**UNITED STATESSECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM 10-K**

(Mark One)

**x****  ANNUAL REPORT PURSUANT TO SECTION13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**

**For the fiscal year ended December 31, 2022or**

**o**** ****TRANSITIONREPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**

**For the transition period from _____ to _____Commission file number of the issuing entity: 333-257991-03**

**Central Index Key Number of the issuing entity:0001907569**

**BANK 2022-BNK40**

**(exact name of the issuing entity as specified in itscharter)**

** **

**Central Index Key Number of the depositor: 0000850779**

**Wells Fargo Commercial MortgageSecurities, Inc.**

**(exact name of the depositor as specified in itscharter)**

** **

**Central Index Key Number of the sponsor: 0000740906**

**Wells Fargo Bank, NationalAssociation**

**(exact name of the sponsor as specified in its charter)**

** **

**Central Index Key Number of the sponsor: 0001541557**

**Morgan Stanley Mortgage CapitalHoldings LLC**

**(exact name of the sponsor as specified in its charter)**

** **

**Central Index Key Number of the sponsor: 0001102113**

**Bank of America, NationalAssociation**

**(exact name of the sponsor as specified in its charter)**

** **

**Central Index Key Number of the sponsor: 0001577313**

**National Cooperative Bank, N.A.**

**(exact name of the sponsor as specified in its charter)**

** **

| **New York****(State or other jurisdiction of  incorporation or organization of**

**the issuing entity)** | **38-4209738**

**38-4209739**

**38-7290281**

**(I.R.S. Employer**

**Identification Numbers)** |
|------------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------|

**c/o Computershare Trust Company, National Association**

**as Certificate Administrator**

**9062 Old Annapolis Road**

**Columbia, MD**

**(Address of principalexecutive offices of the issuing entity)**

**21045**

**(Zip Code)**

**Registrant’s telephone number,including area code:**

**(704) 374-6161**

Securities registered pursuant to Section 12(b) of the Act:

| Title of each class | Trading Symbol(s) | Name of each exchange on which registered |
|---------------------|-------------------|-------------------------------------------|
| None                |              |                                      |

 

 

Securities registered pursuant to Section 12(g) of theAct:  None.

Indicate by check mark if the registrant is a well-knownseasoned issuer, as defined in Rule 405 of the Securities Act.  o Yes ⌧No

Indicate by check mark if the registrant is not required tofile reports pursuant to Section 13 or Section 15(d) of the Act.  o Yes ⌧No

Indicate by check mark whether the registrant (1) has filedall reports required to be filed by Section 13 or 15(d) of the SecuritiesExchange Act of 1934 during the preceding 12 months (or for such shorter periodthat the registrant was required to file such reports), and (2) has beensubject to such filing requirements for the past 90 days.  ⌧ Yes oNo

Indicate by check mark whether the registrant has submittedelectronically every Interactive Data File required to be submitted pursuant toRule 405 of Regulation S-T (Section 232.405 of this chapter) during thepreceding 12 months (or for such shorter period that the registrant wasrequired to submit such files).

Not applicable.

Indicate by check mark whether the registrant is a largeaccelerated filer, an accelerated filer, a non-accelerated filer, a smallerreporting company, or an emerging growth company. See the definitions of “largeaccelerated filer,” “accelerated filer,” “smaller reporting company,” and“emerging growth company” in Rule 12b-2 of the Exchange Act.

Large acceleratedfiler        o                                                                                                       Acceleratedfiler                                     o

Non-acceleratedfiler          ⌧  (Do not check if asmaller reporting company)                          Smaller reporting company                    o

                                                                                                                                                       Emerging growthcompany                    o

If an emerging growth company, indicate by check mark if theregistrant has elected not to use the extended transition period for complyingwith any new or revised financial accounting standards provided pursuant toSection 13(a) of the Exchange Act.  o

Indicate by check mark whether the registrant has filed areport on and attestation to its management’s assessment of the effectivenessof its internal control over financial reporting under Section 404(b) of theSarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firmthat prepared or issued its audit report. o

If securities are registered pursuant to Section 12(b) of theAct, indicate by check mark whether the financial statements of the registrantincluded in the filing reflect the correction of an error to previously issuedfinancial statements. o

Indicate by check mark whether any of those error correctionsare restatements that required a recovery analysis of incentive-basedcompensation received by any of the registrant’s executive officers during therelevant recovery period pursuant to §240.10D-1(b). o

Indicate by check mark whether the registrant is a shellcompany (as defined in Rule 12b-2 of the Act).  o Yes ⌧ No

State the aggregate market value of the voting and non-votingcommon equity held by non-affiliates computed by reference to the price atwhich the common equity was last sold, or the average bid and asked price ofsuch common equity, as of the last business day of the registrant’s mostrecently completed second fiscal quarter.

Not applicable.

Indicate by check mark whether the registrant has filed alldocuments and reports required to be filed by Section 12, 13 or 15(d) of theSecurities Exchange Act of 1934 subsequent to the distribution of securitiesunder a plan confirmed by a court.  oYes oNo

Not applicable.

Indicate the number of shares outstanding of each of theregistrant’s classes of common stock, as of the latest practicable date.

Not applicable.

**DOCUMENTS INCORPORATED BY REFERENCE**

** **

List hereunder the following documents if incorporated byreference and the Part of the Form 10-K (e.g., Part I, Part II, etc.) intowhich the document is incorporated: (1) Any annual report to security holders;(2) Any proxy or information statement; and (3) Any prospectus filed pursuantto Rule 424(b) or (c) under the Securities Act of 1933. The listed documentsshould be clearly described for identification purposes (e.g., annual report tosecurity holders for fiscal year ended December 24, 1980).

Not applicable.

 

** **

**EXPLANATORY NOTES**

The Life Science Office Portfolio MortgageLoan, the UCI Research Park Phases 12 & 13 Mortgage Loan, the Silver SandsPremium Outlets Mortgage Loan, the Midtown Square Mortgage Loan and the GSFoods Portfolio Mortgage Loan, which constituted approximately 9.4%, 8.5%,5.5%, 4.3% and 3.4%, respectively, of the asset pool of the issuing entity asof its cut-off date, are each an asset of the issuing entity and are each partof a loan combination that includes (a) with respect to the Life Science OfficePortfolio Mortgage Loan and two other *pari passu* loans, which are notassets of the issuing entity, (b) with respect to the UCI Research Park Phases12 & 13 Mortgage Loan and one other *pari passu* loan, which is not anasset of the issuing entity, (c) with respect to the Silver Sands PremiumOutlets Mortgage Loan and two other *pari passu* loans, which are notassets of the issuing entity, (d) with respect to the Midtown Square MortgageLoan and one other *pari passu* loan, which is not an asset of the issuingentity and (e) with respect to the GS Foods Portfolio Mortgage Loan and oneother *pari passu* loan, which is not an asset of the issuing entity. Theseloan combinations, including the Life Science Office Portfolio Mortgage Loan,the UCI Research Park Phases 12 & 13 Mortgage Loan, the Silver SandsPremium Outlets Mortgage Loan, the Midtown Square Mortgage Loan and the GSFoods Portfolio Mortgage Loan, are being serviced and administered pursuant tothe Pooling and Servicing Agreement, which is incorporated by reference asExhibit 4.1 to this Annual Report on Form 10-K. 

