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-1) for the reporting period       to      

(Exact name of securitizer as specified in its charter)

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)

Brex Commercial Charge Card Master Trust

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

Central Index Key Number of depositor: 001848838

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

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

Laura Lonardi – Senior Manager of Capital Markets (833) 228-2044

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

to contact in connection with this filing.

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 the Report of Independent Accountants on Applying Agreed-Upon Procedures, dated February 29, 2024, with respect to certain agreed-upon procedures performed by Ernst & Young 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.

Dated: March 4, 2024

BREX ABS LLC
	(Depositor)
By:	/s/ Benjamin Gammell
Name:	Benjamin Gammell
Title:	Treasurer
	(Senior officer in charge of securitization)

EXHIBIT INDEX

Exhibit 99.1 Report of Independent Accountants on Applying Agreed-Upon Procedures, dated February 29, 2024.