**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, 2023or**

**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: 333-257991-07**

**Central Index Key Number of the issuing entity:0001984262**

**BANK 2023-BNK46**

**(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: 0000835271**

**JPMorgan Chase Bank, NationalAssociation**

**(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: 0001541557**

**Morgan Stanley Mortgage CapitalHoldings LLC**

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

** **

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

**the issuing entity)** | **38-4279401**

**38-4279402**

**38-7292514**

**(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          ⌧                                                                                                      Smaller reportingcompany                    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-based compensationreceived by any of the registrant’s executive officers during the relevantrecovery 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 1201 Third Avenue Mortgage Loan, the One& Two Commerce Square Mortgage Loan and the 1825 K Street NW Mortgage Loan,which constituted approximately 5.8%, 5.4% and 4.4%, respectively, of the assetpool of the issuing entity as of its cut-off date, are each an asset of theissuing entity and are each part of a loan combination that includes (a) withrespect to the 1201 Third Avenue Mortgage Loan, six other *pari passu*loans, which are not assets of the issuing entity, (b) with respect to the One& Two Commerce Square Mortgage Loan, eleven other *pari passu* loans,which are not assets of the issuing entity and (c) with respect to the 1825 KStreet NW Mortgage Loan, one other *pari passu* loan, which is not anasset of the issuing entity. These loan combinations, including the 1201 ThirdAvenue Mortgage Loan, the One & Two Commerce Square Mortgage Loan and the1825 K Street NW 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 Cumberland Mall Mortgage Loan, whichconstituted approximately 4.6% of the asset pool of the issuing entity as ofits cut-off date.  The Cumberland Mall Mortgage Loan is an asset of theissuing entity and is part of a loan combination that includes the CumberlandMall Mortgage Loan and ten other *pari passu* loans, which are not assetsof the issuing entity. A *pari passu* portion of the loan combination wassecuritized in the Benchmark 2023-V2 Mortgage Trust transaction, CommissionFile Number 333-262701-03 (the “Benchmark 2023-V2 Transaction”). Thisloan combination, including the Cumberland Mall Mortgage Loan, is beingserviced and administered pursuant to the pooling and servicing agreement forthe Benchmark 2023-V2 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 Barbours Cut Port IOS Mortgage Loan, whichconstituted approximately 1.8% of the asset pool of the issuing entity as ofits cut-off date.  The Barbours Cut Port IOS Mortgage Loan is an asset ofthe issuing entity and is part of a loan combination that includes the BarboursCut Port IOS Mortgage Loan and four other *pari passu* loans, which arenot assets of the issuing entity. A *pari passu* portion of the loancombination was securitized in the MSWF Commercial Mortgage Trust 2023-1transaction, Commission File Number 333-259741-05 (the “MSWF 2023-1Transaction”). This loan combination, including the Barbours Cut Port IOSMortgage Loan, is being serviced and administered pursuant to the pooling andservicing agreement for the MSWF 2023-1 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 Brandon Mall Mortgage Loan, whichconstituted approximately 5.0% of the asset pool of the issuing entity as ofits cut-off date.  The Brandon Mall Mortgage Loan is an asset of theissuing entity and is part of a loan combination that includes the Brandon MallMortgage Loan and two other *pari passu* loans, which are not assets ofthe issuing entity. A *pari passu* portion of the loan combination wassecuritized in the BANK5 2023-5YR2 transaction, Commission File Number333-259741-06 (the “BANK5 2023-5YR2 Transaction”). This loancombination, including the Brandon Mall Mortgage Loan, is being serviced andadministered pursuant to the pooling and servicing agreement for the BANK52023-5YR2 Transaction, which is incorporated by reference as Exhibit 4.4 tothis 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 Soho Beach House Miami Mortgage Loan and theSeagate Campus Mortgage Loan, which constituted approximately 8.3% and 6.0%,respectively, of the asset pool of the issuing entity as of its cut-offdate.  The Soho Beach House Miami Mortgage Loan and the Seagate CampusMortgage Loan are each an asset of the issuing entity and are each part of aloan combination that includes the Soho Beach House Miami Mortgage Loan and orthe Seagate Campus Mortgage Loan and six other *pari passu* loans, whichare not assets of the issuing entity. A *pari passu* portion of each loancombination was securitized in the Benchmark 2023-B39 Mortgage Trusttransaction, Commission File Number 333-262701-04 (the “Benchmark 2023-B39Transaction”). These loan combinations, including the Soho Beach HouseMiami Mortgage Loan and the Seagate Campus Mortgage Loan, are being servicedand administered pursuant to the pooling and servicing agreement for theBenchmark 2023-B39 Transaction, which is incorporated by reference as Exhibit4.5 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 CX - 250 Water Street Mortgage Loan, whichconstituted approximately 9.99% of the asset pool of the issuing entity as ofits cut-off date.  The CX - 250 Water Street Mortgage Loan is an asset ofthe issuing entity and is part of a loan combination that includes the CX - 250Water Street Mortgage Loan and nineteen other *pari passu* loans, whichare not assets of the issuing entity. This loan combination, including the CX -250 Water Street Mortgage Loan, was serviced under the pooling and servicingagreement for the BANK 2023-BNK45 transaction prior to the closing of thesecuritization of a *pari passu* portion of the CX - 250 Water Street loancombination in the MSWF Commercial Mortgage Trust 2023-2 transaction,Commission File Number 333-257991-09 (the “MSWF 2023-2 Transaction”). After the closing of the MSWF 2023-2 Transaction on December 21, 2023, thisloan combination, including the CX - 250 Water Street Mortgage Loan was, andwill continue to be, serviced and administered pursuant to the pooling andservicing agreement with respect to the MSWF 2023-2 Transaction, which isincorporated by reference as Exhibit 4.6 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 Fashion Valley Mall Mortgage Loan, whichconstituted approximately 9.7% of the asset pool of the issuing entity as ofits cut-off date.  The Fashion Valley Mall Mortgage Loan is an asset ofthe issuing entity and is part of a loan combination that includes the FashionValley Mall Mortgage Loan and eighteen other *pari passu* loans, which arenot assets of the issuing entity. This loan combination, including the Fashion ValleyMall Mortgage Loan, was serviced under the pooling and servicing agreement forthe BBCMS 2023-C20 transaction prior to the closing of the securitization of a *paripassu* portion of the Fashion Valley Mall loan combination in the Benchmark2023-B40 Mortgage Trust transaction, Commission File Number 333-258342-03 (the“Benchmark 2023-B40 Transaction”).  After the closing of theBenchmark 2023-B40 Transaction on December 21, 2023, this loan combination,including the Fashion Valley Mall Mortgage Loan was, and will continue to be,serviced and administered pursuant to the pooling and servicing agreement withrespect to the Benchmark 2023-B40 Transaction, which is incorporated byreference as Exhibit 4.7 to this 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.