The Exhibit Index describesexhibits provided by certain parties (in their capacities indicated on theExhibit Index) with respect to the 601 Lexington Avenue Mortgage Loan, whichconstituted approximately 9.4% of the asset pool of the issuing entity as ofits cut-off date.  The 601 Lexington Avenue Mortgage Loan is an asset of theissuing entity and is part of a loan combination that includes the 601Lexington Avenue Mortgage Loan, twenty-one other *pari passu* loans andfour subordinate companion loans, which are not assets of the issuing entity. A*pari passu* portion of the loan combination was securitized in the BXPTrust 2021-601L transaction (the “BXP Trust 2021-601L Transaction”).This loan combination, including the 601 Lexington Avenue Mortgage Loan, isbeing serviced and administered pursuant to the trust and servicing agreement forthe BXP Trust 2021-601L Transaction, which is incorporated by reference asExhibit 4.2 to this Annual Report on Form 10-K.

The Exhibit Index describesexhibits provided by certain parties (in their capacities indicated on theExhibit Index) with respect to the Journal Squared Tower 2 Mortgage Loan, whichconstituted approximately 9.4% of the asset pool of the issuing entity as ofits cut-off date.  The Journal Squared Tower 2 Mortgage Loan is an assetof the issuing entity and is part of a loan combination that includes theJournal Squared Tower 2 Mortgage Loan, two other *pari passu* loans andone subordinate companion loan, which are not assets of the issuing entity. A *paripassu* portion of the loan combination was securitized in the Wells FargoCommercial Mortgage Trust 2022-JS2 transaction (the “WFCM 2022-JS2Transaction”). This loan combination, including the Journal Squared Tower 2Mortgage Loan, is being serviced and administered pursuant to the trust andservicing agreement for the WFCM 2022-JS2 Transaction, which is incorporated byreference as Exhibit 4.3 to this Annual Report on Form 10-K.

The Exhibit Index describesexhibits provided by certain parties (in their capacities indicated on theExhibit Index) with respect to the 333 River Street Mortgage Loan, whichconstituted approximately 4.3% of the asset pool of the issuing entity as ofits cut-off date.  The 333 River Street Mortgage Loan is an asset of theissuing entity and is part of a loan combination that includes the 333 RiverStreet Mortgage Loan and one other *pari passu* loan, which is not anasset of the issuing entity. The other *pari passu* portion of the loancombination was securitized in the BANK 2022-BNK39 transaction, Commission FileNumber 333-261279-01 (the “BANK 2022-BNK39 Transaction”). This loancombination, including the 333 River Street Mortgage Loan, is being servicedand administered pursuant to the pooling and servicing agreement for the BANK2022-BNK39 Transaction, which is incorporated by reference as Exhibit 4.4 tothis Annual Report on Form 10-K.

The master servicer of a poolingand servicing agreement or trust and servicing agreement also functions as theprimary servicer of the related mortgage loans serviced and administeredpursuant to such agreement unless a separate primary servicer is identifiedherein.  If this report does not identify a separate primary servicer, theservicer compliance statement provided by the master servicer under any suchagreement also encompasses its responsibilities as primary servicer of therelated mortgage loan or mortgage loans.

Computershare Trust Company,National Association is the custodian of the mortgage loans serviced under thePooling and Servicing Agreement, the Journal Squared Tower 2 Mortgage Loan, the601 Lexington Avenue Mortgage Loan and the 333 River Street MortgageLoan.  As a result, Computershare Trust Company, National Association is aservicing function participant in the capacities described above, because it isservicing mortgage loans that constituted 5% or more of the assets of theissuing entity as of its cut-off date. The assessments of compliance withapplicable servicing criteria and accountants’ attestation reports delivered byComputershare Trust Company, National Association in the capacities describedabove are listed in the Exhibit Index.

Wells Fargo Bank, NationalAssociation is the general master servicer of the mortgage loans serviced underthe Pooling and Servicing Agreement and the primary servicer of the Journal SquaredTower 2 Mortgage Loan, the 601 Lexington Avenue Mortgage Loan and the 333 RiverStreet Mortgage Loan. As a result, Wells Fargo Bank, National Association is a“servicer” as defined in Item 1108(a)(2)(iii) of Regulation AB, in thecapacities described above, because it is servicing mortgage loans thatconstituted 10% or more of the assets of the issuing entity as of its cut-offdate. The assessments of compliance with applicable servicing criteria,accountants’ attestation reports and servicer compliance statements deliveredby Wells Fargo Bank, National Association in the capacities described above arelisted in the Exhibit Index.

Situs Holdings, LLC is the specialservicer of the Journal Squared Tower 2 Mortgage Loan and the 601 LexingtonAvenue Mortgage Loan. As a result, Situs Holdings, LLC is a “servicer” asdefined in Item 1108(a)(2)(iii) of Regulation AB, in the capacities describedabove, because it is servicing mortgage loans that constituted 10% or more ofthe assets of the issuing entity as of its cut-off date. The assessments ofcompliance with applicable servicing criteria, accountants’ attestation reportsand servicer compliance statements delivered by Situs Holdings, LLC in thecapacities described above are listed in the Exhibit Index.

Park Bridge Lender Services LLC isthe operating advisor of the Journal Squared Tower 2 Mortgage Loan and the 333River Street Mortgage Loan.  As a result, Park Bridge Lender Services LLCis a servicing function participant in the capacities described above, becauseit is servicing mortgage loans that constituted 5% or more of the assets of theissuing entity as of its cut-off date. The assessments of compliance withapplicable servicing criteria and accountants’ attestation reports delivered byPark Bridge Lender Services LLC in the capacities described above are listed inthe Exhibit Index.

Computershare Trust Company,National Association acts as trustee of the 601 Lexington Avenue Mortgage Loanand the Journal Squared Tower 2 Mortgage Loan.  Pursuant to the trust andservicing agreement for the BXP Trust 2021-601L Transaction and the trust andservicing agreement for the WFCM 2022-JS2 Transaction, the trustee is requiredto provide an assessment of compliance with applicable servicing criteriasolely with respect to Item 1122(d)(2)(iii) of Regulation AB (regardingadvances of funds or guarantees regarding collections, cash flows ordistributions, and any interest or other fees charged for such advances, aremade, reviewed and approved as specified in the transaction agreements).However, during the reporting period, the trustee did not perform any servicingfunction with respect to the servicing criteria specified in Item1122(d)(2)(iii) of Regulation AB.  The master servicer or the specialservicer, to the extent required, performed the servicing function identifiedwith respect to Item 1122(d)(2)(iii) of Regulation AB, and each such partyincluded Item 1122(d)(2)(iii) of Regulation AB in the assessment of compliancewith applicable servicing criteria and accountant’s attestation report for thesubject transaction.  As a result, this Annual Report on Form 10-K doesnot include an assessment of compliance with applicable servicing criteria ofthe trustee. One or more other servicers of the 601 Lexington Avenue MortgageLoan and the Journal Squared Tower 2 Mortgage Loan have delivered one or moreassessments of compliance with respect to Item 1122(d)(2)(iii) of RegulationAB.

Wilmington Trust, NationalAssociation acts as trustee of the mortgage loans serviced under the Poolingand Servicing Agreement and the 333 River Street Mortgage Loan.  Pursuantto the Pooling and Servicing Agreement and the pooling and servicing agreementfor the BANK 2022-BNK39 Transaction, the trustee is required to provide an assessmentof compliance with applicable servicing criteria solely with respect to Item1122(d)(2)(iii) of Regulation AB (regarding advances of funds or guaranteesregarding collections, cash flows or distributions, and any interest or otherfees charged for such advances, are made, reviewed and approved as specified inthe transaction agreements). However, during the reporting period, the trusteedid not perform any servicing function with respect to the servicing criteriaspecified in Item 1122(d)(2)(iii) of Regulation AB.  The master serviceror the special servicer, to the extent required, performed the servicingfunction identified with respect to Item 1122(d)(2)(iii) of Regulation AB, andeach such party included Item 1122(d)(2)(iii) of Regulation AB in the assessmentof compliance with applicable servicing criteria and accountant’s attestationreport for the subject transaction.  As a result, this Annual Report onForm 10-K does not include an assessment of compliance with applicableservicing criteria of the trustee. One or more other servicers of the mortgageloans serviced under the Pooling and Servicing Agreement and the 333 RiverStreet Mortgage Loan have delivered one or more assessments of compliance withrespect to Item 1122(d)(2)(iii) of Regulation AB.

