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                                  

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: 0001013454                                                              

LIFE 2021-BMR Mortgage Trust                                                                                                
(Exact name of issuing entity as specified in its charter)

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

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

Helaine M. Kaplan, (212) 250-5270

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 March 10, 2021, of Ernst & Young LLP, obtained by the depositor, which report sets forth the findings and conclusions, as applicable, of Ernst & Young LLP 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.

	DEUTSCHE MORTGAGE & ASSET RECEIVING CORPORATION (Depositor)
Date:  March 10, 2021
	By:	/s/ Natalie Grainger
		Name: Natalie Grainger
		Title:   Director
		(senior officer in charge of securitization of the depositor)
	By:	/s/ Matt Smith
		Name: Matt Smith
		Title:   Director
		(senior officer in charge of securitization of the depositor)

LIFE 2021-BMR: FORM ABS-15G

Exhibit 1        Agreed-upon procedures report, dated March 10, 2021, of Ernst & Young LLP.