01/14/2026 | Press release | Distributed by Public on 01/14/2026 16:19
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
j.p. morgan acceptance corporation ii
Check the appropriate box to indicate the filing obligation 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)(l) [ ]
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) |
Central Index Key Number of depositor: 0001142786
J.P. Morgan Mortgage Trust 2026-CES1
(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): ________________
Amie Davis, (212) 623-7441
Name and telephone number, including area code, of the person to contact in connection with this filing
PART I: REPRESENTATION AND WARRANTY INFORMATION
| Item 1.01 | Initial Filing of Rule l5Ga-1 Representations and Warranties Disclosure |
Not Applicable
| Item 1.02 | Periodic Filing of Rule l5Ga-1 Representations and Warranties Disclosure |
Not Applicable
| Item 1.03 | Notice of Termination of Duty to File Reports under Rule l5Ga-1 |
Not Applicable
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
The disclosures required by Rule 15Ga-2 (17 CFR 240.15Ga-2) are attached as Exhibits to this Form ABS-15G. Please see the Exhibit Index for the related information.
EXHIBIT INDEX
| 99.1 | AMC Diligence, LLC ("AMC") Form ABS Due Diligence-15E related to sampled pool ("AMC Sample") |
| 99.2 | AMC Data Compare (AMC Sample) |
| 99.3 | AMC Exception Report (AMC Sample) |
| 99.4 | AMC Rating Agency Grades (AMC Sample) |
| 99.5 | AMC Valuation Summary (AMC Sample) |
| 99.6 | AMC Form ABS Due Diligence-15E related to fully diligenced pool ("100% AMC Diligence") |
| 99.7 | AMC Data Compare (100% AMC Diligence) |
| 99.8 | AMC Exception Report (100% AMC Diligence) |
| 99.9 | AMC Rating Agency Grades (100% AMC Diligence) |
| 99.10 | AMC Valuation Summary (100% AMC Diligence) |
| 99.11 | Consolidated Analytics, Inc. ("Consolidated Analytics") Due Diligence Narrative related to sampled pool ("CA Sample") |
| 99.12 | Consolidated Analytics Data Compare (CA Sample) |
| 99.13 | Consolidated Analytics Exception Report (CA Sample) |
| 99.14 | Consolidated Analytics Rating Agency Grades (CA Sample) |
| 99.15 | Consolidated Analytics Valuation Summary (CA Sample) |
| 99.16 | Consolidated Analytics Due Diligence Narrative related to fully diligenced pool ("100% CA Diligence") |
| 99.17 | Consolidated Analytics Data Compare (100% CA Diligence) |
| 99.18 | Consolidated Analytics Exception Report (100% CA Diligence) |
| 99.19 | Consolidated Analytics Rating Agency Grades (100% CA Diligence) |
| 99.20 | Consolidated Analytics Valuation Summary (100% CA Diligence) |
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.
j.p. morgan acceptance corporation ii
(Depositor)
Date: January 14, 2026
/s/ Michael Brown
Name: Michael Brown
Title: Chief Executive Officer (Senior Officer in charge of securitization)