|Exhibit 99.5 Holders of Record, holding 5% or more of the outstanding balance for J.P. Morgan Chase Commercial Mortgage Securities Corp. Commercial Mortgage Pass-Through Certificates, Series 2004-C2 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
American Express



20,000,000
21%

929 AXP Financial Center

Minneapolis, MN  55474

JP Morgan Chase Bank NA


12,295,000
13%

14201 Dallas Parkway

Dallas


Mellon Trust of New England, National Association
8,120,000
8%

525 William Penn Place, Suite 3418

Pittsburgh, PA 15259

SSB&T Co.




16,770,000
18%

1776 Heritage Dr.

Global Corporate Action Unit JAB 5NW

No. Quincy, MA 02171

WACHO Bank



5,555,000
6%

40 Broad Street

5 th Floor

New York, New York 10004







The Bank of New York


6,330,000
6%

One Wall Street

New York, NY 10286

Northern Trust



8,505,000
9%


801 S. Canal C-IN

Chicago, IL 60607

WCM LLC




9,500,000
10%




301 S. College Street

Charlotte, NC 28288
A-2
JP Morgan Chase Bank NA


11,880,000
11%

14201 Dallas Parkway

Dallas, TX 75254

ML SFKPG




5,000.000
51%

4 Corporate Place

Piscataway, NJ 08854

The Bank of New York


27,050,000
27%

One Wall Street

New York, NY 10286
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|SSB&T Co.




29,225,000
29%

1776 Heritage Dr.

Global Corporate Action Unit JAB 5NW

No. Quincy, MA 02171

BGI/IBT




10,000,000
10%

980 9 th Street

6

th Floor

Sacramento, CA  95814

Mellon Trust of New England, National Association
7,035,000
7%

525 William Penn Place, Suite 3418

Pittsburgh, PA 15259
A-3
JP Morgan Chase Bank NA


98,050,000
22%

14201 Dallas Parkway

Dallas, TX 75254

UBSSEC/CMO



27,820,000
6%


299 Park Avenue

New York, NY 10171

The Bank of New York


38,680,000
9%

One Wall Street

New York, NY 10286

Citibank




75,000,000
17%

3800 Citibank Center B3-15

Tampa, FL 33610

JPMRGN FIX




31,268,000
7%



34 Exchange Place, Fourth Floor

Jersey City, NJ 07302

JPMCB/Prudential



82,750,000
19%

14201 Dallas Pkwy, 12 th Floor

Dallas, TX 75240

SSB&T Co.




26,355,000
6%

1776 Heritage Dr.

Global Corporate Action Unit JAB 5NW

No. Quincy, MA 02171
B
The Bank of New York


13,581,000
55%

One Wall Street

New York, NY 10286

Citibank




5,000,000
20%

3800 Citibank Center B3-15

Tampa, FL 33610

JP Morgan Chase Bank NA


6,000,000
24%

14201 Dallas Parkway

Dallas, TX 75254
C
Citibank




10,350,000
100%                                                                                                                     
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|3800 Citibank Center B3-15

Tampa, FL 33610
D
The Bank of New York


6,000,000
24%

One Wall Street

New York, NY 10286

SSB&T Co.




3,000,000
12%

1776 Heritage Dr.

Global Corporate Action Unit JAB 5NW

No. Quincy, MA 02171

Citibank




5,000,000
20%

3800 Citibank Center B3-15

Tampa, FL 33610

JP Morgan Chase Bank NA


10,580,000
43%

14201 Dallas Parkway

Dallas, TX 75254
E
Citibank




3,000,000
33%

3800 Citibank Center B3-15

Tampa, FL 33610

JP Morgan Chase Bank NA


4,556,000
50%

14201 Dallas Parkway

Dallas, TX 75254

SSB&T Co.




1,500,000
16%

1776 Heritage Dr.

Global Corporate Action Unit JAB 5NW

No. Quincy, MA 02171                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   
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