# EDGAR Filing Document

**Accession Number:** 0001787000
**File Stem:** 0001888524-23-000444
**Filing Date:** 2023-1
**Character Count:** 11533
**Document Hash:** 24bafc2d3eabaa26bbb01a2600e009a6
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001888524-23-000444.hdr.sgml**: 20230127

**ACCESSION NUMBER**: 0001888524-23-000444

**CONFORMED SUBMISSION TYPE**: 10-D/A

**PUBLIC DOCUMENT COUNT**: 1

**CONFORMED PERIOD OF REPORT**: 20230112

**FILED AS OF DATE**: 20230127

**DATE AS OF CHANGE**: 20230127

**ABS ASSET CLASS**: Commercial mortgages

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** GS Mortgage Securities Trust 2019-GC42
- **CENTRAL INDEX KEY:** 0001787000
- **STANDARD INDUSTRIAL CLASSIFICATION:** ASSET-BACKED SECURITIES [6189]
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 10-D/A
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 333-226082-04
- **FILM NUMBER:** 23560985

**BUSINESS ADDRESS:**
- **STREET 1:** 200 WEST STREET
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10282
- **BUSINESS PHONE:** 2129021000

**MAIL ADDRESS:**
- **STREET 1:** 200 WEST STREET
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10282

# **UNITED STATES <br> SECURITIES AND EXCHANGE COMMISSION <br> Washington D.C. 20549** 

# **FORM 10-D/A** 

# **Amendment No. 1** 

# **ASSET BACKED ISSUER <br> DISTRIBUTION REPORT PURSUANT TO SECTION 13 OR 15(d) OF <br> THE SECURITIES EXCHANGE ACT OF 1934** 
For the monthly distribution period from: December 13, 2022 to January 12, 2023

Commission File Number of issuing entity: 333-226082-04

Central Index Key Number of issuing entity: 0001787000

GS Mortgage Securities Trust 2019-GC42<br> (Exact name of issuing entity as specified in its charter)

Commission File Number of depositor: 333-226082

Central Index Key Number of depositor: 0001004158

GS Mortgage Securities Corporation II<br> (Exact name of depositor as specified in its charter)

Central Index Key Number of sponsor (if applicable): 0001541502

Goldman Sachs Mortgage Company<br> (Exact name of sponsor as specified in its charter)

Central Index Key Number of sponsor (if applicable): 0001701238

Citi Real Estate Funding Inc.<br> (Exact name of sponsor as specified in its charter)

Central Index Key Number of sponsor (if applicable): 0001541294

German American Capital Corporation<br> (Exact name of sponsor as specified in its charter)

Leah Nivison (212) 902-1000 <br> (Name and telephone number, including area code, of the person to contact in connection with this filing)

New York <br> (State or other jurisdiction of incorporation or organization of the issuing entity)

38-4123695<br> 38-4123696<br> 38-7221372<br> (I.R.S. Employer Identification No.)

c/o Computershare Trust Company, N.A., as agent for<br> Wells Fargo Bank, National Association<br> 9062 Old Annapolis Road<br> Columbia, MD 21045<br> (Address of principal executive offices of the issuing entity) (Zip Code)

(410) 884-2000<br> (Telephone number, including area code)

Not Applicable<br> (Former name, former address, if changed since last report)

## **Registered/reporting pursuant to (check one)** 

---

| | | | | |
|:---|:---|:---|:---|:---|
| **Title of Class** | **Section 12(b)** | **Section 12(g)** | **Section 15(d)** | **Name of Exchange (If Section 12(b))** |
| A-1 |  |  | &nbsp;&nbsp;&nbsp;&nbsp;<u>X</u>  |  |
| A-2 |  |  | &nbsp;&nbsp;&nbsp;&nbsp;<u>X</u>  |  |
| A-3 |  |  | &nbsp;&nbsp;&nbsp;&nbsp;<u>X</u>  |  |
| A-4 |  |  | &nbsp;&nbsp;&nbsp;&nbsp;<u>X</u>  |  |
| A-AB |  |  | &nbsp;&nbsp;&nbsp;&nbsp;<u>X</u>  |  |
| X-A |  |  | &nbsp;&nbsp;&nbsp;&nbsp;<u>X</u>  |  |
| X-B |  |  | &nbsp;&nbsp;&nbsp;&nbsp;<u>X</u>  |  |
| A-S |  |  | &nbsp;&nbsp;&nbsp;&nbsp;<u>X</u>  |  |
| B |  |  | &nbsp;&nbsp;&nbsp;&nbsp;<u>X</u>  |  |
| C |  |  | &nbsp;&nbsp;&nbsp;&nbsp;<u>X</u>  |  |