This Annual Report on Form 10-Kincludes assessments of compliance with applicable servicing criteria andaccountants’ attestation reports from CoreLogic Solutions, LLC.  Thisentity was engaged by the general master servicer of the mortgage loans servicedunder the Pooling and Servicing Agreement and the primary servicer of the 601Lexington Avenue Mortgage Loan, the Journal Squared Tower 2 Mortgage Loan andthe 333 River Street Mortgage Loan to remit tax payments received from theescrow accounts of borrowers to local taxing authorities, to report tax amountsdue, to verify tax parcel information, and to verify non-escrow tax payments.These servicing functions are included within the servicing criteria set forthin Items 1122(d)(4)(xi) and 1122(d)(4)(xii) of Regulation AB.  Therefore,under the principles-based definition of “servicer” set forth in Item 1101(j)of Regulation AB that looks to the functions that an entity performs, thisvendor is a “servicer” for the purposes of Item 1122 of Regulation AB.  *See*Compliance and Disclosure Interpretations, Section 301.01 (Item 1101(j)).

Theassessments of compliance with applicable servicing criteria, accountants’attestation reports and servicer compliance statements of the certificateadministrator of the 601 Lexington Avenue Mortgage Loan, the Journal SquaredTower 2 Mortgage Loan and the 333 River Street Mortgage Loan are omitted fromthis Annual Report on Form 10-K as the certificate administrator pursuant tothe related pooling and servicing agreement or trust and servicing agreementdoes not perform any activities that address servicing criteria with respect tothe issuing entity and because they are each not a “servicer” that meets thecriteria in Item 1108(a)(2)(i) through (iii) of Regulation AB.

With respect to the *pari passu*loan combination that includes the 333 River Street Mortgage Loan, (i) thereport on assessment of compliance with servicing criteria and attestationreport on assessment of compliance with servicing criteria of LNR Partners, LLCas special servicer of the 333 River Street Mortgage Loan, listed on theExhibit Index are omitted from this Annual Report on Form 10-K as they are notrequired to be included on this Annual Report on Form 10-K per Instruction 3 toItem 1122 of Regulation AB because it is a party performing activities thataddress servicing criteria relating to 5% or less of the assets of the issuingentity; and (ii) the servicer compliance statement of LNR Partners, LLC asspecial servicer of the 333 River Street Mortgage Loan, listed on the ExhibitIndex is omitted from this Annual Report on Form 10-K as it is not required byItem 1123 of Regulation AB to be included on this Annual Report on Form 10-Kbecause it is an unaffiliated party that is not a “servicer” that meets the criteriain Item 1108(a)(2)(i) through (iii) of Regulation AB.

**PART I**

**Item 1.  Business.**

Omitted.

**Item 1A.  Risk Factors.**

Omitted.

**Item 1B.  Unresolved Staff Comments.**

None.

**Item 2.  Properties.**

Omitted.

**Item 3.  Legal Proceedings.**

Omitted.

**Item 4.  Mine Safety Disclosures.**

Not applicable.

**PART II**

**Item 5.  Market for Registrant’s Common Equity,Related Stockholder Matters and Issuer Purchases of Equity Securities.**

Omitted.

**Item 6.**

[Reserved].

**Item 7.  Management’s Discussion and Analysis ofFinancial Condition and Results of Operations.**

Omitted.

**Item 7A.  Quantitative and Qualitative DisclosuresAbout Market Risk.**

Omitted.

**Item 8.  Financial Statements and Supplementary Data.**

Omitted.

**Item 9.  Changes in and Disagreements With Accountantson Accounting and Financial Disclosure.**

Omitted.

**Item 9A.  Controls and Procedures.**

Omitted.

**Item 9B.  Other Information.**

None.

**Item 9C.  Disclosure Regarding Foreign Jurisdictionsthat Prevent Inspections.**

None.

**PART III**

**Item 10.  Directors, Executive Officers and CorporateGovernance.**

Omitted.

**Item 11.  Executive Compensation.**

Omitted.

**Item 12.  Security Ownership of Certain BeneficialOwners and Management and Related Stockholder Matters.**

Omitted.

**Item 13.  Certain Relationships and Related Transactions,and Director Independence.**

Omitted.

**Item 14.  Principal Accountant Fees and Services.**

Omitted.

**ADDITIONAL DISCLOSURE ITEMS FOR REGULATION AB**

**Item 1112(b) of Regulation AB, Significant ObligorFinancial Information.**

No single obligor represents 10% or more of the pool assetsheld by the issuing entity. 

 

**Item 1114(b)(2) of Regulation AB, Significant EnhancementProvider Financial Information.**

No entity or group of affiliated entities provides any external credit enhancementor other support for the certificates within this transaction as describedunder Item 1114(a) of Regulation AB.

**Item 1115(b) of Regulation AB, Certain DerivativesInstruments (Financial Information).**

No entity or group of affiliated entities provides anyderivative instruments or other support for the certificates within thistransaction as described under Item 1115 of Regulation AB.

**Item 1117 of Regulation AB, Legal Proceedings.**

The registrant knows of no material pending legal proceedinginvolving the trust or any party related to the trust, other than routinelitigation incidental to the duties of those respective parties, and thefollowing, with respect to CWCapital Asset Management LLC, as special servicer.

From time to time, CWCapital Asset Management LLC, a Delawarelimited liability company (“CWCAM”), is a party to lawsuits and other legalproceedings as part of its duties as a special servicer (e.g., enforcement ofloan obligations) and/or arising in the ordinary course of business. Other thanas set forth in the following paragraphs, there are currently no legalproceedings pending, and no legal proceedings known to be contemplated bygovernmental authorities, against CWCAM or of which any of its property is thesubject, that are material to the certificateholders. 

