# EDGAR Filing Document

**Accession Number:** 0001004158
**File Stem:** 0001539497-26-000804
**Filing Date:** 2026-2
**Character Count:** 43381
**Document Hash:** d42ac9b2d6a8cb68420d863bf6aa6fcf
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001539497-26-000804.hdr.sgml**: 20260226

**ACCESSION NUMBER**: 0001539497-26-000804

**CONFORMED SUBMISSION TYPE**: ABS-15G

**PUBLIC DOCUMENT COUNT**: 3

**CONFORMED PERIOD OF REPORT**: 20260226

**ITEM INFORMATION**: Findings and Conclusions of the Third Party Due Diligence Provider Obtained by the Issuer

**FILED AS OF DATE**: 20260226

**DATE AS OF CHANGE**: 20260226

**ABS RULE**: RULE-15GA2

**REGISTERED ENTITY**: N

**ABS ASSET CLASS**: Commercial mortgages

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** GS MORTGAGE SECURITIES CORP II
- **CENTRAL INDEX KEY:** 0001004158
- **STANDARD INDUSTRIAL CLASSIFICATION:** ASSET-BACKED SECURITIES [6189]
- **ORGANIZATION NAME:** Office of Structured Finance
- **EIN:** 223442024
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 025-00533
- **FILM NUMBER:** 26690496

**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
**DEPOSITOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** GS MORTGAGE SECURITIES CORP II
- **CENTRAL INDEX KEY:** 0001004158
- **STANDARD INDUSTRIAL CLASSIFICATION:** ASSET-BACKED SECURITIES [6189]
- **ORGANIZATION NAME:** Office of Structured Finance
- **EIN:** 223442024
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act

**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
**SECURITIZER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** GS MORTGAGE SECURITIES CORP II
- **CENTRAL INDEX KEY:** 0001004158
- **STANDARD INDUSTRIAL CLASSIFICATION:** ASSET-BACKED SECURITIES [6189]
- **ORGANIZATION NAME:** Office of Structured Finance
- **EIN:** 223442024
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 025-00533

**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 ABS-15G**

**ASSET-BACKED SECURITIZER<br> Report Pursuant to Section 15G of** 

**the Securities Exchange Act of 1934**

<br> Check the appropriate box to indicate the filing obligation to which this form is intended to satisfy:<br>

[_] <br> Rule 15Ga-1 under the Exchange Act (17 CFR 240.15Ga-1) for the reporting period _________________ to _________________

Date of Report (Date of earliest event reported)______________________

Commission File Number of securitizer: ____________________

Central Index Key Number of securitizer: ___________________

Name and telephone number, including area code, of the person to

contact in connection with this filing

Indicate by check mark whether the securitizer has no activity to report for the initial period pursuant to Rule 15Ga-1(c)(1) [_]<br>Indicate by check mark whether the securitizer has no activity to report for the quarterly period pursuant to Rule 15Ga-1(c)(2)(i) [_]<br>Indicate by check mark whether the securitizer has no activity to report for the annual period pursuant to Rule 15Ga-1(c)(2)(ii) [_]

[✔] Rule 15Ga-2 under the Exchange Act (17 CFR 240.15Ga-2)

Central Index Key Number of depositor: <u>0001004158</u> 

GSMS Trust 2026-DAWN 

<br> <br> (Exact name of issuing entity as specified in its charter)

Central Index Key Number of issuing entity (if applicable): <u>Not applicable</u> 

Central Index Key Number of underwriter (if applicable): <u>Not applicable</u> 

Scott Epperson, (212) 902-1000

Name and telephone number, including area code, of the person to

contact in connection with this filing

**INFORMATION TO BE INCLUDED IN THE REPORT**

**PART II: FINDINGS AND CONCLUSIONS OF THIRD-PARTY DUE DILIGENCE REPORTS**

**Item 2.01 Findings and Conclusions of a Third Party Due Diligence Report Obtained by the Issuer**

Attached as <u>Exhibit 1</u> hereto is a Report of Independent Accountants on Applying Agreed-Upon Procedures, dated February 26, 2026 of PricewaterhouseCoopers LLP, obtained by the depositor, which report sets forth the findings and conclusions, as applicable, of PricewaterhouseCoopers LLP with respect to certain agreed-upon procedures performed by PricewaterhouseCoopers LLP.