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 CX - 250Water Street Mortgage Loan, the Brandon Mall Mortgage Loan and the Barbours CutPort IOS Mortgage Loan. As a result, Wells Fargo Bank, National Association isa “servicer” as defined in Item 1108(a)(2)(iii) of Regulation AB, in thecapacities described above, because it is servicing mortgage loans that constituted10% or more of the assets of the issuing entity as of its cut-off date. Theassessments of compliance with applicable servicing criteria, accountants’attestation reports and servicer compliance statements delivered by Wells FargoBank, National Association in the capacities described above are listed in theExhibit Index.

Computershare Trust Company,National Association is the custodian of the mortgage loans serviced under thePooling and Servicing Agreement, the CX - 250 Water Street Mortgage Loan, theFashion Valley Mall Mortgage Loan, the Soho Beach House Miami Mortgage Loan,the Seagate Campus Mortgage Loan, the Brandon Mall Mortgage Loan, theCumberland Mall Mortgage Loan and the Barbours Cut Port IOS 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.

LNR Partners, LLC is the generalspecial servicer of the mortgage loans serviced under the Pooling and ServicingAgreement and the special servicer of the Fashion Valley Mall Mortgage Loan. Asa result, LNR Partners, LLC is a “servicer” as defined in Item 1108(a)(2)(iii)of Regulation AB, in the capacities described above, because it is servicingmortgage loans that constituted 10% or more of the assets of the issuing entityas of its cut-off date. The assessments of compliance with applicable servicingcriteria, accountants’ attestation reports and servicer compliance statementsdelivered by LNR Partners, LLC in the capacities described above are listed inthe Exhibit Index.

Midland Loan Services, a Divisionof PNC Bank, National Association is the primary servicer of the 1825 K StreetNW Mortgage Loan, the Fashion Valley Mall Mortgage Loan, the Soho Beach HouseMiami Mortgage Loan, the Seagate Campus Mortgage Loan and the Cumberland MallMortgage Loan. As a result, Midland Loan Services, a Division of PNC Bank,National Association is a “servicer” as defined in Item 1108(a)(2)(iii) ofRegulation AB, in the capacities described above, because it is servicingmortgage loans that constituted 10% or more of the assets of the issuing entityas of its cut-off date. The assessments of compliance with applicable servicingcriteria, accountants’ attestation reports and servicer compliance statementsdelivered by Midland Loan Services, a Division of PNC Bank, NationalAssociation in the capacities described above are listed in the Exhibit Index.

Argentic Services Company LP isthe special servicer of the CX - 250 Water Street Mortgage Loan and theBarbours Cut Port IOS Mortgage Loan. As a result, Argentic Services Company LPis 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 Argentic Services Company LP in the capacities described above are listed inthe Exhibit Index.

Pentalpha Surveillance LLC is theoperating advisor of the Fashion Valley Mall Mortgage Loan and the Barbours CutPort IOS Mortgage Loan.  As a result, Pentalpha Surveillance LLC 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 byPentalpha Surveillance LLC in the capacities described above are listed in theExhibit Index.

BellOak, LLC is the operatingadvisor of the CX - 250 Water Street Mortgage Loan and the Cumberland MallMortgage Loan.  As a result, BellOak, LLC is a servicing functionparticipant in the capacities described above, because it is servicing mortgageloans that constituted 5% or more of the assets of the issuing entity as of itscut-off date. The assessments of compliance with applicable servicing criteriaand accountants’ attestation reports delivered by BellOak, LLC in thecapacities described above are listed in the Exhibit Index.

K-Star Asset Management LLC is thespecial servicer of the Soho Beach House Miami Mortgage Loan and the SeagateCampus Mortgage Loan. As a result, K-Star Asset Management LLC is a “servicer”as defined in Item 1108(a)(2)(iii) of Regulation AB, in the capacitiesdescribed above, because it is servicing mortgage loans that constituted 10% ormore of the assets of the issuing entity as of its cut-off date. Theassessments of compliance with applicable servicing criteria, accountants’attestation reports and servicer compliance statements delivered by K-StarAsset Management LLC in the capacities described above are listed in theExhibit Index.

Computershare Trust Company,National Association acts as trustee of the Cumberland Mall Mortgage Loan, theBarbours Cut Port IOS Mortgage Loan, the Brandon Mall Mortgage Loan, the SohoBeach House Miami Mortgage Loan, the Seagate Campus Mortgage Loan, the CX - 250Water Street Mortgage Loan and the Fashion Valley Mall Mortgage Loan. Pursuant to the pooling and servicing agreement for the Benchmark 2023-V2Transaction, the pooling and servicing agreement for the MSWF 2023-1Transaction, the pooling and servicing agreement for the BANK5 2023-5YR2Transaction, the pooling and servicing agreement for the Benchmark 2023-B39Transaction, the pooling and servicing agreement for the MSWF 2023-2Transaction and the pooling and servicing agreement for the Benchmark 2023-B40Transaction, the trustee is required to provide an assessment of compliancewith applicable servicing criteria solely with respect to Item 1122(d)(2)(iii)of Regulation AB (regarding advances of funds or guarantees regardingcollections, cash flows or distributions, and any interest or other feescharged for such advances, are made, reviewed and approved as specified in thetransaction agreements). However, during the reporting period, the trustee didnot 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 theassessment of 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 theCumberland Mall Mortgage Loan, the Barbours Cut Port IOS Mortgage Loan, theBrandon Mall Mortgage Loan, the Soho Beach House Miami Mortgage Loan, theSeagate Campus Mortgage Loan, the CX - 250 Water Street Mortgage Loan and theFashion Valley Mall Mortgage Loan have delivered one or more assessments ofcompliance with respect to Item 1122(d)(2)(iii) of Regulation AB.

Wilmington Trust, NationalAssociation acts as trustee of  the mortgage loans serviced under thePooling and Servicing Agreement.  Pursuant to the Pooling and ServicingAgreement, the trustee is required to provide an assessment of compliance withapplicable servicing criteria solely with respect to Item 1122(d)(2)(iii) ofRegulation AB (regarding advances of funds or guarantees regarding collections,cash flows or distributions, and any interest or other fees charged for suchadvances, are made, reviewed and approved as specified in the transactionagreements). However, during the reporting period, the trustee did not performany servicing function 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 party includedItem 1122(d)(2)(iii) of Regulation AB in the assessment of compliance withapplicable 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 mortgage loans servicedunder the Pooling and Servicing Agreement have delivered one or moreassessments of compliance with respect to Item 1122(d)(2)(iii) of RegulationAB.