On December 17, 2015, U.S. Bank National Association, thetrustee under five pooling and servicing agreements for (i) Wachovia BankCommercial Mortgage Trust 2007-C30, (ii) COBALT CMBS Commercial Trust 2007-C2,(iii) Wachovia Bank Commercial Mortgage Trust 2007-C31, (iv) ML-CFC CommercialMortgage Trust 2007-5 and (v) ML-CFC Commercial Mortgage Trust 2007-6 commenceda proceeding with the Second Judicial District Court of Ramsey County,Minnesota (the “State Court”) for a declaratory judgment as to the properallocation of certain proceeds (“Disputed Proceeds”) received by CWCAM inconnection with the sale of the Peter Cooper Village and Stuyvesant Townproperty in New York, New York securing loans held by those trusts.  CWCAMwas the special servicer of such property.  The petition requests theState Court to instruct the trustee, the trust beneficiaries, and any otherinterested parties as to the amount of the Disputed Proceeds, if any, thatconstitute penalty interest and/or the amount of the Disputed Proceeds, if any,that constitute gain-on-sale proceeds, with respect to each trust.  OnFebruary 24, 2016, CWCAM made a limited appearance with the State Court to filea motion to dismiss this proceeding based on lack of jurisdiction, mootness,standing and forum non conveniens.  On July 19, 2016, the State Courtdenied CWCAM’s motion to dismiss.  On July 22, 2016, the action wasremoved to federal court in Minnesota (“Federal Court”).  On October 21,2016, the Federal Court held a hearing on the motion to transfer the action tothe United States District Court for the Southern District of New York (“SDNYCourt”), a motion to remand to state court and a motion to hear CWCAM’s requestfor reconsideration of the motion to dismiss.  On March 14, 2017, theFederal Court reserved the determination on the motion to hear CWCAM’s requestfor reconsideration of the motion to dismiss, denied the motion to remand thematter to state court and granted the motion to transfer the proceeding to theSDNY Court.  Cross motions for judgment on the pleadings were filed butthe SDNY Court was unable to decide the case based on the pleadings and theSDNY Court ordered discovery.  All fact discovery was completed inDecember, 2018 and expert discovery was completed on March 15, 2019.  Theparties submitted cross motions for summary judgment, and on March 19, 2020,the SDNY Court entered an opinion and order in which it granted summaryjudgment in CWCAM’s favor and held that CWCAM was entitled to the entire amountof penalty interest and that CWCAM’s determination of Yield Maintenance wascorrect.  In the 127-page opinion, the SDNY Court found for CWCAM on everyissue presented by the trustee’s petition, namely, that the funds in disputeconstitute penalty interest and yield maintenance, not gain-on-sale proceeds,and that the amount of penalty interest and yield maintenance was correctlycalculated. An appeal of the SDNY Court’s decision was taken on April 29,2020.  Oral argument on the appeal occurred on June 21, 2021.  OnJuly 14, 2022, the Second Circuit entered a decision affirming in part andreversing in part the SDNY Court’s decision and remanding to the SDNY Court forfurther proceedings.  The Second Circuit affirmed the SDNY’s Court holdingthat Penalty Interest and Yield Maintenance are paid before Gain-On-SaleProceeds.  The Second Circuit reversed and remanded for furtherproceedings that portion of the SDNY Court’s decision related to approximately$67.2 million in interest on advances.   On January 13, 2023, theparties entered into a settlement agreement, in which (among other things) theyagreed to stipulate that the amount of interest on advances that accrued on orbefore June 3, 2014 is $27.5 million, and that CWCAM would pay that amount intoescrow for distribution to certificateholders upon the entry of an order by theCourt approving the settlement.  U.S. Bank National Association, asTrustee for the trusts, provided notice of the settlement to all parties ininterest via a notice program approved by the Court.  A hearing on thesettlement is scheduled for March 16, 2023.

On December 1, 2017, a complaint against CWCAM and others wasfiled in the United States District Court for the Southern District of New Yorkstyled as CWCapital Cobalt Vr Ltd. v. CWCapital Investments LLC, et al., No.17-cv-9463 (the “Original Complaint”). The gravamen of the Original Complaint alleged breaches of a contract and fiduciary duties by CWCAM’saffiliate, CWCapital Investments LLC in its capacity as collateral manager forthe collateralized debt obligation transaction involving CWCapital Cobalt Vr,Ltd. In total, there are 14 counts pled in the Original Complaint. Of those 14,5 claims were asserted against CWCAM for aiding and abetting breach offiduciary duty, conversion and unjust enrichment. On May 23, 2018, the OriginalComplaint was dismissed for lack of subject matter jurisdiction.   OnJune 28, 2018, CWCapital Cobalt Vr Ltd. filed a substantially similar complaintin the Supreme Court of the State of New York, County of New York styled asCWCapital Cobalt Vr Ltd. v. CWCapital Investments LLC, et al., Index No.653277/2018 (the “New Complaint”).  The gravamen of the New Complaint isthe same as the previous complaint filed in the United State District Court forthe Southern District of New York.  In total there are 16 counts pled inthe New Complaint. Of those 16 counts, 5 claims were asserted against CWCAM foraiding and abetting breach of fiduciary duty, conversion and unjust enrichment,1 count seeks a declaratory judgement that the plaintiff has the right toenforce the contracts in question and 1 count seeks an injunction requiring thedefendants to recognize the plaintiff as the directing holder for the trusts inquestion. On January 11, 2019, the plaintiff dismissed with prejudice thedeclaratory judgment and injunction counts.  The New Complaint and relatedsummons was not served on the defendants until July 13, 2018 and July 16,2018.  The plaintiff’s motion for a preliminary injunction was denied by thecourt on July 31, 2018.  On August 3, 2018, the defendants, includingCWCAM, filed a motion to dismiss the New Complaint in its entirety. On August20, 2019, the court entered an order granting defendants’ motion almost in itsentirety, dismissing 11 of the 16 counts and partially dismissing 2 additionalcounts.  Of the remaining counts, 2 are asserted against CWCAM for aidingand abetting breach of fiduciary duty and unjust enrichment.  On September19, 2019, CWCapital Cobalt Vr Ltd. filed a notice of appeal relating to theAugust 20, 2019 dismissal order and on September 26, 2019, filed an amendedcomplaint against CWCI and CWCAM attempting to address deficiencies relating tocertain of the claims dismissed by the August 20, 2019 order.  CWCI andCWCAM filed its Motion to Dismiss the amended complaint on October 28,2019.  The court heard argument on the Motion to Dismiss the amendedcomplaint on January 22, 2020 and on October 23, 2020, the court granted themotion dismissing the amended claims.  On November 30, 2020, CWCapitalCobalt Vr Ltd filed a notice of appeal relating to the October 23, 2020dismissal order.  On April 27, 2021, the First Department affirmed thedismissal as to claims against CWCAM that were part of the August 20, 2019dismissal, but reversed the dismissal of two counts for breach of theCollateral Management Agreement against CWCI.  CWCI sought leave to filean appeal of the decision. The plaintiff also sought leave to appeal thedismissal of the claims against CWCAM.  Both requests for leave weredenied by the First Department.  On May 15, 2020, CWCI and CWCAM filed amotion to renew its motion to dismiss as to 4 of the remaining counts(including the remaining two counts against CWCAM for aiding and abettingbreach of fiduciary duty and unjust enrichment), based on a decision entered byJudge Failla in a trust instruction proceeding  in the US District Courtfor the Southern District of New York awarding summary judgment in favor ofCWCAM.  On September 7, 2021, the court denied the motion to renew. CWCI and CWCAM filed a notice of appeal, which they perfected by the filing oftheir opening brief on July 1, 2022.  On November 15, 2022, the FirstDepartment affirmed the court’s denial of the motion to renew.  On October1, 2021, CWCI and CWCAM moved to reargue the denial of the motion to renew (oralternatively, the motion to dismiss) with respect to certain of Cobalt’sclaims, including the remaining 2 claims against CWCAM, based on the FirstDepartment’s April 27, 2021 decision.  On March 24, 2022, the court deniedthe relief sought in the motion to reargue.  CWCI and CWCAM have appealedthe court’s decision on the motion to reargue and filed their opening brief onJuly 11, 2022.  The appeal was dismissed as being non-appealable on August30, 2022.  CWCAM believes that it has performed its obligations under therelated pooling and servicing agreements in good faith and the remainingallegations in the New Complaint are without merit.

**Item 1119 of Regulation AB, Affiliations and CertainRelationships and Related Transactions.**

The information regarding this Item has been previouslyprovided in the prospectus of the Registrant relating to the issuing entityfiled on March 10, 2022 pursuant to Rule 424(b)(2).

**Item 1122 of Regulation AB, Compliance with ApplicableServicing Criteria.**

The reports on assessments of compliance with the servicingcriteria for asset-backed securities and related attestation reports on suchassessments of compliance with respect to the mortgage loans are attachedhereto under Item 15 to this Annual Report on Form 10-K. Attached as Exhibit AAto the Pooling and Servicing Agreement incorporated by reference as Exhibit 4.1to this Annual Report on Form 10-K is a chart identifying the entitiesparticipating in a servicing function for the transaction responsible for eachapplicable servicing criteria set forth in Item 1122(d).

