UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM ABS-15GASSET-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:

o	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)  o

Indicate by check mark whether the securitizer has no activity to report for the quarterly period pursuant to Rule 15Ga-1(c)(2)(i)  o

Indicate by check mark whether the securitizer has no activity to report for the annual period pursuant to Rule 15Ga-1(c)(2)(ii)  o

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

Diamond Resorts Owner Trust 2015-1

(Exact name of issuing entity as specified in its charter)

Central Index Key Number of seller: 0001647928

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

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

David F. Palmer (702) 684-8000
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 Seller.

Attached as Exhibit 99.1 hereto is an agreed-upon procedures report, dated July 14, 2015, obtained by the seller, with respect to certain agreed-upon procedures performed by the Independent Accountants.

2

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.

Diamond Resorts Seller 2015-1, LLC (Seller)
By:	/s/ David F. Palmer
	Name: David F Palmer
	Title:   President

Date: July 14, 2015

3

EXHIBIT INDEX

Exhibit No.	Description
Exhibit 99.1	Independent Accountant’s Report on Applying Agreed-Upon Procedures, dated July 14, 2015

4