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


                                   FORM 10-K/A


(Mark one)

/X/   ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE
      ACT OF 1934

      For the fiscal year ended December 31, 2006

      OR

/_/   TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
      EXCHANGE ACT OF 1934

      Commission file number: 333-130789-01

      Bear Stearns Commercial Mortgage Securities Trust 2006-TOP22
      (exact name of issuing entity as specified in its charter)

      Bear Stearns Commercial Mortgage Securities Inc.
      (exact name of the depositor as specified in its charter)

      Wells Fargo Bank, National Association
      Morgan Stanley Mortgage Capital Inc.
      Bear Stearns Commercial Mortgage, Inc.
      Principal Commercial Funding II, LLC.
      Principal Commercial Funding, LLC.
      (exact name of the sponsor as specified in its charter)

                                                      54-2196697
                                                      54-2196698
                                                      54-2196699
      New York                                        54-6709416
      (State or other jurisdiction of                 (I.R.S. Employer
      incorporation or organization)                  Identification No.)

      c/o Wells Fargo Bank, N.A.
      9062 Old Annapolis Road
      Columbia, MD                                    21045
      (Address of principal executive offices)        (Zip Code)

      Registrant's telephone number, including area code: (410) 884-2000

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

      NONE.

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

      NONE.

Indicate by check mark if the registrant is a well-known seasoned issuer, as
defined in Rule 405 of the Securities Act.

      Yes  ___     No  X

Indicate by check mark if the registrant is not required to file reports
pursuant to Section 13 or Section 15(d) of the Act.

      Yes  ___     No  X

Indicate by check mark whether the registrant (1) has filed all reports required
to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during
the preceding 12 months (or for such shorter period that the registrant was
required to file such reports), and (2) has been subject to such filing
requirements for the past 90 days.

      Yes  X       No  ___

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405
of Regulation S-K ( 229.405 of this chapter) is not contained herein, and will
not be contained, to the best of registrant's knowledge, in definitive proxy or
information statements incorporated by reference in Part III of this Form 10-K
or any amendment to this Form 10-K.

      Not applicable.

Indicate by check mark whether the registrant is a large accelerated filer, an
accelerated filer, or a non-accelerated filer. See definition of "accelerated
filer and large accelerated filer" in Rule 12b-2 of the Exchange Act. (Check
one):

      Large accelerated filer __  Accelerated filer __  Non-accelerated filer X

Indicate by check mark whether the registrant is a shell company (as defined in
Rule 12b-2 of the Act).

      Yes  ___     No  X

State the aggregate market value of the voting and non-voting common equity held
by non-affiliates computed by reference to the price at which the common equity
was last sold, or the average bid and asked price of such common equity, as of
the last business day of the registrant's most recently completed second fiscal
quarter.

      Not applicable.

Documents Incorporated by Reference

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

      Not applicable.

                                     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. Submission of Matters to a Vote of Security Holders.

      Omitted.

                                PART II

Item 5. Market for Registrants Common Equity, Related Stockholder Matters and
        Issuer Purchases of Equity Securities.

      Omitted.

Item 6. Selected Financial Data.

      Omitted.

Item 7. Management's Discussion and Analysis of Financial Condition and Results
        of Operations.

      Omitted.

Item 7A. Quantitative and Qualitative Disclosures About Market Risk.

      Omitted.

Item 8. Financial Statements and Supplementary Data.

      Omitted.

Item 9. Changes in and Disagreements With Accountants on Accounting and
        Financial Disclosure.

      Omitted.

Item 9A. Controls and Procedures.

      Omitted.

Item 9A(T). Controls and Procedures.

      Omitted.

Item 9B. Other Information.

      None.

                                    PART III

Item 10. Directors, Executive Officers and Corporate Governance.

      Omitted.

Item 11. Executive Compensation.

      Omitted.

Item 12. Security Ownership of Certain Beneficial Owners and Management and
         Related Stockholder Matters.

      Omitted.

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

      Omitted.

Item 14. Principal Accounting Fees and Services.

      Omitted.

                  ADDITIONAL DISCLOSURE ITEMS FOR REGULATION AB

Item 1112(b) of Regulation AB, Significant Obligor Financial Information.

      No single obligor represents more than 10% of the pool assets held by this
      transaction.

Item 1114(b)(2) and 1115(b) of Regulation AB, Significant Enhancement Provider
Financial Information.

