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) [ ]

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

Central Index Key Number of depositor: 0001647595

Central Index Key Number of sponsor: N/A

                       SMB Private Education Loan Trust 2023-B                       

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

Central Index Key Number of issuing entity (if applicable): 0001976781

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

                       Paul R. Van Hook, (571) 526-2395                       
Name and telephone number, including area code, of the person to

contact in connection with this filing.

INFORMATION TO BE INCLUDED IN THE REPORT

Item 2.01. Findings and Conclusions of a Third Party Due Diligence Report Obtained By the Issuer

Attached as Exhibit 99.1 hereto is an agreed-upon procedures report, dated May 4, 2023, of KPMG, LLP, obtained by the securitizer, which report sets forth the findings and conclusions, as applicable, of KPMG, LLP with respect to certain agreed-upon procedures performed by KPMG, 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: May 5, 2023

SMB EDUCATION FUNDING, LLC
(Securitizer)
By:	/s/ Robert J. Lychak
	Name:	Robert J. Lychak
	Title:	Vice President

EXHIBIT INDEX

Exhibit Number

99.1     KPMG Agreed-Upon Procedures Report