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) ☐
UPG HI 2026-1 Issuer Trust
(Exact name of issuing entity as specified in its charter)
Rithm Capital Corp.
Central Index Key Number of sponsor: 0001556593
Central Index Key Number of issuing entity (if applicable): Not applicable
Central Index Key Number of underwriter (if applicable): Not applicable
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Name and telephone number, including area code, of the person to
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contact in connection with this filing.
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PART II: FINDINGS AND CONCLUSIONS OF THIRD-PARTY DUE DILIGENCE REPORTS
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Findings and Conclusions of a Third-Party Due Diligence Report Obtained by the Issuer
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Attached as Exhibit 99.1 hereto is an independent accountant’s report on applying agreed-upon procedures, dated April 16, 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 2026-1 Asset-Backed Notes.
EXHIBIT INDEX
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Agreed-upon procedures report, dated April 16, 2026, of Deloitte & Touche LLP.
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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.
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By:
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/s/ Nicola Santoro, Jr.
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Name:
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Nicola Santoro, Jr.
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Title:
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Chief Financial Officer
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Date:
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April 17, 2026
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