      No entity or group of affiliated entities provides any external credit
      enhancement, uses any derivative instruments or other support for the
      certificates within this transaction.

Item 1117 of Regulation AB, Legal Proceedings.

      The registrant knows of no material pending legal proceedings involving
      the Trust and all parties related to such Trust, other than routine
      litigation incidental to the duties of those respective parties.

Item 1119 of Regulation AB, Affiliations and Certain Relationships and Related
Transactions.


      Omitted


Item 1122 of Regulation AB, Compliance with Applicable Servicing Criteria.


      The reports required under Item 1122 of Regulation AB have been and are
      attached hereto under Item 15.

      The 1122 statement for Wells Fargo Bank, National Association has
      disclosed material noncompliance with criterion 1122(d)(3)(i), as
      applicable to it during the twelve months ended December 31, 2006. Certain
      monthly investor or remittance reports included errors in calculation
      and/or the reporting of delinquencies for the pool assets.

      The foregoing instances of noncompliance do not relate to any activities
      performed or required to be performed by Wells Fargo Bank, National
      Association in connection with the Issuing Entity.


Item 1123 of Regulation AB, Servicer Compliance Statement.

      The servicer compliance statements have been completed within the manner
      stated in the governing documents and are attached hereto under Item 15.

                                     PART IV

Item 15. Exhibits, Financial Statement Schedules.

(a) Exhibits

(4)      Pooling and Servicing Agreement, dated as of April 1, 2006, by and
         among Bear Stearns Commercial Mortgage Securities Inc., as depositor,
         Wells Fargo Bank, National Association, as master servicer, ArCap
         Servicing, Inc., as special servicer, LaSalle Bank National
         Association, as trustee and custodian, and Wells Fargo Bank, National
         Association, as paying agent, authenticating agent and certificate
         registrar. (As previously filed on Form 8-K filed on May 5, 2006 and
         hereby incorporated by reference into this report on Form 10-K)

(10.1)   Mortgage Loan Purchase Agreement, dated as of April 6, 2006, between
         Bear Stearns Commercial Mortgage Inc. and Bear Stearns Commercial
         Mortgage Securities Inc., relating to the mortgage loans sold to the
         depositor by Bear Stearns Commercial Mortgage Inc. (As previously filed
         on Form 8-K filed on May 5, 2006 and hereby incorporated by reference
         into this report on Form 10-K)

(10.2)   Mortgage Loan Purchase Agreement, dated as of April 6, 2006, between
         Wells Fargo Bank, National Association and Bear Stearns Commercial
         Mortgage Securities Inc., relating to the mortgage loans sold to the
         depositor by Wells Fargo Bank, National Association. (As previously
         filed on Form 8-K filed on May 5, 2006 and hereby incorporated by
         reference into this report on Form 10-K)

(10.3)   Mortgage Loan Purchase Agreement, dated as of April 6, 2006, between
         Principal Commercial Funding, LLC and Bear Stearns Commercial Mortgage
         Securities Inc., relating to the mortgage loans sold to the depositor
         by Principal Commercial Funding, LLC. (As previously filed on Form 8-K
         filed on May 5, 2006 and hereby incorporated by reference into this
         report on Form 10-K)

(10.4)   Mortgage Loan Purchase Agreement, dated as of April 6, 2006, between
         Morgan Stanley Mortgage Capital Inc. and Bear Stearns Commercial
         Mortgage Securities Inc., relating to the mortgage loans sold to the
         depositor by Morgan Stanley Mortgage Capital Inc. (As previously filed
         on Form 8-K filed on May 5, 2006 and hereby incorporated by reference
         into this report on Form 10-K)

(10.5)   Mortgage Loan Purchase Agreement, dated as of April 6, 2006, between
         Principal Commercial Funding II, LLC and Bear Stearns Commercial
         Mortgage Securities Inc., relating to the mortgage loans sold to the
         depositor by Principal Commercial Funding II, LLC.

