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(c)(1) under the Exchange Act (17 CFR 240.15Ga-1(c)(1)) for the reporting period      to     

☐ Rule 15Ga-1(c)(2)(i) under the Exchange Act (17 CFR 240.15Ga-1(c)(2)(i)) for the quarterly reporting period      to     

☐ Rule 15Ga-1(c)(2)(ii) under the Exchange Act (17 CFR 240.15Ga-1(c)(2)(ii)) for the annual reporting period      to     

☒ Rule 15Ga-2 under the Exchange Act (17 CFR 240.15Ga-2)

Central Index Key Number of depositor:

Aqua Finance, Inc.¹

(Exact name of Issuer as specified in its charter)

Central Index Key Number of issuing entity (if applicable): 0001181226

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

Johan Gericke, (715) 679-1417

Name and telephone number, including area code, of the person

to contact in connection with this filing

1 Aqua Finance, Inc. is filing this Form ABS-15G on its own behalf and on behalf of its affiliate Aqua Finance Trust 2024-A.

INFORMATION TO BE INCLUDED IN THE REPORT

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 September 19, 2024, 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 2024-A Asset Backed Notes.

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.

Aqua Finance, Inc.
By:	/s/ Johan Gericke
	Name: Johan Gericke
	Title: Chief Financial Officer

Date: September 19, 2024

EXHIBIT INDEX

Exhibit 99.1:  Agreed-upon procedures report, dated September 19, 2024 of Deloitte & Touche LLP