UNITED STATESSECURITIES 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-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)  [_]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: Not applicable
	XXIII Capital Financing 1 PLC (Exact name of issuing entity as specified in its charter)
	Central Index Key Number of issuing entity (if applicable):	0001661049

	Central Index Key Number of underwriter (if applicable):	Not applicable
Aline Sternberg; 001 44 20 7398 6343
Name and telephone number, including area code, of the person to
contact in connection with this filing

INFORMATION TO BE INCLUDED IN THE REPORT

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 1 hereto is an agreed-upon procedures report, dated December 11, 2015, of Grant Thornton LLP, obtained by XXIII Capital Limited, which report sets forth the findings and conclusions, as applicable, of Grant Thornton LLP with respect to certain agreed-upon procedures performed by Grant Thornton LLP.

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.

	XXIII CapitAl Financing 1 PLC (Issuing entity)
Date: December 14, 2015	By:	/s/ John Paul Nowacki
		Name: John Paul Nowacki
		Title:  Director

Exhibit 1Agreed-upon procedures report, dated December 11, 2015, of Grant Thornton LLP.