Exhibit
10.6     Primary Servicing Agreement, dated as of April 1, 2006, between
         Principal Global Investors, LLC and Wells Fargo Bank, National
         Association, under which Principal Global Investors, LLC services those
         mortgage loans identified on the schedule attached thereto. (As
         previously filed on Form 8-K filed on May 5, 2006 and hereby
         incorporated by reference into this report on Form 10-K)

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

(33)     Reports on assessment of compliance with servicing criteria for
         asset-backed securities.

         a) ARCap Servicing, Inc., as Special Servicer (1)

         b) ARCap Servicing, Inc., as Special Servicer for the Alderwood Mall
            loan, as Special Servicer (1)

         c) ARCap Servicing, Inc., as Special Servicer for the Mervyns Portfolio
            loan, as Special Servicer (1)

         d) LaSalle Bank, National Association, as Trustee (1)

         e) Principal Global Investors, LLC, as Primary Servicer (1)

         f) Wells Fargo Bank, N.A., as Master Servicer (1)

         g) Wells Fargo Bank, N.A., as Paying Agent (1)

         h) Wells Fargo Bank, National Association, as Master Servicer for the
            Alderwood Mall loan, as Master Servicer (1)

         i) Wells Fargo Bank, National Association, as Master Servicer for the
            Mervyns Portfolio loan, as Master Servicer (1)

(34)     Attestation reports on assessment of compliance with servicing criteria
         for asset-backed securities.

         a) ARCap Servicing, Inc., as Special Servicer (1)

         b) ARCap Servicing, Inc., as Special Servicer for the Alderwood Mall
            loan, as Special Servicer (1)

         c) ARCap Servicing, Inc., as Special Servicer for the Mervyns Portfolio
            loan, as Special Servicer (1)

         d) LaSalle Bank, National Association, as Trustee (1)

         e) Principal Global Investors, LLC, as Primary Servicer (1)

         f) Wells Fargo Bank, N.A., as Master Servicer (1)

         g) Wells Fargo Bank, N.A., as Paying Agent (1)

         h) Wells Fargo Bank, National Association, as Master Servicer for the
            Alderwood Mall loan, as Master Servicer (1)

         i) Wells Fargo Bank, National Association, as Master Servicer for the
            Mervyns Portfolio loan, as Master Servicer (1)

(35)     Servicer compliance statements.

         a) ARCap Servicing, Inc., as Special Servicer (1)

         b) ARCap Servicing, Inc., as Special Servicer for the Alderwood Mall
            loan, as Special Servicer (1)

         c) ARCap Servicing, Inc., as Special Servicer for the Mervyns Portfolio
            loan, as Special Servicer (1)


         d) Principal Global Investors, LLC, as Primary Servicer (1)

         e) Wells Fargo Bank, N.A., as Master Servicer (1)

         f) Wells Fargo Bank, N.A., as Paying Agent (1)

         g) Wells Fargo Bank, National Association, as Master Servicer for the
            Alderwood Mall loan, as Master Servicer (1)

         h) Wells Fargo Bank, National Association, as Master Servicer for the
            Mervyns Portfolio loan, as Master Servicer (1)


(b) Not applicable.

(c) Omitted.

----------
(1)   Filed herewith.

                                   SIGNATURES

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

      Bear Stearns Commercial Mortgage Securities Inc.
      (Depositor)


      /s/ Adam Ansaldi
      Adam Ansaldi, Vice President (senior officer in charge of securitization
      of the depositor)

      Date: November 20, 2007


                                  Exhibit Index

Exhibit No.

(4)      Pooling and Servicing Agreement, dated as of April 1, 2006, by and
         among Bear Stearns Commercial Mortgage Securities Inc., as depositor,
         Wells Fargo Bank, National Association, as master servicer, ArCap
         Servicing, Inc., as special servicer, LaSalle Bank National
         Association, as trustee and custodian, and Wells Fargo Bank, National
         Association, as paying agent, authenticating agent and certificate
         registrar. (As previously filed on Form 8-K filed on May 5, 2006 and
         hereby incorporated by reference into this report on Form 10-K)

(10.1)   Mortgage Loan Purchase Agreement, dated as of April 6, 2006, between
         Bear Stearns Commercial Mortgage Inc. and Bear Stearns Commercial
         Mortgage Securities Inc., relating to the mortgage loans sold to the
         depositor by Bear Stearns Commercial Mortgage Inc. (As previously filed
         on Form 8-K filed on May 5, 2006 and hereby incorporated by reference
         into this report on Form 10-K)