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 master servicer under the Pooling and ServicingAgreement and the primary servicer of the Barbours Cut Port IOS Mortgage Loan,the Brandon Mall Mortgage Loan and the CX - 250 Water Street Mortgage Loan toremit tax payments received from the escrow accounts of borrowers to localtaxing authorities, to report tax amounts due, to verify tax parcelinformation, and to verify non-escrow tax payments. These servicing functionsare included within the servicing criteria set forth in Items 1122(d)(4)(xi)and 1122(d)(4)(xii) of Regulation AB.  Therefore, under theprinciples-based definition of “servicer” set forth in Item 1101(j) ofRegulation AB that looks to the functions that an entity performs, this vendoris 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 Cumberland Mall Mortgage Loan, the Barbours Cut Port IOSMortgage Loan, the Brandon Mall Mortgage Loan, the Soho Beach House MiamiMortgage Loan, the Seagate Campus Mortgage Loan, the CX - 250 Water StreetMortgage Loan and the Fashion Valley Mall Mortgage Loan are omitted from thisAnnual Report on Form 10-K as the certificate administrator pursuant to therelated pooling and servicing agreement or trust and servicing agreement doesnot perform any activities that address servicing criteria with respect to theissuing 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 combinations that include the Cumberland Mall Mortgage Loan and theBrandon Mall Mortgage Loan, (i) the report on assessment of compliance withservicing criteria and attestation report on assessment of compliance withservicing criteria of 3650 REIT Loan Servicing LLC as special servicer of theCumberland Mall Mortgage Loan, listed on the Exhibit Index are omitted fromthis Annual Report on Form 10-K as they are not required to be included on thisAnnual Report on Form 10-K per Instruction 3 to Item 1122 of Regulation ABbecause it is a party performing activities that address servicing criteriarelating to 5% or less of the assets of the issuing entity; and (ii) theservicer compliance statements of 3650 REIT Loan Servicing LLC as specialservicer of the Cumberland Mall Mortgage Loan and CWCapital Asset ManagementLLC as special servicer of the Brandon Mall Mortgage Loan, listed on theExhibit Index are omitted from this Annual Report on Form 10-K as they are notrequired by Item 1123 of Regulation AB to be included on this Annual Report onForm 10-K because they are each an unaffiliated party that is not a “servicer”that meets the criteria in 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 1C.  Cybersecurity.**

Omitted.

**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 WithAccountants on 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 RelatedTransactions, 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 creditenhancement or other support for the certificates within this transaction asdescribed under 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. 

**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 August 10, 2023 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 Cumberland Mall Mortgage Loan,which is being serviced and administered pursuant to the pooling and servicingagreement for the Benchmark 2023-V2 Transaction, are attached hereto under Item15 to this Annual Report on Form 10-K. Attached as Exhibit O to the pooling andservicing agreement for the Benchmark 2023-V2 Transaction incorporated byreference as Exhibit 4.2 to this Annual Report on Form 10-K is a chartidentifying the entities participating in a servicing function for theBenchmark 2023-V2 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 Barbours Cut Port IOS MortgageLoan, which is being serviced and administered pursuant to the pooling andservicing agreement for the MSWF 2023-1 Transaction, are attached hereto underItem 15 to this Annual Report on Form 10-K. Attached as Exhibit Z to thepooling and servicing agreement for the MSWF 2023-1 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 MSWF2023-1 Transaction responsible for each applicable servicing criteria set forthin 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 Brandon Mall Mortgage Loan, whichis being serviced and administered pursuant to the pooling and servicingagreement for the BANK5 2023-5YR2 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 BANK5 2023-5YR2 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 BANK52023-5YR2 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 Soho Beach House Miami MortgageLoan and the Seagate Campus Mortgage Loan, which are being serviced andadministered pursuant to the pooling and servicing agreement for the Benchmark2023-B39 Transaction, are attached hereto under Item 15 to this Annual Reporton Form 10-K. Attached as Exhibit O to the pooling and servicing agreement forthe Benchmark 2023-B39 Transaction incorporated by reference as Exhibit 4.5 tothis Annual Report on Form 10-K is a chart identifying the entitiesparticipating in a servicing function for the Benchmark 2023-B39 Transactionresponsible for each applicable 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 CX - 250 Water Street MortgageLoan, which is being serviced and administered pursuant to the pooling and servicingagreement for the MSWF 2023-2 Transaction, are attached hereto under Item 15 tothis Annual Report on Form 10-K. Attached as Exhibit Z to the pooling andservicing agreement for the MSWF 2023-2 Transaction incorporated by referenceas Exhibit 4.6 to this Annual Report on Form 10-K is a chart identifying theentities participating in a servicing function for the MSWF 2023-2 Transactionresponsible for each applicable 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 Fashion Valley Mall MortgageLoan, which is being serviced and administered pursuant to the pooling andservicing agreement for the Benchmark 2023-B40 Transaction, are attached heretounder Item 15 to this Annual Report on Form 10-K. Attached as Exhibit AA to thepooling and servicing agreement for the Benchmark 2023-B40 Transactionincorporated by reference as Exhibit 4.7 to this Annual Report on Form 10-K isa chart identifying the entities participating in a servicing function for theBenchmark 2023-B40 Transaction responsible for each applicable servicingcriteria set forth 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.

**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 August 1, 2023, among Wells FargoCommercial Mortgage Securities, Inc., as Depositor, Wells Fargo Bank, NationalAssociation, as General Master Servicer, LNR Partners, LLC, as General SpecialServicer, National Cooperative Bank, N.A., as Co-op Master Servicer and asCo-op Special Servicer, Computershare Trust Company, N.A., as CertificateAdministrator, Wilmington Trust, National Association, as Trustee, and ParkBridge Lender Services LLC, as Operating Advisor and as Asset RepresentationsReviewer (filed as Exhibit 4.1 to the registrant’s Current Report on Form 8-K/Afiled on October 20, 2023 under Commission File No. 333-257991-07 andincorporated by reference herein).

4.2          Poolingand Servicing Agreement, dated as of May 1, 2023, among Citigroup CommercialMortgage Securities Inc., as Depositor, Midland Loan Services, a Division ofPNC Bank, National Association, as Master Servicer, 3650 REIT Loan ServicingLLC, as a Special Servicer, BellOak, LLC, as Operating Advisor and AssetRepresentations Reviewer, and Computershare Trust Company, NationalAssociation, as Certificate Administrator and Trustee (filed as Exhibit 99.9 tothe registrant’s Current Report on Form 8-K filed on August 10, 2023 underCommission File No. 333-257991-07 and incorporated by reference herein). 

4.3          Poolingand Servicing Agreement, dated as of May 1, 2023, between Morgan StanleyCapital I Inc., as Depositor, Wells Fargo Bank, National Association, as MasterServicer, Argentic Services Company LP, as Special Servicer, ComputershareTrust Company, National Association, as Certificate Administrator and asTrustee, and Pentalpha Surveillance LLC, as Operating Advisor and as AssetRepresentations Reviewer (filed as Exhibit 99.10 to the registrant’s CurrentReport on Form 8-K/A filed on January 29, 2024 under Commission File No.333-257991-07 and incorporated by reference herein).