The reports on assessments of compliance with the servicingcriteria for asset-backed securities and related attestation reports on suchassessments of compliance with respect to the 601 Lexington Avenue MortgageLoan, which is being serviced and administered pursuant to the trust andservicing agreement for the BXP Trust 2021-601L Transaction, are attachedhereto under Item 15 to this Annual Report on Form 10-K. Attached as Exhibit Lto the trust and servicing agreement for the BXP Trust 2021-601L Transactionincorporated by reference as Exhibit 4.2 to this Annual Report on Form 10-K isa chart identifying the entities participating in a servicing function for theBXP Trust 2021-601L Transaction responsible for each applicable servicingcriteria set forth in Item 1122(d).

The reports on assessments of compliance with the servicingcriteria for asset-backed securities and related attestation reports on suchassessments of compliance with respect to the Journal Squared Tower 2 MortgageLoan, which is being serviced and administered pursuant to the trust andservicing agreement for the WFCM 2022-JS2 Transaction, are attached heretounder Item 15 to this Annual Report on Form 10-K. Attached as Exhibit L to thetrust and servicing agreement for the WFCM 2022-JS2 Transaction incorporated byreference as Exhibit 4.3 to this Annual Report on Form 10-K is a chartidentifying the entities participating in a servicing function for the WFCM2022-JS2 Transaction responsible for each applicable servicing criteria setforth in Item 1122(d).

The reports on assessments of compliance with the servicingcriteria for asset-backed securities and related attestation reports on suchassessments of compliance with respect to the 333 River Street Mortgage Loan,which is being serviced and administered pursuant to the pooling and servicingagreement for the BANK 2022-BNK39 Transaction, are attached hereto under Item15 to this Annual Report on Form 10-K. Attached as Exhibit Z to the pooling andservicing agreement for the BANK 2022-BNK39 Transaction incorporated byreference as Exhibit 4.4 to this Annual Report on Form 10-K is a chartidentifying the entities participating in a servicing function for the BANK2022-BNK39 Transaction responsible for each applicable servicing criteria setforth in Item 1122(d).

**Item 1123 of Regulation AB, Servicer Compliance Statement.**

The servicer compliance statements are attached as Exhibitsto this Annual Report on Form 10-K.

Theservicer compliance statement for the twelve months ended December 31, 2022,furnished pursuant to Item 1123 of Regulation AB by Computershare TrustCompany, N.A., as certificate administrator, discloses that the followingmaterial instance of noncompliance occurred:

 

The April 18, 2022distribution (the “April Distribution”), due to holders of certificates of theBANK 2022-BNK40 Commercial Mortgage Pass-Through Certificates, Series2022-BNK40, was made one business day late on April 19, 2022 by ComputershareTrust Company, N.A. The inadvertent delay in the required distribution,consisting of approximately $3.56 million, was caused by an administrativeerror relating to the calculation of the payment date in an internal system dueto Good Friday.  The error resulted in a delay in the release of thepayment information to the payment processing system, which in turn caused thelate distribution.  The impact of this error was limited to the AprilDistribution.  In an effort to prevent further similar errors fromoccurring, Computershare Trust Company, N.A. has updated the payment datecalculation process in its systems.

**PART IV**

**Item 15. Exhibit and Financial Statement Schedules.**

(a) The following is a list of documents filed as part ofthis Annual Report on Form 10-K:

(1) Not applicable

(2) Not applicable

(3) See below

 

4.1          Poolingand Servicing Agreement, dated as of March 1, 2022, among Wells FargoCommercial Mortgage Securities, Inc., as Depositor, Wells Fargo Bank, NationalAssociation, as General Master Servicer, CWCapital Asset Management LLC, asGeneral Special Servicer, National Cooperative Bank, N.A., as NCB MasterServicer and as NCB Special Servicer, Computershare Trust Company, NationalAssociation, as Certificate Administrator, Wilmington Trust, NationalAssociation, as Trustee, and Pentalpha Surveillance LLC, as Operating Advisorand as Asset Representations Reviewer (filed as Exhibit 4.1 to the registrant’sCurrent Report on Form 8-K filed on March 10, 2022 under Commission File No.333-257991-03 and incorporated by reference herein).

4.2          Trustand Servicing Agreement, dated as of December 29, 2021, among Wells FargoCommercial Mortgage Securities, Inc., as Depositor, Wells Fargo Bank, NationalAssociation, as Servicer, Situs Holdings, LLC, as Special Servicer,Computershare Trust Company, National Association, as Certificate Administratorand Trustee (filed as Exhibit 99.5 to the registrant’s Current Report on Form8-K filed on March 10, 2022 under Commission File No. 333-257991-03 andincorporated by reference herein). 

4.3          Trustand Servicing Agreement, dated as of January 27, 2022, among Wells FargoCommercial Mortgage Securities, Inc., as Depositor, Wells Fargo Bank, NationalAssociation, as Servicer, Situs Holdings, LLC, as Special Servicer,Computershare Trust Company, National Association, as CertificateAdministrator, Computershare Trust Company, National Association, as Trustee,and Park Bridge Lender Services LLC, as Operating Advisor (filed as Exhibit99.6 to the registrant’s Current Report on Form 8-K filed on March 10, 2022under Commission File No. 333-257991-03 and incorporated by reference herein).

4.4          Poolingand Servicing Agreement, dated as of February 1, 2022, between Banc of AmericaMerrill Lynch Commercial Mortgage Inc., as Depositor, Wells Fargo Bank,National Association, as General Master Servicer, LNR Partners, LLC, as GeneralSpecial Servicer, Situs Holdings, LLC, as Excluded Special Servicer, NationalCooperative Bank, N.A., as NCB Master Servicer and as NCB Special Servicer,Computershare Trust Company, National Association, as CertificateAdministrator, Wilmington Trust, National Association, as Trustee, and ParkBridge Lender Services LLC, as Operating Advisor and as Asset RepresentationsReviewer (filed as Exhibit 99.7 to the registrant’s Current Report on Form 8-Kfiled on March 10, 2022 under Commission File No. 333-257991-03 andincorporated by reference herein).

4.5          Co-LenderAgreement, dated as of December 29, 2021, by and among Wells Fargo Bank,National Association, as Initial Note Holder of Note A-1-S1, Note A-1-C1, NoteA-1-C2, Note A-1-C3, Note A-1-C4 and Note B-1, DBR Investments Co. Limited, asInitial Note Holder of Note A-2-S1, Note A-2-C1, Note A-2-C2, Note A-2-C3, NoteA-2-C4 and Note B-2, Morgan Stanley Bank, National Association, as Initial NoteHolder of Note A-3-S1, Note A-3-C1, Note A-3-C2, Note A-3-C3, Note A-3-C4 andNote B-3, and Citi Real Estate Funding Inc., as Initial Note Holder of NoteA-4-S1, Note A-4-C1, Note A-4-C2, Note A-4-C3, Note A-4-C4 and Note B-4 (filedas Exhibit 99.8 to the registrant’s Current Report on Form 8-K filed on March10, 2022 under Commission File No. 333-257991-03 and incorporated by referenceherein).

4.6          Co-LenderAgreement, dated as of November 30, 2021, by and among Wells Fargo Bank,National Association, as Initial Note Holder of Note A-1 and Note B, WellsFargo Bank, National Association, as Initial Note Holder of Note A-2, WellsFargo Bank, National Association, as Initial Note Holder of Note A-3, and WellsFargo Bank, National Association, as Initial Note Holder of Note A-4 (filed asExhibit 99.9 to the registrant’s Current Report on Form 8-K filed on March 10,2022 under Commission File No. 333-257991-03 and incorporated by referenceherein).