---

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 <u>X</u> No

Explanatory Note:

This Form 10-D/A amends the registrant's Asset Backed Issuer Distribution Report on Form 10-D filed by the Registrant on January 26, 2023 (SEC Accession No. 0001888524-23-000415) (the "Original 10-D"). This Form 10-D/A is being filed to include the Interest Reserve Account Balance. The Original 10-D filed on January 26, 2023 (SEC Accession No. 0001888524-23-000415) should be disregarded and this Form 10-D/A should be referred to for the monthly distribution period from December 13, 2022 to January 12, 2023 for GS Mortgage Securities Trust 2019-GC42. No modifications were made to the distribution report.

Part I - DISTRIBUTION INFORMATION

Item 1. Distribution and Pool Performance Information.

On January 12, 2023 a distribution was made to holders of the certificates issued by GS Mortgage Securities Trust 2019-GC42.

The distribution report is attached as an Exhibit to this Form 10-D/A, please see Item 10(b), Exhibit 99.1 for the related information.

No assets securitized by GS Mortgage Securities Corporation II (the "Depositor") and held by GS Mortgage Securities Trust 2019-GC42 were the subject of a demand to repurchase for breach of the representations and warranties contained in the underlying transaction documents during the distribution period from December 13, 2022 to January 12, 2023.

The Depositor has filed a Form ABS-15G on February 14, 2022. The CIK number of the Depositor is 0001004158. There is no new activity to report at this time.

Goldman Sachs Mortgage Company ("GSMC"), one of the sponsors, has filed a Form ABS-15G on November 14, 2022. The CIK number of GSMC is 0001541502. There is no new activity to report at this time.

Citi Real Estate Funding Inc. ("CREF"), one of the sponsors, has filed a Form ABS-15G on February 11, 2022. The CIK number of CREF is 0001701238. There is no new activity to report at this time.

German American Capital Corporation ("GACC"), one of the sponsors, has filed a Form ABS-15G on February 15, 2022. The CIK number of GACC is 0001541294. There is no new activity to report at this time.

Item 1A. Asset-Level Information.

ABS Asset Data File (filed as Exhibit 102 to the registrant's Form ABS-EE filed on January 26, 2023 under Commission File No. 333-226082-04 and incorporated by reference herein).

ABS Asset Related Document (filed as Exhibit 103 to the registrant's Form ABS-EE filed on January 26, 2023 under Commission File No. 333-226082-04 and incorporated by reference herein).

Part II - OTHER INFORMATION

Item 2. Legal Proceedings.

Disclosure from Wells Fargo Bank, National Association, as certificate administrator, custodian and/or trustee:

In December 2014, Phoenix Light SF Limited (Phoenix Light) and certain related entities filed a complaint in the United States District Court for the Southern District of New York alleging claims against Wells Fargo Bank, N.A., in its capacity as trustee for a number of residential mortgage-backed securities (RMBS) trusts. Complaints raising similar allegations have been filed by Commerzbank AG in the Southern District of New York and by IKB International and IKB Deutsche Industriebank in New York state court. In each case, the plaintiffs allege that Wells Fargo Bank, N.A., as trustee, caused losses to investors, and plaintiffs assert causes of action based upon, among other things, the trustee's alleged failure to notify and enforce repurchase obligations of mortgage loan sellers for purported breaches of representations and warranties, notify investors of alleged events of default, and abide by appropriate standards of care following alleged events of default. In July 2022, the district court dismissed Phoenix Light's claims and certain of the claims asserted by Commerzbank AG, and subsequently entered judgment in each case in favor of Wells Fargo Bank, N.A. In August 2022, Phoenix Light and Commerzbank AG appealed the district court's decision to the United States Court of Appeals for the Second Circuit. The Company previously settled two class actions filed by institutional investors and an action filed by the National Credit Union Administration with similar allegations. In addition, Park Royal I LLC and Park Royal II LLC have filed substantially similar lawsuits in New York state court alleging Wells Fargo Bank, N.A., as trustee, failed to take appropriate actions upon learning of defective mortgage loan documentation.