4.4          Poolingand Servicing Agreement, dated as of July 1, 2023, between Morgan StanleyCapital I Inc., as Depositor, Wells Fargo Bank, National Association, as MasterServicer, CWCapital Asset Management LLC, as Special Servicer, ComputershareTrust Company, National Association, as Certificate Administrator and asTrustee, and Park Bridge Lender Services LLC, as Operating Advisor and as AssetRepresentations Reviewer (filed as Exhibit 99.8 to the registrant’s CurrentReport on Form 8-K filed on August 10, 2023 under Commission File No.333-257991-07 and incorporated by reference herein).

4.5          Poolingand Servicing Agreement, dated as of July 1, 2023, among Citigroup CommercialMortgage Securities Inc., as Depositor, Midland Loan Services, a Division ofPNC Bank, National Association, as Master Servicer, K-Star Asset ManagementLLC, as a Special Servicer, Situs Holdings, LLC, solely with respect to theBack Bay Office Whole Loan, as a Special Servicer, Park Bridge Lender ServicesLLC, as Operating Advisor and Asset Representations Reviewer, ComputershareTrust Company, National Association, as Certificate Administrator and Trustee(filed as Exhibit 99.7 to the registrant’s Current Report on Form 8-K filed onAugust 10, 2023 under Commission File No. 333-257991-07 and incorporated byreference herein).

4.6          Poolingand Servicing Agreement, dated as of December 1, 2023, among Wells FargoCommercial Mortgage Securities, Inc., as Depositor, Wells Fargo Bank, NationalAssociation, as Master Servicer, Argentic Services Company LP, as SpecialServicer, Computershare Trust Company, National Association, as CertificateAdministrator and as Trustee, and BellOak, LLC, as Operating Advisor and asAsset Representations Reviewer (filed as Exhibit 99.1 to the registrant’sCurrent Report on Form 8-K filed on December 22, 2023 under Commission File No.333-257991-07 and incorporated by reference herein).

4.7          Poolingand Servicing Agreement, dated as of December 1, 2023, between J.P. MorganChase Commercial Mortgage Securities Corp., as Depositor, Midland LoanServices, a Division of PNC Bank, National Association, as Master Servicer, LNRPartners, LLC, as Special Servicer, Computershare Trust Company, NationalAssociation, as Certificate Administrator, Computershare Trust Company,National Association, as Trustee, and Pentalpha Surveillance LLC, as OperatingAdvisor and as Asset Representations Reviewer (filed as Exhibit 99.2 to theregistrant’s Current Report on Form 8-K filed on December 22, 2023 underCommission File No. 333-257991-07 and incorporated by reference herein).

4.8          AgreementBetween Note Holders, dated as of January 27, 2023, by and between  Bank ofAmerica, National Association, as Initial Note A-1 Holder, Bank of America,National Association, as Initial Note A-2 Holder, Bank of America, NationalAssociation, as Initial Note A-3 Holder, Bank of America, National Association,as Initial Note A-4 Holder, Bank of America, National Association, as InitialNote A-5 Holder, Bank of America, National Association, as Initial Note A-6Holder, Bank of America, National Association, as Initial Note A-7 Holder, Bankof America, National Association, as Initial Note A-8 Holder, Wells Fargo Bank,National Association, as Initial Note A-9 Holder, Wells Fargo Bank, NationalAssociation, as Initial Note A-10 Holder, Wells Fargo Bank, NationalAssociation, as Initial Note A-11 Holder, Wells Fargo Bank, NationalAssociation, as Initial Note A-12 Holder, Wells Fargo Bank, NationalAssociation, as Initial Note A-13 Holder, Wells Fargo Bank, NationalAssociation, as Initial Note A-14 Holder, Wells Fargo Bank, NationalAssociation, as Initial Note A-15 Holder, Wells Fargo Bank, NationalAssociation, as Initial Note A-16 Holder, Goldman Sachs Bank USA, as InitialNote A-17 Holder, Goldman Sachs Bank USA, as Initial Note A-18 Holder, 3650Real Estate Investment Trust 2 LLC, as Initial Note A-19 Holder, and 3650 Real EstateInvestment Trust 2 LLC, as Initial Note A-20 Holder (filed as Exhibit 99.11 tothe registrant’s Current Report on Form 8-K filed on August 10, 2023 underCommission File No. 333-257991-07 and incorporated by reference herein). 

4.9          AgreementBetween Note Holders, dated as of May 25, 2023, by and between Bank of America,N.A., as Initial Note A-1-1 Holder, Bank of America, N.A., as Initial NoteA-1-2 Holder, Bank of America, N.A., as Initial Note A-1-3 Holder, Bank ofAmerica, N.A., as Initial Note A-1-4 Holder, JPMorgan Chase Bank, NationalAssociation, as Initial Note A-2-1 Holder, JPMorgan Chase Bank, NationalAssociation, as Initial Note A-2-2 Holder, JPMorgan Chase Bank, NationalAssociation, as Initial Note A-2-3 Holder, JPMorgan Chase Bank, NationalAssociation, as Initial Note A-2-4 Holder, Bank of Montreal, as Initial NoteA-3-1 Holder, Bank of Montreal, as Initial Note A-3-2 Holder, Bank of Montreal,as Initial Note A-3-3 Holder, Bank of Montreal, as Initial Note A-3-4 Holder,Bank of Montreal, as Initial Note A-3-5 Holder, Bank of Montreal, as InitialNote A-3-6 Holder, Barclays Capital Real Estate Inc., as Initial Note A-4-1Holder, and Barclays Capital Real Estate Inc., as Initial Note A-4-2 Holder(filed as Exhibit 99.12 to the registrant’s Current Report on Form 8-K filed onAugust 10, 2023 under Commission File No. 333-257991-07 and incorporated byreference herein). 

4.10        Co-LenderAgreement, dated as of June 19, 2023, by and between JPMorgan Chase Bank,National Association, as Initial Note A-1 Holder, JPMorgan Chase Bank, NationalAssociation, as Initial Note A-2 Holder, JPMorgan Chase Bank, NationalAssociation, as Initial Note A-3-1 Holder, JPMorgan Chase Bank, NationalAssociation, as Initial Note A-3-2 Holder, JPMorgan Chase Bank, NationalAssociation, as Initial Note A-4 Holder, Citi Real Estate Funding, Inc., asInitial Note A-5-1 Holder, Citi Real Estate Funding, Inc., as Initial NoteA-5-2 Holder, Citi Real Estate Funding, Inc., as Initial Note A-6 Holder, andCiti Real Estate Funding, Inc., as Initial Note A-7 Holder (filed as Exhibit99.13 to the registrant’s Current Report on Form 8-K filed on August 10, 2023under Commission File No. 333-257991-07 and incorporated by reference herein).