4.7          AgreementBetween Note Holders, dated as of February 10, 2022, by and between Wells FargoBank, National Association, as Initial Note A-1-1 Holder, Wells Fargo Bank,National Association, as Initial Note A-1-2 Holder, Wells Fargo Bank, NationalAssociation, as Initial Note A-2 Holder, and Bank of America, NationalAssociation, as Initial Note A-3 Holder (filed as Exhibit 99.10 to the registrant’sCurrent Report on Form 8-K filed on March 10, 2022 under Commission File No.333-257991-03 and incorporated by reference herein).

4.8          AgreementBetween Note Holders, dated as of February 4, 2022, by and between Bank ofAmerica, N.A., as Initial Note A-1 Holder, Bank of America, N.A., as InitialNote A-2 Holder, and Bank of America, N.A., as Initial Note A-3 Holder (filedas Exhibit 99.11 to the registrant’s Current Report on Form 8-K filed on March10, 2022 under Commission File No. 333-257991-03 and incorporated by referenceherein).

4.9          AgreementBetween Note Holders, dated as of February 10, 2022, by and between Bank ofAmerica, N.A., as Initial Note A-1 Holder, JPMorgan Chase Bank, NationalAssociation, as Initial Note A-2 Holder, and Bank of America, N.A., as InitialNote A-3 Holder (filed as Exhibit 99.12 to the registrant’s Current Report onForm 8-K filed on March 10, 2022 under Commission File No. 333-257991-03 andincorporated by reference herein).

4.10        AgreementBetween Note Holders, dated as of February 10, 2022, by and between MorganStanley Bank, N.A., as Initial Note A-1 Holder, Morgan Stanley Bank, N.A., as InitialNote A-2 Holder, and Morgan Stanley Mortgage Capital Holdings LLC, as InitialAgent (filed as Exhibit 99.13 to the registrant’s Current Report on Form 8-Kfiled on March 10, 2022 under Commission File No. 333-257991-03 andincorporated by reference herein).

4.11        AgreementBetween Note Holders, dated as of March 10, 2022, by and between Morgan StanleyBank, N.A., as Initial Note A-1 Holder, Morgan Stanley Bank, N.A., as InitialNote A-2 Holder, and Morgan Stanley Mortgage Capital Holdings LLC, as InitialAgent (filed as Exhibit 99.14 to the registrant’s Current Report on Form 8-Kfiled on March 10, 2022 under Commission File No. 333-257991-03 andincorporated by reference herein).

4.12        AgreementBetween Note Holders, dated as of March 10, 2022, by and between Wells Fargo Bank,National Association, as Initial Note A-1 Holder, and Wells Fargo Bank,National Association, as Initial Note A-2 Holder (filed as Exhibit 99.15 to theregistrant’s Current Report on Form 8-K filed on March 10, 2022 underCommission File No. 333-257991-03 and incorporated by reference herein).

 

31           Rule 13a-14(d)/15d-14(d) Certifications.

33           Reports on assessment of compliance with servicing criteria for asset-backedsecurities.

33.1        Wells Fargo Bank, National Association, as GeneralMaster Servicer

33.2        National Cooperative Bank, N.A., as NCB MasterServicer

33.3        CWCapital Asset Management LLC, as General SpecialServicer

33.4        National Cooperative Bank, N.A., as NCB SpecialServicer (see Exhibit 33.2)

33.5        Wilmington Trust, National Association, as Trustee (Omitted. See ExplanatoryNotes.)

33.6        Computershare Trust Company, National Association,as Certificate Administrator

33.7        Computershare Trust Company, National Association,as Custodian

33.8        Pentalpha Surveillance LLC, as Operating Advisor

33.9        CoreLogic Solutions, LLC, as Servicing FunctionParticipant

33.10      Wells Fargo Bank, National Association, as PrimaryServicer of the Life Science Office Portfolio Mortgage Loan (see Exhibit 33.1)

33.11      CWCapital Asset Management LLC, as Special Servicerof the Life Science Office Portfolio Mortgage Loan (see Exhibit 33.3)

33.12      Wilmington Trust, National Association, as Trustee of the Life Science OfficePortfolio Mortgage Loan (Omitted. See Explanatory Notes.)

33.13      Computershare Trust Company, National Association,as Custodian of the Life Science Office Portfolio Mortgage Loan (see Exhibit33.7)

33.14      Pentalpha Surveillance LLC, as Operating Advisor ofthe Life Science Office Portfolio Mortgage Loan (see Exhibit 33.8)

33.15      CoreLogic Solutions, LLC, as Servicing FunctionParticipant of the Life Science Office Portfolio Mortgage Loan (see Exhibit33.9)

33.16      Wells Fargo Bank, National Association, as PrimaryServicer of the UCI Research Park Phases 12 & 13 Mortgage Loan (see Exhibit33.1)

33.17      CWCapital Asset Management LLC, as Special Servicerof the UCI Research Park Phases 12 & 13 Mortgage Loan (see Exhibit 33.3)

33.18      Wilmington Trust, National Association, as Trustee of the UCI Research ParkPhases 12 & 13 Mortgage Loan (Omitted. See Explanatory Notes.)

33.19      Computershare Trust Company, National Association,as Custodian of the UCI Research Park Phases 12 & 13 Mortgage Loan (seeExhibit 33.7)

33.20      Pentalpha Surveillance LLC, as Operating Advisor ofthe UCI Research Park Phases 12 & 13 Mortgage Loan (see Exhibit 33.8)

33.21      CoreLogic Solutions, LLC, as Servicing FunctionParticipant of the UCI Research Park Phases 12 & 13 Mortgage Loan (seeExhibit 33.9)

33.22      Wells Fargo Bank, National Association, as PrimaryServicer of the Silver Sands Premium Outlets Mortgage Loan (see Exhibit 33.1)

33.23      CWCapital Asset Management LLC, as Special Servicerof the Silver Sands Premium Outlets Mortgage Loan (see Exhibit 33.3)

33.24      Wilmington Trust, National Association, as Trustee of the Silver Sands PremiumOutlets Mortgage Loan (Omitted. See Explanatory Notes.)

33.25      Computershare Trust Company, National Association,as Custodian of the Silver Sands Premium Outlets Mortgage Loan (see Exhibit33.7)

33.26      Pentalpha Surveillance LLC, as Operating Advisor ofthe Silver Sands Premium Outlets Mortgage Loan (see Exhibit 33.8)

33.27      CoreLogic Solutions, LLC, as Servicing FunctionParticipant of the Silver Sands Premium Outlets Mortgage Loan (see Exhibit33.9)

33.28      Wells Fargo Bank, National Association, as PrimaryServicer of the Midtown Square Mortgage Loan (see Exhibit 33.1)

33.29      CWCapital Asset Management LLC, as Special Servicerof the Midtown Square Mortgage Loan (see Exhibit 33.3)

33.30      Wilmington Trust, National Association, as Trustee of the Midtown SquareMortgage Loan (Omitted. See Explanatory Notes.)

33.31      Computershare Trust Company, National Association,as Custodian of the Midtown Square Mortgage Loan (see Exhibit 33.7)

33.32      Pentalpha Surveillance LLC, as Operating Advisor ofthe Midtown Square Mortgage Loan (see Exhibit 33.8)

33.33      CoreLogic Solutions, LLC, as Servicing FunctionParticipant of the Midtown Square Mortgage Loan (see Exhibit 33.9)

33.34      Wells Fargo Bank, National Association, as PrimaryServicer of the GS Foods Portfolio Mortgage Loan (see Exhibit 33.1)

33.35      CWCapital Asset Management LLC, as Special Servicerof the GS Foods Portfolio Mortgage Loan (see Exhibit 33.3)

33.36      Wilmington Trust, National Association, as Trustee of the GS Foods PortfolioMortgage Loan (Omitted. See Explanatory Notes.)

