|Exhibit 99.5 Holders of Record, holding 5% or more of the outstanding balance for Commercial Mortgage Trust 2004-GG1, Commercial Mortgage Pass-Through Certificates, Series 2004-GG1 as reflected in the security position listing as of December 31, 2004 provided by DTC.  Class
Name and Address of Holder



Amount Held
% Class
A-1
Mellon Trust of New England, National Association
5,221,000
22%

525 William Penn Place, Suite 3418

Pittsburgh, PA 15259

SSB&T Co.





4,450,000
19%

1776 Heritage Dr.

Global Corporate Action Unit JAB 5NW

No. Quincy, MA 02171

JP Morgan Chase Bank NA



10,515,000
44%

14201 Dallas Parkway

Dallas, TX 75254

Northern Trust




1,540,000
6%

801 S. Canal C-IN

Chicago. IL 60607
A-2
SSB&T Co.





28,706,000
19%

1776 Heritage Dr.

Global Corporate Action Unit JAB 5NW

No. Quincy, MA 02171

Brown Brothers




8,675,000
5%

525 Washington Blvd.

New Port Towers

Jersey City, NJ 07302

Northern Trust




21,025,000
14%

801 S. Canal C-IN

Chicago. IL 60607

US Bank NA





18,290,000
12%

1555 N. Rivercenter Dr., Suite 0300

Milwaukee, WI 53212

The Bank of New York



8,590,000
5%

One Wall Street

New York, NY 10286

JP Morgan Chase Bank NA



51,150,000
34%

14201 Dallas Parkway

Dallas, TX 75254
A-3
The Bank of New York



76,629,000
28%

One Wall Street

New York, NY 10286
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|
|JP Morgan Chase Bank NA



30,787,000
11%

14201 Dallas Parkway

Dallas, TX 75254

SSB&T Co.





45,776,000
16%

1776 Heritage Dr.

Global Corporate Action Unit JAB 5NW

No. Quincy, MA 02171

Fifth Third Bank




38,850,000
14%

38 Fountain Square Plaza

Mail Drop 1090F1

Cincinnati, OH 45263

JPMCB/Prudential




25,000,000
9%

14201 Dallas Pkwy, 12 th Floor

Dallas, TX 75240
A-4
PNC Bank NA




17,580,000
5%

8800 Tinicum Blvd

MS F9-F266-02-2

Philadelphia, PA 19153

Mellon Trust





41,640,000
14%

525 William Penn Place, Suite 3418

Pittsburgh, PA 15259

SSB&T Co.





154,270,000
52%

1776 Heritage Dr.

Global Corporate Action Unit JAB 5NW

No. Quincy, MA 02171

The Bank of New York



19,030,000
6%

One Wall Street

New York, NY 10286
A-5
The Bank of New York



73,780,000
19%

One Wall Street

New York, NY 10286

JP Morgan Chase Bank NA



57,540,000
15%

14201 Dallas Parkway

Dallas, TX 75254

Mellon Trust





36,185,000
9%

525 William Penn Place, Suite 3418

Pittsburgh, PA 15259

Citibank





50,870,000
13%

3800 Citibank Center B3-15

Tampa, FL 33610

ML SFKPG





79,015,000
20%

4 Corporate Place

Piscataway, NJ 08854                                                                                                                                                                         
|
|SSB&T Co.





55,465,000
14%

1776 Heritage Dr.

Global Corporate Action Unit JAB 5NW

No. Quincy, MA 02171
A-6
The Bank of New York



5,000,000
5%

One Wall Street

New York, NY 10286

Mellon Trust





75,000,000
75%

525 William Penn Place, Suite 3418

Pittsburgh, PA 15259

Citibank





15,000,000
15%

3800 Citibank Center B3-15

Tampa, FL 33610

JP Morgan Chase Bank NA



5,000,000
5%

14201 Dallas Parkway

Dallas, TX 75254
A-7
Morgan Stanley




50,380,000
5%

One Pierrepont Plaza, Seventh Floor

Brooklyn, NY 11201

Nomura FIX





89,610,000
8%

2 World Financial Center, Bldg B

New York, NY 10281-1198



SSB&T Co.





152,951,000
15%

1776 Heritage Dr.

Global Corporate Action Unit JAB 5NW

No. Quincy, MA 02171

The Bank of New York



129,039,000
12%

One Wall Street

New York, NY 10286

Citibank





58,010,000
5%

3800 Citibank Center B3-15

Tampa, FL 33610

JP Morgan Chase Bank NA



235,975,000
23%

14201 Dallas Parkway

Dallas, TX 75254

Mellon Trust





98,872,000
9%

525 William Penn Place, Suite 3418

Pittsburgh, PA 15259

Northern Trust




53,652,000
5%

801 S. Canal C-IN

Chicago. IL 60607                                                                                                                                                                                                
|
|B
The Bank of New York



20,000,000
32%

One Wall Street

New York, NY 10286

JP Morgan Chase Bank NA



25,000,000
40%

14201 Dallas Parkway

Dallas, TX 75254

Citibank





5,802,000
9%

3800 Citibank Center B3-15

Tampa, FL 33610

CS First Boston




10,000,000
16%

C/O ADP Proxy Services

51 Mercedes Way

Edgewood, NY 11717
C
The Bank of New York



12,500,000
48%

One Wall Street

New York, NY 10286

JP Morgan Chase Bank NA



7,500,000
28%

14201 Dallas Parkway

Dallas, TX 75254

UBSSEC/CMO




6,021,000
23%

299 Park Avenue

New York, NY 10171
D
The Bank of New York



25,380,000
48%

One Wall Street

New York, NY 10286



Citibank





10,000,000
19%

3800 Citibank Center B3-15

Tampa, FL 33610

JP Morgan Chase Bank NA



13,543,000
26%

14201 Dallas Parkway

Dallas, TX 75254
E
The Bank of New York



5,915,000
18%

One Wall Street

New York, NY 10286

Citibank





16,527,000
50%

3800 Citibank Center B3-15

Tampa, FL 33610

JP Morgan Chase Bank NA



10,000,000
30%

14201 Dallas Parkway

Dallas, TX 75254                                                                                                                                                                                                                                                                                                    
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