4.11        AgreementBetween Note Holders, dated as of June 9, 2023, by and between Citi Real EstateFunding Inc., as Initial Note A-1 Holder, Citi Real Estate Funding Inc., asInitial Note A-2 Holder, Citi Real Estate Funding Inc., as Initial Note A-3Holder, UBS AG, by and through its branch office at 1285 Avenue of theAmericas, New York, New York, as Initial Note A-4 Holder, UBS AG, by andthrough its branch office at 1285 Avenue of the Americas, New York, New York,as Initial Note A-5-1 Holder, UBS AG, by and through its branch office at 1285Avenue of the Americas, New York, New York, as Initial Note A-5-2 Holder, andWells Fargo Bank, National Association, as Initial Note A-6 Holder (filed asExhibit 99.14 to the registrant’s Current Report on Form 8-K filed on August10, 2023 under Commission File No. 333-257991-07 and incorporated by referenceherein). 

4.12        AgreementBetween Note Holders, dated as of April 19, 2023 by and between Morgan StanleyBank, N.A., as Initial Note A-1-1 Holder, Morgan Stanley Bank, N.A., as InitialNote A-1-2 Holder, Morgan Stanley Bank, N.A., as Initial Note A-1-3 Holder,Morgan Stanley Bank, N.A., as Initial Note A-2 Holder, JPMorgan Chase Bank,National Association, as Initial Note A-3 Holder, JPMorgan Chase Bank, NationalAssociation, as Initial Note A-4 Holder, and Morgan Stanley Mortgage CapitalHoldings LLC, as Initial Agent (filed as Exhibit 99.15 to the registrant’sCurrent Report on Form 8-K filed on August 10, 2023 under Commission File No.333-257991-07 and incorporated by reference herein). 

4.13        AgreementBetween Note Holders, dated as of June 1, 2023, by and between Bank of America,N.A., as Initial Note A-1 Holder, Bank of America, N.A., as Initial Note A-2Holder, Bank of America, N.A., as Initial Note A-3 Holder, Bank of America,N.A., as Initial Note A-4 Holder, Barclays Capital Real Estate Inc., as InitialNote A-5 Holder, Barclays Capital Real Estate Inc., as Initial Note A-6 Holder,Barclays Capital Real Estate Inc., as Initial Note A-7 Holder, Barclays CapitalReal Estate Inc., as Initial Note A-8 Holder, JPMorgan Chase Bank, NationalAssociation, as Initial Note A-9 Holder, JPMorgan Chase Bank, NationalAssociation, as Initial Note A-10 Holder, JPMorgan Chase Bank, NationalAssociation, as Initial Note A-11 Holder, and JPMorgan Chase Bank, NationalAssociation, as Initial Note A-12 Holder (filed as Exhibit 99.16 to theregistrant’s Current Report on Form 8-K filed on August 10, 2023 underCommission File No. 333-257991-07 and incorporated by reference herein).

4.14        AgreementBetween Note Holders, dated as of May 24, 2023, by and between Wells FargoBank, National Association, as Initial Note A-1 Holder, and Wells Fargo Bank,National Association, as Initial Note A-2 Holder (filed as Exhibit 99.17 to theregistrant’s Current Report on Form 8-K filed on August 10, 2023 underCommission File No. 333-257991-07 and incorporated by reference herein). 

4.15        Co-LenderAgreement, dated as of April 14, 2023, by and among Deutsche Bank AG, New YorkBranch, as Note A-1 Holder, Deutsche Bank AG, New York Branch, as Note A-2Holder, Deutsche Bank AG, New York Branch, as Note A-3 Holder, Deutsche BankAG, New York Branch, as Note A-4 Holder, Deutsche Bank AG, New York Branch, asNote A-5 Holder, Morgan Stanley Bank, N.A., as Note A-6-1 Holder, MorganStanley Bank, N.A., as Note A-6-2 Holder, and Morgan Stanley Bank, N.A., asNote A-7 Holder, and Bank of Montreal, as Note A-8 Holder, Bank of Montreal, asNote A-9 Holder, Bank of Montreal, as Note A-10 Holder, and Bank of Montreal,as Note A-11 Holder (filed as Exhibit 99.18 to the registrant’s Current Reporton Form 8-K filed on August 10, 2023 under Commission File No. 333-257991-07and incorporated by reference herein). 

4.16        Co-LenderAgreement, dated as of July 25, 2023, by and between JPMorgan Chase Bank,National Association, as Initial Note A-1 Holder, and JPMorgan Chase Bank,National Association, as Initial Note A-2 Holder (filed as Exhibit 99.19 to theregistrant’s Current Report on Form 8-K filed on August 10, 2023 underCommission File No. 333-257991-07 and incorporated by reference herein). 

4.17        Co-LenderAgreement, dated as of May 9, 2023, by and between Argentic Real Estate Finance2 LLC, as Initial Note A-1-1 Holder, Argentic Real Estate Finance 2 LLC, asInitial Note A-1-2 Holder, Argentic Real Estate Finance 2 LLC, as Initial NoteA-1-3 Holder, Wells Fargo Bank, National Association, as Initial Note A-2-1Holder, and Wells Fargo Bank, National Association, as Initial Note A-2-2Holder (filed as Exhibit 99.20 to the registrant’s Current Report on Form 8-Kfiled on August 10, 2023 under Commission File No. 333-257991-07 andincorporated by reference herein). 

4.18        PrimaryServicing Agreement, dated as of August 1, 2023, by and between Midland LoanServices, a Division of PNC Bank, National Association and Wells Fargo Bank,National Association (filed as Exhibit 99.21 to the registrant’s Current Reporton Form 8-K/A filed on August 11, 2023 under Commission File No. 333-257991-07and 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 Co-op MasterServicer

33.3        LNR Partners, LLC, as General Special Servicer

33.4        National Cooperative Bank, N.A., as Co-op 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        Park Bridge Lender Services LLC, as OperatingAdvisor

33.9        CoreLogic Solutions, LLC, as Servicing FunctionParticipant

33.10      Midland Loan Services, a Division of PNC Bank,National Association, as Primary Servicer

33.11      Wells Fargo Bank, National Association, as PrimaryServicer of the 1201 Third Avenue Mortgage Loan (see Exhibit 33.1)

33.12      LNR Partners, LLC, as Special Servicer of the 1201Third Avenue Mortgage Loan (see Exhibit 33.3)

33.13      Wilmington Trust, National Association, as Trustee of the 1201 Third AvenueMortgage Loan (Omitted. See Explanatory Notes.)