33.37      Computershare Trust Company, National Association,as Custodian of the GS Foods Portfolio Mortgage Loan (see Exhibit 33.7)

33.38      Pentalpha Surveillance LLC, as Operating Advisor ofthe GS Foods Portfolio Mortgage Loan (see Exhibit 33.8)

33.39      CoreLogic Solutions, LLC, as Servicing FunctionParticipant of the GS Foods Portfolio Mortgage Loan (see Exhibit 33.9)

33.40      Wells Fargo Bank, National Association, as PrimaryServicer of the 601 Lexington Avenue Mortgage Loan (see Exhibit 33.1)

33.41      Situs Holdings, LLC, as Special Servicer of the601 Lexington Avenue Mortgage Loan

33.42      Computershare Trust Company, National Association, as Trustee of the 601Lexington Avenue Mortgage Loan (Omitted. See Explanatory Notes.)

33.43      Computershare Trust Company, National Association,as Custodian of the 601 Lexington Avenue Mortgage Loan (see Exhibit 33.7)

33.44      CoreLogic Solutions, LLC, as Servicing FunctionParticipant of the 601 Lexington Avenue Mortgage Loan (see Exhibit 33.9)

33.45      Wells Fargo Bank, National Association, as PrimaryServicer of the Journal Squared Tower 2 Mortgage Loan (see Exhibit 33.1)

33.46      Situs Holdings, LLC, as Special Servicer of theJournal Squared Tower 2 Mortgage Loan (see Exhibit 33.41)

33.47      Computershare Trust Company, National Association, as Trustee of the JournalSquared Tower 2 Mortgage Loan (Omitted. See Explanatory Notes.) 

33.48      Computershare Trust Company, National Association,as Custodian of the Journal Squared Tower 2 Mortgage Loan (see Exhibit 33.7)

33.49      Park Bridge Lender Services LLC, as OperatingAdvisor of the Journal Squared Tower 2 Mortgage Loan

33.50      CoreLogic Solutions, LLC, as Servicing FunctionParticipant of the Journal Squared Tower 2 Mortgage Loan (see Exhibit 33.9)

33.51      Wells Fargo Bank, National Association, as PrimaryServicer of the 333 River Street Mortgage Loan (see Exhibit 33.1)

33.52      LNR Partners, LLC, as Special Servicer of the 333 River Street Mortgage Loan(Omitted. See Explanatory Notes.)

33.53      Wilmington Trust, National Association, as Trustee of the 333 River StreetMortgage Loan (Omitted. See Explanatory Notes.)

33.54      Computershare Trust Company, National Association,as Custodian of the 333 River Street Mortgage Loan (see Exhibit 33.7)

33.55      Park Bridge Lender Services LLC, as OperatingAdvisor of the 333 River Street Mortgage Loan (see Exhibit 33.49)

33.56      CoreLogic Solutions, LLC, as Servicing FunctionParticipant of the 333 River Street Mortgage Loan (see Exhibit 33.9)

34           Attestationreports on assessment of compliance with servicing criteria for asset-backedsecurities.

34.1        Wells Fargo Bank, National Association, as GeneralMaster Servicer

34.2        National Cooperative Bank, N.A., as NCB MasterServicer

34.3        CWCapital Asset Management LLC, as General SpecialServicer

34.4        National Cooperative Bank, N.A., as NCB SpecialServicer (see Exhibit 34.2)

34.5        Wilmington Trust, National Association, as Trustee (Omitted. See ExplanatoryNotes.)

34.6        Computershare Trust Company, National Association,as Certificate Administrator

34.7        Computershare Trust Company, National Association,as Custodian

34.8        Pentalpha Surveillance LLC, as Operating Advisor

34.9        CoreLogic Solutions, LLC, as Servicing FunctionParticipant

34.10      Wells Fargo Bank, National Association, as PrimaryServicer of the Life Science Office Portfolio Mortgage Loan (see Exhibit 34.1)

34.11      CWCapital Asset Management LLC, as Special Servicerof the Life Science Office Portfolio Mortgage Loan (see Exhibit 34.3)

34.12      Wilmington Trust, National Association, as Trustee of the Life Science OfficePortfolio Mortgage Loan (Omitted. See Explanatory Notes.)

34.13      Computershare Trust Company, National Association,as Custodian of the Life Science Office Portfolio Mortgage Loan (see Exhibit34.7)

34.14      Pentalpha Surveillance LLC, as Operating Advisor ofthe Life Science Office Portfolio Mortgage Loan (see Exhibit 34.8)

34.15      CoreLogic Solutions, LLC, as Servicing FunctionParticipant of the Life Science Office Portfolio Mortgage Loan (see Exhibit34.9)

34.16      Wells Fargo Bank, National Association, as PrimaryServicer of the UCI Research Park Phases 12 & 13 Mortgage Loan (see Exhibit34.1)

34.17      CWCapital Asset Management LLC, as Special Servicerof the UCI Research Park Phases 12 & 13 Mortgage Loan (see Exhibit 34.3)

34.18      Wilmington Trust, National Association, as Trustee of the UCI Research ParkPhases 12 & 13 Mortgage Loan (Omitted. See Explanatory Notes.)

34.19      Computershare Trust Company, National Association,as Custodian of the UCI Research Park Phases 12 & 13 Mortgage Loan (seeExhibit 34.7)

34.20      Pentalpha Surveillance LLC, as Operating Advisor ofthe UCI Research Park Phases 12 & 13 Mortgage Loan (see Exhibit 34.8)

34.21      CoreLogic Solutions, LLC, as Servicing FunctionParticipant of the UCI Research Park Phases 12 & 13 Mortgage Loan (seeExhibit 34.9)

34.22      Wells Fargo Bank, National Association, as PrimaryServicer of the Silver Sands Premium Outlets Mortgage Loan (see Exhibit 34.1)

34.23      CWCapital Asset Management LLC, as Special Servicerof the Silver Sands Premium Outlets Mortgage Loan (see Exhibit 34.3)

34.24      Wilmington Trust, National Association, as Trustee of the Silver Sands PremiumOutlets Mortgage Loan (Omitted. See Explanatory Notes.)

34.25      Computershare Trust Company, National Association,as Custodian of the Silver Sands Premium Outlets Mortgage Loan (see Exhibit34.7)

34.26      Pentalpha Surveillance LLC, as Operating Advisor ofthe Silver Sands Premium Outlets Mortgage Loan (see Exhibit 34.8)

34.27      CoreLogic Solutions, LLC, as Servicing FunctionParticipant of the Silver Sands Premium Outlets Mortgage Loan (see Exhibit34.9)

34.28      Wells Fargo Bank, National Association, as PrimaryServicer of the Midtown Square Mortgage Loan (see Exhibit 34.1)

34.29      CWCapital Asset Management LLC, as Special Servicerof the Midtown Square Mortgage Loan (see Exhibit 34.3)

34.30      Wilmington Trust, National Association, as Trustee of the Midtown SquareMortgage Loan (Omitted. See Explanatory Notes.)

34.31      Computershare Trust Company, National Association,as Custodian of the Midtown Square Mortgage Loan (see Exhibit 34.7)

34.32      Pentalpha Surveillance LLC, as Operating Advisor ofthe Midtown Square Mortgage Loan (see Exhibit 34.8)

34.33      CoreLogic Solutions, LLC, as Servicing FunctionParticipant of the Midtown Square Mortgage Loan (see Exhibit 34.9)

34.34      Wells Fargo Bank, National Association, as PrimaryServicer of the GS Foods Portfolio Mortgage Loan (see Exhibit 34.1)

34.35      CWCapital Asset Management LLC, as Special Servicerof the GS Foods Portfolio Mortgage Loan (see Exhibit 34.3)

34.36      Wilmington Trust, National Association, as Trustee of the GS Foods PortfolioMortgage Loan (Omitted. See Explanatory Notes.)

