Form ABS-15G Navient Refinance Fundin For: Jun 08

June 8, 2026 11:04 AM EDT
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) [ ]
 
_X_
Rule 15Ga-2 under the Exchange Act (17 CFR 240.15Ga-2)

Central Index Key Number of depositor: 0002057701
Central Index Key Number of sponsor: ____________

                                 Navient Refinance Loan Trust 2026-B                                 
(Exact name of issuing entity as specified in its charter)

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

                                      Roger Yankoupe, (703) 984-5736                                      
Name and telephone number, including area code, of the person to
contact in connection with this filing.

INFORMATION TO BE INCLUDED IN THE REPORT

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 June 4, 2026 of KPMG LLP, obtained by the securitizer, which report sets forth the findings and conclusions, as applicable, of KPMG LLP with respect to certain agreed-upon procedures 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.
 
Dated: June 8, 2026
 
 
NAVIENT REFINANCE FUNDING, LLC
 
(Securitizer)
     
     
 
By:   
/s/ Roger Yankoupe                                             
   
Name: Roger Yankoupe
   
Title: Vice President

 

 

EXHIBIT INDEX
Exhibit Number

99.1     KPMG Agreed-Upon Procedures Report




ATTACHMENTS / EXHIBITS

exhibit99-1.htm



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