33.14      Computershare Trust Company, National Association,as Custodian of the 1201 Third Avenue Mortgage Loan (see Exhibit 33.7)

33.15      Park Bridge Lender Services LLC, as OperatingAdvisor of the 1201 Third Avenue Mortgage Loan (see Exhibit 33.8)

33.16      CoreLogic Solutions, LLC, as Servicing FunctionParticipant of the 1201 Third Avenue Mortgage Loan (see Exhibit 33.9)

33.17      Wells Fargo Bank, National Association, as PrimaryServicer of the One & Two Commerce Square Mortgage Loan (see Exhibit 33.1)

33.18      LNR Partners, LLC, as Special Servicer of the One& Two Commerce Square Mortgage Loan (see Exhibit 33.3)

33.19      Wilmington Trust, National Association, as Trustee of the One & TwoCommerce Square Mortgage Loan (Omitted. See Explanatory Notes.)

33.20      Computershare Trust Company, National Association,as Custodian of the One & Two Commerce Square Mortgage Loan (see Exhibit33.7)

33.21      Park Bridge Lender Services LLC, as OperatingAdvisor of the One & Two Commerce Square Mortgage Loan (see Exhibit 33.8)

33.22      CoreLogic Solutions, LLC, as Servicing FunctionParticipant of the One & Two Commerce Square Mortgage Loan (see Exhibit33.9)

33.23      Midland Loan Services, a Division of PNC Bank,National Association, as Primary Servicer of the 1825 K Street NW Mortgage Loan(see Exhibit 33.10)

33.24      LNR Partners, LLC, as Special Servicer of the 1825K Street NW Mortgage Loan (see Exhibit 33.3)

33.25      Wilmington Trust, National Association, as Trustee of the 1825 K Street NWMortgage Loan (Omitted. See Explanatory Notes.)

33.26      Computershare Trust Company, National Association,as Custodian of the 1825 K Street NW Mortgage Loan (see Exhibit 33.7)

33.27      Park Bridge Lender Services LLC, as OperatingAdvisor of the 1825 K Street NW Mortgage Loan (see Exhibit 33.8)

33.28      Midland Loan Services, a Division of PNC Bank,National Association, as Primary Servicer of the Cumberland Mall Mortgage Loan(see Exhibit 33.10)

33.29      3650 REIT Loan Servicing LLC, as Special Servicer of the Cumberland MallMortgage Loan (Omitted. See Explanatory Notes.)

33.30      Computershare Trust Company, National Association, as Trustee of the CumberlandMall Mortgage Loan (Omitted. See Explanatory Notes.)

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

33.32      BellOak, LLC, as Operating Advisor of theCumberland Mall Mortgage Loan

33.33      Wells Fargo Bank, National Association, as PrimaryServicer of the Barbours Cut Port IOS Mortgage Loan (see Exhibit 33.1)

33.34      Argentic Services Company LP, as Special Servicerof the Barbours Cut Port IOS Mortgage Loan

33.35      Computershare Trust Company, National Association, as Trustee of the BarboursCut Port IOS Mortgage Loan (Omitted. See Explanatory Notes.)

33.36      Computershare Trust Company, National Association,as Custodian of the Barbours Cut Port IOS Mortgage Loan (see Exhibit 33.7)

33.37      Pentalpha Surveillance LLC, as Operating Advisorof the Barbours Cut Port IOS Mortgage Loan

33.38      CoreLogic Solutions, LLC, as Servicing FunctionParticipant of the Barbours Cut Port IOS Mortgage Loan (see Exhibit 33.9)

33.39      Wells Fargo Bank, National Association, as PrimaryServicer of the Brandon Mall Mortgage Loan (see Exhibit 33.1)

33.40      CWCapital Asset Management LLC, as SpecialServicer of the Brandon Mall Mortgage Loan

33.41      Computershare Trust Company, National Association, as Trustee of the BrandonMall Mortgage Loan (Omitted. See Explanatory Notes.)

33.42      Computershare Trust Company, National Association,as Custodian of the Brandon Mall Mortgage Loan (see Exhibit 33.7)

33.43      Park Bridge Lender Services LLC, as OperatingAdvisor of the Brandon Mall Mortgage Loan (see Exhibit 33.8)

33.44      CoreLogic Solutions, LLC, as Servicing FunctionParticipant of the Brandon Mall Mortgage Loan (see Exhibit 33.9)

33.45      Midland Loan Services, a Division of PNC Bank,National Association, as Primary Servicer of the Soho Beach House MiamiMortgage Loan (see Exhibit 33.10)

33.46      K-Star Asset Management LLC, as Special Servicerof the Soho Beach House Miami Mortgage Loan

33.47      Computershare Trust Company, National Association, as Trustee of the Soho BeachHouse Miami Mortgage Loan (Omitted. See Explanatory Notes.)

33.48      Computershare Trust Company, National Association,as Custodian of the Soho Beach House Miami Mortgage Loan (see Exhibit 33.7)

33.49      Park Bridge Lender Services LLC, as OperatingAdvisor of the Soho Beach House Miami Mortgage Loan (see Exhibit 33.8)

33.50      Midland Loan Services, a Division of PNC Bank,National Association, as Primary Servicer of the Seagate Campus Mortgage Loan(see Exhibit 33.10)

33.51      K-Star Asset Management LLC, as Special Servicerof the Seagate Campus Mortgage Loan (see Exhibit 33.46)

33.52      Computershare Trust Company, National Association, as Trustee of the SeagateCampus Mortgage Loan (Omitted. See Explanatory Notes.)

33.53      Computershare Trust Company, National Association,as Custodian of the Seagate Campus Mortgage Loan (see Exhibit 33.7)

33.54      Park Bridge Lender Services LLC, as OperatingAdvisor of the Seagate Campus Mortgage Loan (see Exhibit 33.8)

33.55      Wells Fargo Bank, National Association, as PrimaryServicer of the CX - 250 Water Street Mortgage Loan (see Exhibit 33.1)

33.56      Argentic Services Company LP, as Special Servicerof the CX - 250 Water Street Mortgage Loan (see Exhibit 33.34)

33.57      Computershare Trust Company, National Association, as Trustee of the CX - 250Water Street Mortgage Loan (Omitted. See Explanatory Notes.)

33.58      Computershare Trust Company, National Association,as Custodian of the CX - 250 Water Street Mortgage Loan (see Exhibit 33.7)

33.59      BellOak, LLC, as Operating Advisor of the CX - 250Water Street Mortgage Loan (see Exhibit 33.32)

33.60      CoreLogic Solutions, LLC, as Servicing FunctionParticipant of the CX - 250 Water Street Mortgage Loan (see Exhibit 33.9)

33.61      Midland Loan Services, a Division of PNC Bank,National Association, as Primary Servicer of the Fashion Valley Mall MortgageLoan (see Exhibit 33.10)

33.62      LNR Partners, LLC, as Special Servicer of theFashion Valley Mall Mortgage Loan (see Exhibit 33.3)

33.63      Computershare Trust Company, National Association, as Trustee of the FashionValley Mall Mortgage Loan (Omitted. See Explanatory Notes.)

