 1:** 200 WEST STREET
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10282
**SECURITIZER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** GOLDMAN SACHS LENDING PARTNERS LLC
- **CENTRAL INDEX KEY:** 0001767571
- **IRS NUMBER:** 452404211
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 025-04384

**BUSINESS ADDRESS:**
- **STREET 1:** 200 WEST STREET
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10282
- **BUSINESS PHONE:** 2129021000

**MAIL ADDRESS:**
- **STREET 1:** 200 WEST STREET
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10282

**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**

<u>Goldman Sachs Lending Partners LLC<sup>1</sup></u>

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) [ ]

<u>X</u> Rule 15Ga-2 under the Exchange Act (17 CFR 240.15Ga-2)

Central Index Key Number of depositor: **__**<u>0001767571 **_________________**</u>

<u>Goldman Sachs Lending Partners LLC</u> 

(Exact name of issuing entity as specified in its charter)

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

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

<u>Charles Johnston, (212) 357-7851</u> 

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

contact in connection with this filing

<sup>1</sup> Goldman Sachs Lending Partners LLC, as securitizer, is filing this Form ABS-15G in respect of issuances of asset-backed securities by the following issuer (under Rule 144A of the Securities Act of 1933, as amended from time to time): GoodLeap Sustainable Home Solutions Trust 2023-1, as issuer

INFORMATION TO BE INCLUDED IN THE REPORT

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**

The disclosures under Rule 15Ga-2 (17 CFR 240.15Ga-2) are attached as Exhibit to this Form ABS-15G.Exhibit. Please see the Exhibit Index for the related information.

 

**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>GOLDMAN SACHS LENDING PARTNERS LLC</u> (Securitizer, Depositor or Underwriter)

Date: January 17, 2023

<u>/s/ Charles Johnston</u> (Signature)\*

Name: Charles Johnston

Title: Vice President

\*Print name and title of the signing officer under his signature.

**EXHIBIT INDEX**

<u>Exhibit Number</u> <br>[Exhibit 99.1](tm233713d1_ex99-1.htm) [Independent Accountants' Report on Applying Agreed-Upon Procedures from Deloitte & Touche LLP](tm233713d1_ex99-1.htm)

## Exhibit 99.1

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| | |
|:---|:---|
| ![](image_001.jpg) | **Deloitte & Touche LLP**<br> Suite 400<br> Harborside Plaza 10<br> Jersey City, NJ 07311<br> USA<br>Tel: +1 212 937 8200<br> Fax: +1 212 937 8298<br> www.deloitte.com |

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Goldman Sachs Lending Partners LLC

200 West Street

New York, New York 10282

**Independent Accountants' Report**

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

We have performed the procedures described below, related to certain information with respect to a portfolio of sustainable home improvement loans in conjunction with the proposed offering of GoodLeap Sustainable Home Solutions Trust 2023-1, Sustainable Home Improvement Loan Backed Notes, Series 2023-1. Goldman Sachs Lending Partners LLC (the "Company") is responsible for the information provided to us, including the information set forth in the Statistical Data 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 Data File. Additionally, Goldman Sachs & Co. LLC (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 December 8, 2022, representatives of GoodLeap, LLC ("GoodLeap"), on behalf of the Company, provided us with a listing with respect to 10,260 sustainable home improvement loans (the "Initial Sustainable Home Improvement Loan Listing"). At the Company's instruction, we randomly selected 200 sustainable home improvement loans from the Initial Sustainable Home Improvement Loan Listing (the "Initial Selected Assets").

On January 9, 2023, representatives of GoodLeap, on behalf of the Company, provided us with a listing with respect to 10,386 sustainable home improvement loans (the "Subsequent Sustainable Home Improvement Loan Listing") that included 159 of the 200 Initial Sample Assets. At the Company's instruction, we randomly selected 41 sustainable home improvement loans from the Subsequent Sustainable Home Improvement Loan Listing that were not Initial Selected Assets (the "Subsequent Selected Assets").

Additionally, on January 10, 2023, representatives of GoodLeap, on behalf of the Company, provided us with a computer-generated sustainable home improvement loan data file and related record layout containing data, as represented to us by GoodLeap, on behalf of the Company, as of the close of business on December 31, 2022, with respect 10,386 sustainable home improvement loans, including 159 of the 200 Initial Selected Assets and each of the 41 Subsequent Selected Assets (the "Statistical Data File"). The remaining 159 Initial Selected Assets and the 41 Subsequent Selected Assets are collectively and hereinafter referred to as the "Sample Assets."

At the Company's instruction, we performed certain comparisons and recomputations for each of the Sample Assets relating to the sustainable home improvement loan characteristics (the "Characteristics") set forth on the Statistical Data File and indicated below.

