Aqua Finance Inc.

02/27/2026 | Press release | Distributed by Public on 02/27/2026 15:41

Asset-Backed Securitizer Report (Form ABS-15G)

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-l) for the reporting period _____________ to _____________

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)

Aqua Finance Issuer Trust 2026-A
(Exact name of issuing entity as specified in its charter)


Aqua Finance, Inc.
Central Index Key Number of depositor: 0001181226


Central Index Key Number of issuing entity (if applicable): Not applicable

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

Johan Gericke, Telephone: (715) 679-1417
Name and telephone number, including area code, 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 an independent accountants' report on applying agreed-upon procedures, dated February 27, 2026, of Deloitte & Touche LLP, obtained by the issuer, which report sets forth the procedures and findings with respect to certain agreed-upon procedures performed by Deloitte & Touche LLP pertaining to the issuer's Series 2026-A Asset Backed Notes.

Attached as Exhibit 99.2 hereto is an independent accountants' report on applying agreed-upon procedures, dated November 13, 2025, of Deloitte & Touche LLP, obtained by the issuer, which report sets forth the procedures and findings with respect to certain agreed-upon procedures performed by Deloitte & Touche LLP pertaining to the issuer's Series 2025-C Asset Backed Notes.

EXHIBIT INDEX

Exhibit 99.1
Agreed-upon procedures report, dated February 27, 2026, of Deloitte & Touche LLP


Exhibit 99.2 Agreed-upon procedures report, dated November 13, 2025, of Deloitte & Touche LLP

SIGNATURE

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.

Aqua Finance, Inc.
By:
/s/Johan Gericke

Name: Johan Gericke

Title: Chief Financial Officer
Date: February 27, 2026


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