34.37      Computershare Trust Company, National Association,as Custodian of the GS Foods Portfolio Mortgage Loan (see Exhibit 34.7)

34.38      Pentalpha Surveillance LLC, as Operating Advisor ofthe GS Foods Portfolio Mortgage Loan (see Exhibit 34.8)

34.39      CoreLogic Solutions, LLC, as Servicing FunctionParticipant of the GS Foods Portfolio Mortgage Loan (see Exhibit 34.9)

34.40      Wells Fargo Bank, National Association, as PrimaryServicer of the 601 Lexington Avenue Mortgage Loan (see Exhibit 34.1)

34.41      Situs Holdings, LLC, as Special Servicer of the601 Lexington Avenue Mortgage Loan

34.42      Computershare Trust Company, National Association, as Trustee of the 601Lexington Avenue Mortgage Loan (Omitted. See Explanatory Notes.)

34.43      Computershare Trust Company, National Association,as Custodian of the 601 Lexington Avenue Mortgage Loan (see Exhibit 34.7)

34.44      CoreLogic Solutions, LLC, as Servicing FunctionParticipant of the 601 Lexington Avenue Mortgage Loan (see Exhibit 34.9)

34.45      Wells Fargo Bank, National Association, as PrimaryServicer of the Journal Squared Tower 2 Mortgage Loan (see Exhibit 34.1)

34.46      Situs Holdings, LLC, as Special Servicer of theJournal Squared Tower 2 Mortgage Loan (see Exhibit 34.41)

34.47      Computershare Trust Company, National Association, as Trustee of the JournalSquared Tower 2 Mortgage Loan (Omitted. See Explanatory Notes.) 

34.48      Computershare Trust Company, National Association,as Custodian of the Journal Squared Tower 2 Mortgage Loan (see Exhibit 34.7)

34.49      Park Bridge Lender Services LLC, as OperatingAdvisor of the Journal Squared Tower 2 Mortgage Loan

34.50      CoreLogic Solutions, LLC, as Servicing FunctionParticipant of the Journal Squared Tower 2 Mortgage Loan (see Exhibit 34.9)

34.51      Wells Fargo Bank, National Association, as PrimaryServicer of the 333 River Street Mortgage Loan (see Exhibit 34.1)

34.52      LNR Partners, LLC, as Special Servicer of the 333 River Street Mortgage Loan(Omitted. See Explanatory Notes.)

34.53      Wilmington Trust, National Association, as Trustee of the 333 River StreetMortgage Loan (Omitted. See Explanatory Notes.)

34.54      Computershare Trust Company, National Association,as Custodian of the 333 River Street Mortgage Loan (see Exhibit 34.7)

34.55      Park Bridge Lender Services LLC, as OperatingAdvisor of the 333 River Street Mortgage Loan (see Exhibit 34.49)

34.56      CoreLogic Solutions, LLC, as Servicing FunctionParticipant of the 333 River Street Mortgage Loan (see Exhibit 34.9)

35           Servicer compliance statements.

35.1        Wells Fargo Bank, National Association, as GeneralMaster Servicer

35.2        National Cooperative Bank, N.A., as NCB Master Servicer

35.3        CWCapital Asset Management LLC, as General SpecialServicer

35.4        National Cooperative Bank, N.A., as NCB SpecialServicer (see Exhibit 35.2)

35.5        Computershare Trust Company, National Association,as Certificate Administrator

35.6        Wells Fargo Bank, National Association, as PrimaryServicer of the Life Science Office Portfolio Mortgage Loan (see Exhibit 35.1)

35.7        CWCapital Asset Management LLC, as Special Servicerof the Life Science Office Portfolio Mortgage Loan (see Exhibit 35.3)

35.8        Wells Fargo Bank, National Association, as PrimaryServicer of the UCI Research Park Phases 12 & 13 Mortgage Loan (see Exhibit35.1)

35.9        CWCapital Asset Management LLC, as Special Servicerof the UCI Research Park Phases 12 & 13 Mortgage Loan (see Exhibit 35.3)

35.10      Wells Fargo Bank, National Association, as PrimaryServicer of the Silver Sands Premium Outlets Mortgage Loan (see Exhibit 35.1)

35.11      CWCapital Asset Management LLC, as Special Servicerof the Silver Sands Premium Outlets Mortgage Loan (see Exhibit 35.3)

35.12      Wells Fargo Bank, National Association, as PrimaryServicer of the Midtown Square Mortgage Loan (see Exhibit 35.1)

35.13      CWCapital Asset Management LLC, as Special Servicerof the Midtown Square Mortgage Loan (see Exhibit 35.3)

35.14      Wells Fargo Bank, National Association, as PrimaryServicer of the GS Foods Portfolio Mortgage Loan (see Exhibit 35.1)

35.15      CWCapital Asset Management LLC, as Special Servicerof the GS Foods Portfolio Mortgage Loan (see Exhibit 35.3)

35.16      Wells Fargo Bank, National Association, as PrimaryServicer of the 601 Lexington Avenue Mortgage Loan (see Exhibit 35.1)

35.17      Situs Holdings, LLC, as Special Servicer of the601 Lexington Avenue Mortgage Loan

35.18      Wells Fargo Bank, National Association, as PrimaryServicer of the Journal Squared Tower 2 Mortgage Loan (see Exhibit 35.1)

35.19      Situs Holdings, LLC, as Special Servicer of theJournal Squared Tower 2 Mortgage Loan (see Exhibit 35.17)

35.20      Wells Fargo Bank, National Association, as PrimaryServicer of the 333 River Street Mortgage Loan (see Exhibit 35.1)

35.21      LNR Partners, LLC, as Special Servicer of the 333 River Street Mortgage Loan(Omitted. See Explanatory Notes.)

99.1        MortgageLoan Purchase Agreement, dated as of February 25, 2022, between Wells FargoBank, National Association and Wells Fargo Commercial Mortgage Securities, Inc.(filed as Exhibit 99.1 to the registrant’s Current Report on Form 8-K filed onMarch 10, 2022 under Commission File No. 333-257991-03 and incorporated byreference herein).

99.2        MortgageLoan Purchase Agreement, dated as of February 25, 2022, between Morgan StanleyMortgage Capital Holdings LLC and Wells Fargo Commercial Mortgage Securities,Inc. (filed as Exhibit 99.2 to the registrant’s Current Report on Form 8-Kfiled on March 10, 2022 under Commission File No. 333-257991-03 andincorporated by reference herein).

99.3        MortgageLoan Purchase Agreement, dated as of February 25, 2022, between Bank ofAmerica, National Association and Wells Fargo Commercial Mortgage Securities,Inc. (filed as Exhibit 99.3 to the registrant’s Current Report on Form 8-Kfiled on March 10, 2022 under Commission File No. 333-257991-03 andincorporated by reference herein).

99.4        MortgageLoan Purchase Agreement, dated as of February 25, 2022, between NationalCooperative Bank, N.A. and Wells Fargo Commercial Mortgage Securities, Inc.(filed as Exhibit 99.4 to the registrant’s Current Report on Form 8-K filed onMarch 10, 2022 under Commission File No. 333-257991-03 and incorporated byreference herein).

(b)   The exhibits required to be filed by theRegistrant pursuant to Item 601 of Regulation S-K are listed above.

(c)    Not Applicable.

 

**SIGNATURES**

Pursuant to the requirements of Section 13 or 15(d) of theSecurities Exchange Act of 1934, the registrant has duly caused this report tobe signed on its behalf by the undersigned, thereunto duly authorized.

Wells Fargo Commercial MortgageSecurities, Inc.(Depositor)

/s/ AnthonySfarra

AnthonySfarra, President

(senior officer in charge of securitizationof the depositor)

Date: March 15, 2023