**Characteristics**

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| | |
|:---|:---|
| &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;1. Contract ID (for informational purposes only)<br> &nbsp;&nbsp;&nbsp;&nbsp;2. State of contract<br> &nbsp;&nbsp;&nbsp;&nbsp;3. City<br> &nbsp;&nbsp;&nbsp;&nbsp;4. Zip code<br> &nbsp;&nbsp;&nbsp;&nbsp;5. Payment frequency<br> &nbsp;&nbsp;&nbsp;&nbsp;6. Rate<br> &nbsp;&nbsp;&nbsp;&nbsp;7. Original term (months) (origination)<br> &nbsp;&nbsp;&nbsp;&nbsp;8. Original loan amount<br> &nbsp;&nbsp;&nbsp;&nbsp;9. First payment due date<br> &nbsp;&nbsp;&nbsp;&nbsp;10. Last payment due date<br> &nbsp;&nbsp;&nbsp;&nbsp;11. Issuer originated asset (Y/N)<br> &nbsp;&nbsp;&nbsp;&nbsp;12. Re-amortized monthly payment<br> &nbsp;&nbsp;&nbsp;&nbsp;13. Target balance date<br> &nbsp;&nbsp;&nbsp;&nbsp;14. System size (kW)\*<br> &nbsp;&nbsp;&nbsp;&nbsp;15. Contracted generation guaranteed (%)<br> &nbsp;&nbsp;&nbsp;&nbsp;16. Current monthly payment | &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;17. ACH Payment (Y/N)<br> &nbsp;&nbsp;&nbsp;&nbsp;18. In-service date (PTO Date)<br> &nbsp;&nbsp;&nbsp;&nbsp;19. FICO score<br> &nbsp;&nbsp;&nbsp;&nbsp;20. Installer name<br> &nbsp;&nbsp;&nbsp;&nbsp;21. Solar panel manufacturer<br> &nbsp;&nbsp;&nbsp;&nbsp;22. Inverter manufacturer<br> &nbsp;&nbsp;&nbsp;&nbsp;23. Battery manufacturer<br> &nbsp;&nbsp;&nbsp;&nbsp;24. Purchased /portfolio asset (Y/N)<br> &nbsp;&nbsp;&nbsp;&nbsp;25. Current loan balance<br> &nbsp;&nbsp;&nbsp;&nbsp;26. Remaining term of contract (months)<br> &nbsp;&nbsp;&nbsp;&nbsp;27. Number of days past due<br> &nbsp;&nbsp;&nbsp;&nbsp;28. UCC filing status<br> &nbsp;&nbsp;&nbsp;&nbsp;29. ITC amount<br> &nbsp;&nbsp;&nbsp;&nbsp;30. # of months since PTO<br> &nbsp;&nbsp;&nbsp;&nbsp;31. Remaining term to target balance date (months) |

---

\*For Sample Assets with an "origination date" (as set forth on the Statistical Data File) on or after January 1, 2019.

We compared Characteristics 2. through 8. to the corresponding information set forth on or derived from the "Loan Agreement."

We compared Characteristics 9. through 13. to the corresponding information set forth on or derived from the "Welcome Letter."

We compared Characteristics 14. and 15. to the corresponding information set forth on or derived from the "Purchase Agreement."

We compared Characteristics 16. through 28. to the corresponding information set forth on or derived from electronic data files from GoodLeap's loan systems, delivered by GoodLeap, on behalf of the Company, as of December 31, 2022 (collectively, the "System File").

With respect to our comparison of Characteristic 29., we recomputed the ITC amount by multiplying (i) the original loan amount by (ii) "ITC percentage" as set forth on the System File. We compared such recomputed information to the corresponding information set forth on the Statistical Data File.

With respect to our comparison of Characteristic 30., we recomputed the # of months since PTO as the number of months between (i) the in-service date (PTO Date) (as set forth on the System File) and (ii) December 31, 2022. We compared such recomputed information to the corresponding information set forth on the Statistical Data File.

With respect to our comparison of Characteristic 31., we recomputed the remaining term to target balance date (months) as the number of months between (i) December 31, 2022 and (ii) the target balance date (as set forth on the Welcome Letter). We compared such recomputed information to the corresponding information set forth on the Statistical Data File.

For purposes of our procedures and at your instruction:

&nbsp;&nbsp;&nbsp;&nbsp;· with respect to our comparison of Characteristic 2., for the Sample Asset indicated
in Appendix A, we observed a difference with respect to the state set forth on the Statistical Data File when compared to the state set
forth on the Loan Agreement. For this Sample Asset, we were instructed to perform an additional procedure and compare the state set forth
on the Statistical Data File to the state set forth on screen shots from GoodLeap's servicing system (the "Servicing System
Screen Shots");

&nbsp;&nbsp;&nbsp;&nbsp;· with respect to our comparison of Characteristic 3., for the Sample Assets indicated
in Appendix B, we observed a difference with respect to the city set forth on the Statistical Data File when compared to the city set
forth on the Loan Agreement. For these Sample Assets, we were instructed to perform an additional procedure and compare the city set forth
on the Statistical Data File to the city set forth on the Servicing System Screen Shots;