33.64      Computershare Trust Company, National Association,as Custodian of the Fashion Valley Mall Mortgage Loan (see Exhibit 33.7)

33.65      Pentalpha Surveillance LLC, as Operating Advisorof the Fashion Valley Mall Mortgage Loan (see Exhibit 33.37)

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 Co-op MasterServicer

34.3        LNR Partners, LLC, as General Special Servicer

34.4        National Cooperative Bank, N.A., as Co-op 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, asCustodian

34.8        Park Bridge Lender Services LLC, as OperatingAdvisor

34.9        CoreLogic Solutions, LLC, as Servicing FunctionParticipant

34.10      Midland Loan Services, a Division of PNC Bank,National Association, as Primary Servicer

34.11      Wells Fargo Bank, National Association, as PrimaryServicer of the 1201 Third Avenue Mortgage Loan (see Exhibit 34.1)

34.12      LNR Partners, LLC, as Special Servicer of the 1201Third Avenue Mortgage Loan (see Exhibit 34.3)

34.13      Wilmington Trust, National Association, as Trustee of the 1201 Third AvenueMortgage Loan (Omitted. See Explanatory Notes.)

34.14      Computershare Trust Company, National Association,as Custodian of the 1201 Third Avenue Mortgage Loan (see Exhibit 34.7)

34.15      Park Bridge Lender Services LLC, as OperatingAdvisor of the 1201 Third Avenue Mortgage Loan (see Exhibit 34.8)

34.16      CoreLogic Solutions, LLC, as Servicing FunctionParticipant of the 1201 Third Avenue Mortgage Loan (see Exhibit 34.9)

34.17      Wells Fargo Bank, National Association, as PrimaryServicer of the One & Two Commerce Square Mortgage Loan (see Exhibit 34.1)

34.18      LNR Partners, LLC, as Special Servicer of the One& Two Commerce Square Mortgage Loan (see Exhibit 34.3)

34.19      Wilmington Trust, National Association, as Trustee of the One & TwoCommerce Square Mortgage Loan (Omitted. See Explanatory Notes.)

34.20      Computershare Trust Company, National Association,as Custodian of the One & Two Commerce Square Mortgage Loan (see Exhibit34.7)

34.21      Park Bridge Lender Services LLC, as OperatingAdvisor of the One & Two Commerce Square Mortgage Loan (see Exhibit 34.8)

34.22      CoreLogic Solutions, LLC, as Servicing FunctionParticipant of the One & Two Commerce Square Mortgage Loan (see Exhibit34.9)

34.23      Midland Loan Services, a Division of PNC Bank,National Association, as Primary Servicer of the 1825 K Street NW Mortgage Loan(see Exhibit 34.10)

34.24      LNR Partners, LLC, as Special Servicer of the 1825K Street NW Mortgage Loan (see Exhibit 34.3)

34.25      Wilmington Trust, National Association, as Trustee of the 1825 K Street NWMortgage Loan (Omitted. See Explanatory Notes.)

34.26      Computershare Trust Company, National Association,as Custodian of the 1825 K Street NW Mortgage Loan (see Exhibit 34.7)

34.27      Park Bridge Lender Services LLC, as OperatingAdvisor of the 1825 K Street NW Mortgage Loan (see Exhibit 34.8)

34.28      Midland Loan Services, a Division of PNC Bank,National Association, as Primary Servicer of the Cumberland Mall Mortgage Loan(see Exhibit 34.10)

34.29      3650 REIT Loan Servicing LLC, as Special Servicer of the Cumberland MallMortgage Loan (Omitted. See Explanatory Notes.)

34.30      Computershare Trust Company, National Association, as Trustee of the CumberlandMall Mortgage Loan (Omitted. See Explanatory Notes.)

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

34.32      BellOak, LLC, as Operating Advisor of theCumberland Mall Mortgage Loan

34.33      Wells Fargo Bank, National Association, as PrimaryServicer of the Barbours Cut Port IOS Mortgage Loan (see Exhibit 34.1)

34.34      Argentic Services Company LP, as Special Servicerof the Barbours Cut Port IOS Mortgage Loan

34.35      Computershare Trust Company, National Association, as Trustee of the BarboursCut Port IOS Mortgage Loan (Omitted. See Explanatory Notes.)

34.36      Computershare Trust Company, National Association,as Custodian of the Barbours Cut Port IOS Mortgage Loan (see Exhibit 34.7)

34.37      Pentalpha Surveillance LLC, as Operating Advisorof the Barbours Cut Port IOS Mortgage Loan

34.38      CoreLogic Solutions, LLC, as Servicing FunctionParticipant of the Barbours Cut Port IOS Mortgage Loan (see Exhibit 34.9)

34.39      Wells Fargo Bank, National Association, as PrimaryServicer of the Brandon Mall Mortgage Loan (see Exhibit 34.1)

34.40      CWCapital Asset Management LLC, as SpecialServicer of the Brandon Mall Mortgage Loan

34.41      Computershare Trust Company, National Association, as Trustee of the BrandonMall Mortgage Loan (Omitted. See Explanatory Notes.)

34.42      Computershare Trust Company, National Association,as Custodian of the Brandon Mall Mortgage Loan (see Exhibit 34.7)

34.43      Park Bridge Lender Services LLC, as OperatingAdvisor of the Brandon Mall Mortgage Loan (see Exhibit 34.8)

34.44      CoreLogic Solutions, LLC, as Servicing FunctionParticipant of the Brandon Mall Mortgage Loan (see Exhibit 34.9)

34.45      Midland Loan Services, a Division of PNC Bank,National Association, as Primary Servicer of the Soho Beach House MiamiMortgage Loan (see Exhibit 34.10)

34.46      K-Star Asset Management LLC, as Special Servicerof the Soho Beach House Miami Mortgage Loan

34.47      Computershare Trust Company, National Association, as Trustee of the Soho BeachHouse Miami Mortgage Loan (Omitted. See Explanatory Notes.)

34.48      Computershare Trust Company, National Association,as Custodian of the Soho Beach House Miami Mortgage Loan (see Exhibit 34.7)

34.49      Park Bridge Lender Services LLC, as OperatingAdvisor of the Soho Beach House Miami Mortgage Loan (see Exhibit 34.8)

34.50      Midland Loan Services, a Division of PNC Bank,National Association, as Primary Servicer of the Seagate Campus Mortgage Loan(see Exhibit 34.10)

34.51      K-Star Asset Management LLC, as Special Servicerof the Seagate Campus Mortgage Loan (see Exhibit 34.46)

34.52      Computershare Trust Company, National Association, as Trustee of the SeagateCampus Mortgage Loan (Omitted. See Explanatory Notes.)

