Form ABS-15G Sierra Timeshare 2026-3 For: Sep 17

 

 

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)

 

	Sierra Timeshare 2026-3 Receivables Funding LLC
	(Exact name of issuing entity as specified in its charter)

 

Central Index Key Number of depositor:    0001646474

 

Central Index Key Number of issuing entity (if applicable): 0002155535

 

Central Index Key Number of underwriter (if applicable): Not applicable

 

Joseph M. Hollingshead, President, (407) 626-5975
Name and telephone number, including area code,
of the person to contact in connection with this filing

 

 

 

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 September 17, 2026, obtained by the depositor 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.

 

	Sierra Deposit Company, LLC (Depositor)
	By:	/s/ Joseph M. Hollingshead
		Name:	Joseph M. Hollingshead
		Title:	President

 

Date: September 25, 2026

 

 

ATTACHMENTS / EXHIBITS

EXHIBIT 99.1

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