Federal Home Loan Mortgage Corporation (Freddie Mac) has filed an ABS-15G report with the SEC, detailing findings from a third-party due diligence provider. This filing, dated November 4, 2026, is significant as it reflects the company’s ongoing commitment to transparency in its financial dealings, particularly concerning commercial mortgage-backed securities.

The report includes an Independent Accountants’ Agreed-Upon Procedures Report from KPMG LLP, which outlines the procedures performed on the data file related to the FRETE 2026-ML39 Trust. This trust involves multifamily mortgage loans secured by various properties. The filing is a part of the company's compliance with the Dodd-Frank Act, ensuring that it meets regulatory standards.

Background

Federal Home Loan Mortgage Corporation, commonly known as Freddie Mac, operates under the Standard Industrial Classification (SIC) code 6111, which pertains to Federal & Federally-Sponsored Credit Agencies. The company is listed on the OTC exchange and has various tickers, including FMCC and FREJO. Freddie Mac plays a crucial role in the U.S. housing finance system by providing liquidity, stability, and affordability to the mortgage market.

What the Filing Says

The filing includes findings and conclusions from a third-party due diligence report. It states, “See Independent Accountants’ Agreed-Upon Procedures Report, dated November 4, 2026, of KPMG LLP, attached as Exhibit 99.1 to this report.” This indicates that the procedures performed were aimed at evaluating the accuracy of specified attributes in the data file related to the securitization process.

Impact

This filing may affect investors and stakeholders in the commercial mortgage-backed securities market. By providing detailed due diligence findings, Freddie Mac aims to enhance investor confidence in its operations and the integrity of the securities it issues. The report may also influence other federally-sponsored credit agencies as they navigate similar regulatory environments.

What's Next

The filing does not say what happens next.