**SIGNATURES**

Pursuant to the requirements of the Securities Exchange Act of 1934, the reporting entity has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

GS MORTGAGE SECURITIES CORPORATION II<br> (Depositor)

Date: February 26, 2026

<u>/s/ Scott Epperson</u> <br> By: Scott Epperson, Chief Executive Officer<br> (senior officer in charge of securitization of the depositor)

**EXHIBIT INDEX**

Exhibit Number Description <br>Exhibit 1 Report of Independent Accountants on Applying Agreed-Upon Procedures, dated February 26, 2026, of PricewaterhouseCoopers LLP

## Ex-1

**Exhibit 1** 

**Report of Independent Accountants on Applying** 

**Agreed-Upon Procedures**

GS Mortgage Securities Corporation II

200 West Street

New York, NY 10282

We ("us" or "PwC") have performed the procedures enumerated below, which were agreed to by GS Mortgage Securities Corporation II (the "Company," as the engaging party) and Goldman Sachs & Co. LLC, Goldman Sachs Mortgage Company, Goldman Sachs Bank USA, and Mesirow Financial, Inc., who are collectively referred to as the "Specified Parties", solely to assist you in performing certain procedures related to the accuracy of certain attributes and calculations within the Final Data File (defined below). The procedures were performed with respect to the GSMS Trust 2026-DAWN, Commercial Mortgage Pass-Through Certificates, Series 2026-DAWN securitization (the "Transaction"). The Company (the "Responsible Party") is responsible for the accuracy of the information contained in the Final Data File.

In an agreed-upon procedures engagement, we perform specific procedures that the Specified Parties have agreed to and acknowledged to be appropriate for the intended purpose of the engagement and we report on findings based on the procedures performed. The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes. The Specified Parties have agreed to and acknowledged that the procedures performed are appropriate for their purposes. This report may not be suitable for any other purpose.

***Procedures and Findings***

 ****

In connection with the Transaction, the Specified Parties have requested that the procedures be performed on 1 mortgage loan (the "Mortgage Loan Asset") secured by 13 mortgaged properties (the "Mortgaged Properties") which represents the entire population of Mortgage Loan Asset and Mortgaged Properties (collectively the "Collateral") within the Transaction.

This agreed-upon procedures engagement was not conducted for the purpose of satisfying any criteria for due diligence published by a nationally recognized statistical rating organization.

In addition, PwC should not be regarded as having in any way warranted or given any assurance as to the following items:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The completeness, accuracy, appropriateness, quality
or integrity of any of the information provided by the Responsible Party, or any other party for the purpose of PwC performing the procedures
agreed to by the Specified Parties. The procedures performed would not necessarily reveal any material misstatement of the amounts, balances,
ratios, percentages or other relationships of the information included in the data provided to us;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The conformity of the origination of the assets
to stated underwriting or credit extension guidelines, standards, criteria or other requirements;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The existence of the assets or collateral securing
such assets;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The rights of any party including, the Specified
Parties, the Responsible Party, the Issuer, or the Transaction have to the assets or collateral securing such assets or any obligations
on those assets or collateral securing such assets;

---

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|:---|:---|
| &nbsp;&nbsp;www.pwc.com | &nbsp;&nbsp;*PricewaterhouseCoopers LLP<br> 300 Madison Avenue, New York, NY 10017<br> T: 646-471-3000* |
|  | 1 |

---

![](pwclogo.jpg)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The value of the Mortgaged Properties securing
the Mortgage Loan Asset; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The compliance of the originator of the assets
with federal, state, and local laws and regulations.

We have not performed any procedures with respect to the fair value of the securities being offered in the Transaction and PwC expresses no opinion on the fair value of these securities. PwC should not be regarded as having performed any procedures other than those detailed in this report.