(10.2)   Mortgage Loan Purchase Agreement, dated as of April 6, 2006, between
         Wells Fargo Bank, National Association and Bear Stearns Commercial
         Mortgage Securities Inc., relating to the mortgage loans sold to the
         depositor by Wells Fargo Bank, National Association. (As previously
         filed on Form 8-K filed on May 5, 2006 and hereby incorporated by
         reference into this report on Form 10-K)

(10.3)   Mortgage Loan Purchase Agreement, dated as of April 6, 2006, between
         Principal Commercial Funding, LLC and Bear Stearns Commercial Mortgage
         Securities Inc., relating to the mortgage loans sold to the depositor
         by Principal Commercial Funding, LLC. (As previously filed on Form 8-K
         filed on May 5, 2006 and hereby incorporated by reference into this
         report on Form 10-K)

(10.4)   Mortgage Loan Purchase Agreement, dated as of April 6, 2006, between
         Morgan Stanley Mortgage Capital Inc. and Bear Stearns Commercial
         Mortgage Securities Inc., relating to the mortgage loans sold to the
         depositor by Morgan Stanley Mortgage Capital Inc. (As previously filed
         on Form 8-K filed on May 5, 2006 and hereby incorporated by reference
         into this report on Form 10-K)

(10.5)   Mortgage Loan Purchase Agreement, dated as of April 6, 2006, between
         Principal Commercial Funding II, LLC and Bear Stearns Commercial
         Mortgage Securities Inc., relating to the mortgage loans sold to the
         depositor by Principal Commercial Funding II, LLC.Exhibit 10.6 Primary
         Servicing Agreement, dated as of April 1, 2006, between Principal
         Global Investors, LLC and Wells Fargo Bank, National Association, under
         which Principal Global Investors, LLC services those mortgage loans
         identified on the schedule attached thereto. (As previously filed on
         Form 8-K filed on May 5, 2006 and hereby incorporated by reference into
         this report on Form 10-K)

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

(33)     Reports on assessment of compliance with servicing criteria for
         asset-backed securities.

         a) ARCap Servicing, Inc., as Special Servicer

         b) ARCap Servicing, Inc., as Special Servicer for the Alderwood Mall
            loan, as Special Servicer

         c) ARCap Servicing, Inc., as Special Servicer for the Mervyns Portfolio
            loan, as Special Servicer

         d) LaSalle Bank, National Association, as Trustee

         e) Principal Global Investors, LLC, as Primary Servicer

         f) Wells Fargo Bank, N.A., as Master Servicer

         g) Wells Fargo Bank, N.A., as Paying Agent

         h) Wells Fargo Bank, National Association, as Master Servicer for the
            Alderwood Mall loan, as Master Servicer

         i) Wells Fargo Bank, National Association, as Master Servicer for the
            Mervyns Portfolio loan, as Master Servicer

(34)     Attestation reports on assessment of compliance with servicing criteria
         for asset-backed securities.

         a) ARCap Servicing, Inc., as Special Servicer

         b) ARCap Servicing, Inc., as Special Servicer for the Alderwood Mall
            loan, as Special Servicer

         c) ARCap Servicing, Inc., as Special Servicer for the Mervyns Portfolio
            loan, as Special Servicer

         d) LaSalle Bank, National Association, as Trustee

         e) Principal Global Investors, LLC, as Primary Servicer

         f) Wells Fargo Bank, N.A., as Master Servicer

         g) Wells Fargo Bank, N.A., as Paying Agent

         h) Wells Fargo Bank, National Association, as Master Servicer for the
            Alderwood Mall loan, as Master Servicer

         i) Wells Fargo Bank, National Association, as Master Servicer for the
            Mervyns Portfolio loan, as Master Servicer

(35)     Servicer compliance statements.

         a) ARCap Servicing, Inc., as Special Servicer

         b) ARCap Servicing, Inc., as Special Servicer for the Alderwood Mall
            loan, as Special Servicer

         c) ARCap Servicing, Inc., as Special Servicer for the Mervyns Portfolio
            loan, as Special Servicer


         d) Principal Global Investors, LLC, as Primary Servicer

         e) Wells Fargo Bank, N.A., as Master Servicer

         f) Wells Fargo Bank, N.A., as Paying Agent

         g) Wells Fargo Bank, National Association, as Master Servicer for the
            Alderwood Mall loan, as Master Servicer

         h) Wells Fargo Bank, National Association, as Master Servicer for the
            Mervyns Portfolio loan, as Master Servicer