|Exhibit 99.5 Holders of Record, holding 5% or more of the outstanding balance for Wachovia Commercial Mortgage Securities, Inc., Commercial Mortgage Pass-Through Certificates Series 2004-C14 as reflected in the security position listing as of December 31, 2004 provided by DTC.  Class
Name and Address of Holder


Amount Held
% Class
A1
The Bank of New York



3,495,000
8%

One Wall Street

New York, NY 10286

Northern Trust



4,815,000
12%

801 S. Canal  C-IN

Chicago, IL 60607

JP Morgan Chase Bank



13,445,000
33%

14201 Dallas Parkway

Dallas, TX 75254

SSB&T Co.




15,520,000
38%

1776 Heritage Drive

Global Corporate Action Unit JAB5NW

No. Quincy, MA 02171
A2
Union Bank




51,250,000
22%

530 B Street, Suite 242

San Diego, CA 92101

The Bank of New York



13,610,000
6%

One Wall Street

New York, NY 10286

SSB&T Co.




95,178,000
42%

1776 Heritage Drive

Global Corporate Action Unit JAB5NW

No. Quincy, MA 02171

The Bank of New York/INV


30,000,000
13%

111 Sanders Street

Barclays

East Syracuse, NY 13057

JP Morgan Chase Bank



21,785,000
9%

14201 Dallas Parkway

Dallas, TX 75254
A3
Brown Bros




5,000,000
6%

525 Washington Blvd.

New Port Towers

Jersey City, NJ 07302

ML SFKPG




10,000,000
12%

4 Corporate Place

Piscataway, NJ 08854
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|JPMorgan Chase/Prudential


51,736,000
64%
14201 Dallas Parkway, Twelfth Floor

Dallas, TX 75254

JP Morgan Chase Bank



10,000,000
12%

14201 Dallas Parkway

Dallas, TX 75254
A4
JP Morgan Chase Bank



98,000,000
32%

14201 Dallas Parkway

Dallas, TX 75254

ML SFKPG




50,000,000
16%

4 Corporate Place

Piscataway, NJ 08854

WCM LLC




113,906,000
37%

301 South College Street

Charlotte, NC 28288

JP Morgan Chase Bank/GW Cap

20,500,000
6%

14201 Dallas Parkway

Dallas, TX 75254
B
The Bank of New York



2,798,500
9%

One Wall Street

New York, NY 10286

Citibank




11,600,000
40%

3800 Citibank Center B3-15

Tampa, FL 33610

JP Morgan Chase Bank



14,398,500
50%

14201 Dallas Parkway

Dallas, TX 75254
C
Citibank




9,500,000
69%

3800 Citibank Center B3-15

Tampa, FL 33610

JP Morgan Chase Bank



4,212,500
31%

14201 Dallas Parkway

Dallas, TX 75254
D
The Bank of New York



7,000,000
39%

One Wall Street

New York, NY 10286

Citibank




9,476,000
53%

3800 Citibank Center B3-15

Tampa, FL 33610                                                                                                                                                                                                                                                                
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