34.53      Computershare Trust Company, National Association,as Custodian of the Seagate Campus Mortgage Loan (see Exhibit 34.7)

34.54      Park Bridge Lender Services LLC, as OperatingAdvisor of the Seagate Campus Mortgage Loan (see Exhibit 34.8)

34.55      Wells Fargo Bank, National Association, as PrimaryServicer of the CX - 250 Water Street Mortgage Loan (see Exhibit 34.1)

34.56      Argentic Services Company LP, as Special Servicerof the CX - 250 Water Street Mortgage Loan (see Exhibit 34.34)

34.57      Computershare Trust Company, National Association, as Trustee of the CX - 250Water Street Mortgage Loan (Omitted. See Explanatory Notes.)

34.58      Computershare Trust Company, National Association,as Custodian of the CX - 250 Water Street Mortgage Loan (see Exhibit 34.7)

34.59      BellOak, LLC, as Operating Advisor of the CX - 250Water Street Mortgage Loan (see Exhibit 34.32)

34.60      CoreLogic Solutions, LLC, as Servicing FunctionParticipant of the CX - 250 Water Street Mortgage Loan (see Exhibit 34.9)

34.61      Midland Loan Services, a Division of PNC Bank,National Association, as Primary Servicer of the Fashion Valley Mall MortgageLoan (see Exhibit 34.10)

34.62      LNR Partners, LLC, as Special Servicer of theFashion Valley Mall Mortgage Loan (see Exhibit 34.3)

34.63      Computershare Trust Company, National Association, as Trustee of the FashionValley Mall Mortgage Loan (Omitted. See Explanatory Notes.)

34.64      Computershare Trust Company, National Association,as Custodian of the Fashion Valley Mall Mortgage Loan (see Exhibit 34.7)

34.65      Pentalpha Surveillance LLC, as Operating Advisorof the Fashion Valley Mall Mortgage Loan (see Exhibit 34.37)

35           Servicer compliance statements.

35.1        Wells Fargo Bank, National Association, as GeneralMaster Servicer

35.2        National Cooperative Bank, N.A., as Co-op MasterServicer

35.3        LNR Partners, LLC, as General Special Servicer

35.4        National Cooperative Bank, N.A., as Co-op SpecialServicer (see Exhibit 35.2)

35.5        Computershare Trust Company, National Association,as Certificate Administrator

35.6        Midland Loan Services, a Division of PNC Bank,National Association, as Primary Servicer

35.7        Wells Fargo Bank, National Association, as PrimaryServicer of the 1201 Third Avenue Mortgage Loan (see Exhibit 35.1)

35.8        LNR Partners, LLC, as Special Servicer of the 1201Third Avenue Mortgage Loan (see Exhibit 35.3)

35.9        Wells Fargo Bank, National Association, as PrimaryServicer of the One & Two Commerce Square Mortgage Loan (see Exhibit 35.1)

35.10      LNR Partners, LLC, as Special Servicer of the One& Two Commerce Square Mortgage Loan (see Exhibit 35.3)

35.11      Midland Loan Services, a Division of PNC Bank,National Association, as Primary Servicer of the 1825 K Street NW Mortgage Loan(see Exhibit 35.6)

35.12      LNR Partners, LLC, as Special Servicer of the 1825K Street NW Mortgage Loan (see Exhibit 35.3)

35.13      Midland Loan Services, a Division of PNC Bank,National Association, as Primary Servicer of the Cumberland Mall Mortgage Loan(see Exhibit 35.6)

35.14      3650 REIT Loan Servicing LLC, as Special Servicer of the Cumberland MallMortgage Loan (Omitted. See Explanatory Notes.)

35.15      Wells Fargo Bank, National Association, as PrimaryServicer of the Barbours Cut Port IOS Mortgage Loan (see Exhibit 35.1)

35.16      Argentic Services Company LP, as Special Servicerof the Barbours Cut Port IOS Mortgage Loan

35.17      Wells Fargo Bank, National Association, as PrimaryServicer of the Brandon Mall Mortgage Loan (see Exhibit 35.1)

35.18      CWCapital Asset Management LLC, as Special Servicer of the Brandon MallMortgage Loan (Omitted. See Explanatory Notes.)

35.19      Midland Loan Services, a Division of PNC Bank,National Association, as Primary Servicer of the Soho Beach House MiamiMortgage Loan (see Exhibit 35.6)

35.20      K-Star Asset Management LLC, as Special Servicerof the Soho Beach House Miami Mortgage Loan

35.21      Midland Loan Services, a Division of PNC Bank,National Association, as Primary Servicer of the Seagate Campus Mortgage Loan(see Exhibit 35.6)

35.22      K-Star Asset Management LLC, as Special Servicerof the Seagate Campus Mortgage Loan (see Exhibit 35.20)

35.23      Wells Fargo Bank, National Association, as PrimaryServicer of the CX - 250 Water Street Mortgage Loan (see Exhibit 35.1)

35.24      Argentic Services Company LP, as Special Servicerof the CX - 250 Water Street Mortgage Loan (see Exhibit 35.16)

35.25      Midland Loan Services, a Division of PNC Bank,National Association, as Primary Servicer of the Fashion Valley Mall MortgageLoan (see Exhibit 35.6)

35.26       LNR Partners, LLC, as Special Servicer of the FashionValley Mall Mortgage Loan (see Exhibit 35.3)

99.1        MortgageLoan Purchase Agreement, dated as of August 2, 2023, between Wells Fargo Bank,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 onAugust 10, 2023 under Commission File No. 333-257991-07 and incorporated byreference herein). 

99.2        MortgageLoan Purchase Agreement, dated as of August 2, 2023, between JPMorgan ChaseBank, National Association and Wells Fargo Commercial Mortgage Securities, Inc.(filed as Exhibit 99.2 to the registrant’s Current Report on Form 8-K filed onAugust 10, 2023 under Commission File No. 333-257991-07 and incorporated byreference herein).

99.3        MortgageLoan Purchase Agreement, dated as of August 2, 2023, between Bank of America,National Association and Wells Fargo Commercial Mortgage Securities, Inc.(filed as Exhibit 99.3 to the registrant’s Current Report on Form 8-K filed onAugust 10, 2023 under Commission File No. 333-257991-07 and incorporated byreference herein).

99.4        MortgageLoan Purchase Agreement, dated as of August 2, 2023, between Morgan StanleyMortgage Capital Holdings LLC and Wells Fargo Commercial Mortgage Securities,Inc. (filed as Exhibit 99.4 to the registrant’s Current Report on Form 8-Kfiled on August 10, 2023 under Commission File No. 333-257991-07 andincorporated by reference 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 ofsecuritization of the depositor)

Date: March 18, 2024