Federal Home Loan Mortgage : Filing Type ABS-15G

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): [_]

1. Rule 15Ga-2 under the Exchange Act (17 CFR 240.15Ga-2). Central Index Key Number of depositor: 0001026214

Federal Home Loan Mortgage Corporation (as issuer of the Structured Pass-Through Certificates, Series K-097) and FREMF 2019-K97 Mortgage Trust

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

Central Index Key Number of issuing entity (if applicable): 0001026214

Central Index Key Number of underwriter (if applicable): ___________

Robert Koontz [phone]

(Name and telephone number, including area code, of the person to contact in connection with this filing)

INFORMATION TO BE INCLUDED IN THE REPORT

PART I: REPRESENTATION AND WARRANTY INFORMATION

N/A

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

See Independent Accountants' Report on Applying Agreed-Upon Procedures dated September 3, 2019, of Deloitte & Touche LLP, attached as Exhibit 99.1 to this report.

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.

Date: September 3, 2019	Federal Home Loan Mortgage Corporation,
	as Depositor with respect to the Structured Pass-Through Certificates, Series K-
	097, and as Securitizer with respect to the FREMF 2019-K97 Mortgage Trust
	By: /s/ Robert Koontz
		Name: Robert Koontz
		Title: Senior Vice President - Multifamily Capital Markets

EXHIBIT INDEX

Exhibit 99.1

Independent Accountants' Report on Applying Agreed-Upon Procedures dated September 3, 2019, of Deloitte & Touche LLP.

Exhibit 99.1

Deloitte & Touche LLP

Suite 400

Harborside Plaza 10

Jersey City, NJ 07311

USA

Tel: [phone]

Fax: [phone]

www.deloitte.com

Federal Home Loan Mortgage Corporation

1551 Park Run Drive

McLean, Virginia 22102

Independent Accountants' Report

on Applying Agreed-Upon Procedures

We have performed the procedures described below, which were agreed to by Federal Home Loan Mortgage Corporation ("Freddie Mac" or the "Company") and Wells Fargo Securities, LLC and Citigroup Global Markets Inc. (collectively, the "Other Specified Parties" and, together with Freddie Mac, the "Specified Parties"), relating to the proposed offering of certain classes of FREMF 2019-K97 Mortgage Trust Multifamily Mortgage Pass-Through Certificates, Series 2019-K97 and Freddie Mac Structured Pass- Through Certificates, Series K-097.

The information provided to us, including the information set forth in the Data File (as defined below), is the responsibility of the Company. The sufficiency of these procedures is solely the responsibility of the Specified Parties of this report. Consequently, we make no representations regarding the sufficiency of the procedures described below either for the purpose for which this report has been requested or for any other purpose.

Capitalized terms used but not defined herein are used with the meanings as described in "The Bond Market Association's Standard Formulas for the Analysis of Mortgage-Backed Securities and Other Related Securities."

Procedures and Findings

On August 30, 2019, representatives of Freddie Mac provided us with a computer generated mortgage loan data file and related record layout (the "Data File") containing 57 mortgage loans that are secured by 57 mortgaged properties (the "Mortgage Assets").

From July 30, 2019 through August 30, 2019, representatives of Freddie Mac provided us with certain Source Documents (as defined in the attached Appendix A) related to the Mortgage Assets. We were not requested to perform, and we did not perform, any procedures with respect to the preparation or verification of any of the information set forth on the Source Documents and we make no representations concerning the accuracy or completeness of any of the information contained therein. In certain instances, our procedures were performed using data imaged facsimiles or photocopies of the Source Documents. In addition, we make no representations as to whether the Source Documents are comprehensive or valid instruments or reflect the current prevailing terms with respect to the corresponding Mortgage Assets.

Member of

Deloitte Touche Tohmatsu Limited