Item 9. Other Information.

Midland Loan Services, A Division of PNC Bank, National Association, in its capacity as Master Servicer for GS Mortgage Securities Trust 2019-GC42, affirms the following amounts in the respective accounts:

---

| | | |
|:---|:---|:---|
| Collection Account | Collection Account | Collection Account |
| &nbsp;&nbsp;&nbsp;&nbsp;Prior Distribution Date | 12/12/2022 | $4900.00 |
| &nbsp;&nbsp;&nbsp;&nbsp;Current Distribution Date | 01/12/2023 | $7923.39 |

---

---

| | | |
|:---|:---|:---|
| REO Account | REO Account | REO Account |
| &nbsp;&nbsp;&nbsp;&nbsp;Prior Distribution Date | 12/12/2022 | $0.00 |
| &nbsp;&nbsp;&nbsp;&nbsp;Current Distribution Date | 01/12/2023 | $0.00 |

---

Computershare Trust Company, N.A., as agent for Wells Fargo Bank, N.A., in its capacity as Certificate Administrator for GS Mortgage Securities Trust 2019-GC42, affirms the following amounts in the respective accounts:

---

| | | |
|:---|:---|:---|
| Distribution Account | Distribution Account | Distribution Account |
| &nbsp;&nbsp;&nbsp;&nbsp;Prior Distribution Date | 12/12/2022 | $6002.07 |
| &nbsp;&nbsp;&nbsp;&nbsp;Current Distribution Date | 01/12/2023 | $115624.90 |

---

---

| | | |
|:---|:---|:---|
| Interest Reserve Account | Interest Reserve Account | Interest Reserve Account |
| &nbsp;&nbsp;&nbsp;&nbsp;Prior Distribution Date | 12/12/2022 | $0.00 |
| &nbsp;&nbsp;&nbsp;&nbsp;Current Distribution Date | 01/12/2023 | $109424.24 |

---

---

| | | |
|:---|:---|:---|
| Gain-on-Sale Reserve Account | Gain-on-Sale Reserve Account | Gain-on-Sale Reserve Account |
| &nbsp;&nbsp;&nbsp;&nbsp;Prior Distribution Date | 12/12/2022 | $0.00 |
| &nbsp;&nbsp;&nbsp;&nbsp;Current Distribution Date | 01/12/2023 | $0.00 |

---

Item 10. Exhibits.

(a) The following is a list of documents filed as part of this Report on Form 10-D/A:

(99.1) [<u>Monthly report distributed to holders of the certificates issued by GS Mortgage Securities Trust 2019-GC42, relating to the January 12, 2023 distribution.</u>](http://www.sec.gov/Archives/edgar/data/1787000/000188852423000415/gsm19g42_ex991-202301.htm)

(102) [<u>ABS Asset Data File (filed as Exhibit 102 to the registrant's Form ABS-EE filed on January 26, 2023 under Commission File No. 333-226082-04 and incorporated by reference herein).</u>](http://www.sec.gov/Archives/edgar/data/1787000/000188852423000415/exh_102.xml)

(103) [<u>ABS Asset Related Document (filed as Exhibit 103 to the registrant's Form ABS-EE filed on January 26, 2023 under Commission File No. 333-226082-04 and incorporated by reference herein).</u>](http://www.sec.gov/Archives/edgar/data/1787000/000188852423000415/exh_103.xml)

(b) The exhibits required to be filed by the Registrant pursuant to this Form are listed above.

SIGNATURES

Pursuant to the requirements 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.

GS Mortgage Securities Corporation II<br> (Depositor)

/s/ Leah Nivison<br> Leah Nivison, CEO

Date: January 27, 2023