UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549




FORM ABS-15G
ASSET-BACKED SECURITIZER
REPORT PURSUANT TO SECTION 15G OF
THE SECURITIES EXCHANGEACT OF 1934



Check the appropriate box to indicate the filing obligation to which this form is intended to satisfy:
X Rule 15Ga-1 under the Exchange Act (17 CFR 240.15Ga-1) for the reporting period



January 1, 2015 to December 31, 2015


Date of Report (Date of earliest event reported) December 31, 2015
Commission File Number of securitizer: 025-01603
Central Index Key Number of securitizer: 0001600860


Dennis Lowenfels, 212-339-5125
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) [X]

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]





SEC 2860 (3-11)

P o t e n t i a l p e r s o n s w h o a r e t o r e s p o n d t o t h e c o l l e c t i o n o f i n f o r m a t i o n c o n t a i n e d i n t h i s f o r m a r e n o t r e q u i r e d t o r e s p o n d u n l e s s t h e f o r m d i s p l a y s a c u r r e n t l y v a l i d O M B c o n t r o l n u m b e r .


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.


  Salus Capital Partners, LLC


Date January 13, 2016


/s/ Dennis Lowenfels
Dennis Lowenfels, Chief Compliance Officer