&nbsp;&nbsp;&nbsp;&nbsp;· with respect to our comparison of Characteristic 4., for the Sample Assets indicated
in Appendix C, we observed a difference with respect to the zip code set forth on the Statistical Data File when compared to the zip code
set forth on the Loan Agreement. For these Sample Assets, we were instructed to perform an additional procedure and compare the zip code
set forth on the Statistical Data File to the zip code set forth on the Servicing System Screen Shots;

&nbsp;&nbsp;&nbsp;&nbsp;· with respect to our comparison of Characteristic 10., for the Sample Asset indicated
in Appendix D, we observed a difference with respect to the last payment due date set forth on the Statistical Data File when compared
to the last payment due date set forth on the Welcome Letter. For these Sample Assets, we were instructed to perform an additional procedure
and compare the last payment due date set forth on the Statistical Data File to the last payment due date set forth on Servicing System
Screen Shots;

&nbsp;&nbsp;&nbsp;&nbsp;· with respect to our comparison of Characteristic 13., differences of one day or
less are deemed to be "in agreement;"

&nbsp;&nbsp;&nbsp;&nbsp;· with respect to our comparison of Characteristic 14., differences of 0.01 or less
are deemed to be "in agreement." Further, for the Sample Assets indicated in Appendix E we noted a difference with respect
to the system size as set forth on the Statistical Data File when compared to the system size as set forth on the Purchase Agreement.
For these Sample Assets we were instructed to perform an additional procedure and compare the system size as set forth on the Statistical
Data File to the system size as set forth on screen shots from the Company's underwriting system (the "Underwriting System
Screen Shots.") and

&nbsp;&nbsp;&nbsp;&nbsp;· with respect to our comparison of Characteristics 30. and 31., differences of one
month or less are deemed to be "in agreement."

The sustainable home improvement loan 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 "Asset 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 Asset 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 Asset Documents. In addition, we make no representations as to whether the Asset Documents are comprehensive or valid instruments or reflect the current prevailing terms with respect to the corresponding Sample Assets.

**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 Asset Documents, except as described in Appendix F. Supplemental information is contained on Appendix G.

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

We make no representations as to the (i) actual characteristics or existence of the underlying documents or data comprising the sustainable home improvement loans 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 sustainable home improvement loans 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 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 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

January 17, 2023

**Appendix A to Independent Accountants' Report on Applying Agreed-Upon Procedures issued by Deloitte & Touche LLP dated January 17, 2023.** 

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

&nbsp;&nbsp;2111052358

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.

**Appendix B to Independent Accountants' Report on Applying Agreed-Upon Procedures issued by Deloitte & Touche LLP dated January 17, 2023.** 

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

2111052358 <br> <u>2204098778</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.

**Appendix C to Independent Accountants' Report on Applying Agreed-Upon Procedures issued by Deloitte & Touche LLP dated January 17, 2023.** 

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

2111052358 <br> <u>2204098778</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.

**Appendix D to Independent Accountants' Report on Applying Agreed-Upon Procedures issued by Deloitte & Touche LLP dated January 17, 2023.** 

In applying our agreed-upon procedures as outlined above, we performed an additional procedure with respect to Characteristic 10. for the following Sample Asset:

&nbsp;&nbsp;2114075684

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.

**Appendix E to Independent Accountants' Report on Applying Agreed-Upon Procedures issued by Deloitte & Touche LLP dated January 17, 2023.** 

In applying our agreed-upon procedures as outlined above, we performed an additional procedure with respect to Characteristic 14. for the following Sample Assets:

2202091948 <br> <u>2202096749</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.

**Appendix F to Independent Accountants' Report on Applying Agreed-Upon Procedures issued by Deloitte & Touche LLP dated January 17, 2023.**

In applying our agreed-upon procedures as outlined above, we observed the following:

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| | |
|:---|:---|
| &nbsp;&nbsp;**Exception <br> Description <br> Number** | &nbsp;&nbsp; <br>**Exception Description** |
| &nbsp;&nbsp;1 | &nbsp;&nbsp;One difference in system size (kW). |
| &nbsp;&nbsp;2 | &nbsp;&nbsp;One difference in contracted generation guaranteed %. |

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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.

**Appendix F to Independent Accountants' Report on Applying Agreed-Upon Procedures issued by Deloitte & Touche LLP dated January 17, 2023.**

<u>Supplemental Information Related to the Findings Set Forth on Appendix E</u>

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| | | | | |
|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; **Exception <br> Description <br> Number** | &nbsp;&nbsp;**Sample <br> Asset <br> number** | &nbsp;&nbsp;**Characteristic** | &nbsp;&nbsp;**Characteristic set <br> forth on the Statistical <br> Data File** | &nbsp;&nbsp;**Characteristic set <br> forth on or derived <br> from the Purchase <br> Agreement** |
| &nbsp;&nbsp;1 | &nbsp;&nbsp;2201096001 | &nbsp;&nbsp;System size (kW) | &nbsp;&nbsp;6.33 | &nbsp;&nbsp;6.38 |
| &nbsp;&nbsp;2 | &nbsp;&nbsp;2215093502 | &nbsp;&nbsp;Contracted generation guaranteed % | &nbsp;&nbsp;0% | &nbsp;&nbsp;90% |

---