With respect to any terms or requirements of the Transaction documents that do not appear in this report, we performed no procedures and, accordingly, the procedures we performed would not ensure that any requirements are satisfied. Further, we have performed only the following agreed-upon procedures and therefore make no representations regarding the adequacy of disclosures or whether any material facts have been omitted from the Transaction documents.

It should be understood that we make no representations as to:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The interpretation of Transaction documents included in connection with our
procedures;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Your compliance with Rule 15Ga-2 of the Securities Exchange Act of 1934; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The reasonableness of any of the assumptions provided by the Company or other
Specified Parties .

These procedures should not be taken to supplant any additional inquiries or procedures that the Specified Parties would undertake in consideration of the Transaction.

For the purpose of this report:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The phrase "Cut-off Date" refers to the date of April 6, 2026.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The phrase "Final Data File" refers to the following Microsoft
Excel ("Excel") file provided by the Company, which includes certain attributes related to the Collateral. The Final Data
File was provided on February 26, 2026 with certain Collateral attribute calculations adjusted for the Cut-off Date:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;o 2026-DAWN Accounting File 2.26.26.xlsx (provided on February 26, 2026).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The phrase "Specified Attributes" refers to the fields in the
Final Data File.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The phrase "Source Document" refers to the documents (including
any applicable amendments, assumptions or exhibits thereof) provided by the Company, related to the information contained in the Final
Data File.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The phrase "Loan File" refers to any Source Document or collection
of Source Documents provided by the Company, and used by us, in performing the procedures enumerated below.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The term "compared" refers to the comparison of one or more Specified
Attributes to Source Documents, as indicated within Exhibit A.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The term "recalculated" refers to a re-computation of one or more
Specified Attributes using the Company provided methodology, as indicated within Exhibit B.

---

| | |
|:---|:---|
| &nbsp;&nbsp;www.pwc.com | &nbsp;&nbsp;*PricewaterhouseCoopers LLP<br> 300 Madison Avenue, New York, NY 10017<br> T: 646-471-3000* |
|  | 2 |

---

![](pwclogo.jpg)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The phrase "in agreement" refers to the comparison or recalculation
of one or more Specified Attributes which resulted in a match, or a difference that was within the Company provided tolerance level (if
any), as indicated within Exhibit A.

Source Documents included in the Loan File:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The phrase "Appraisal Report" refers to a draft or signed appraisal
document or exhibit.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The phrase "Engineering Report" refers to a draft or final property
condition assessment document or exhibit.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The phrase "Environmental Report" refers to a draft or final phase
I and phase II (if applicable) environmental document or exhibit.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The phrase "Fee Schedule" refers to the documentation for the
administrative fee rate related to the Transaction.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The phrase "Ground Lease" refers to the draft or signed ground
lease agreement, abstract or exhibit thereof.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The phrase "Guaranty Agreement" refers to a signed or draft guaranty
agreement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The phrase "Insurance Summary" refers to a draft or final certificate
of insurance and/or insurance risk analysis summarizing the coverage for each insurance category.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The phrase "Loan Agreement" refers to a signed or draft loan agreement
and any amendments or exhibits thereof.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The phrase "Management Agreement" refers to a signed or draft
management agreement and any amendments, assignments, assumptions or non-disturbance agreements thereof.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The phrase "Title Policy" refers to a signed or proforma title
policy or commitment.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The phrase "Underwriting File" refers to the historical and pro-forma
cash flow statements prepared by the Company's underwriting team.

The procedures performed and results thereof are described below. In performing this engagement, we received one or more preliminary data file(s) and performed certain procedures as set forth in Exhibit A and Exhibit B. The procedures identified differences, which were communicated to the Responsible Party. The Responsible Party revised one or more of the preliminary data files based on such communicated differences, where they determined it to be appropriate. We then performed these procedures on the Final Data File, and the results of those procedures are described below.

From February 4, 2026 through February 26, 2026, the Company provided us with the Source Documents related to the Collateral for which we:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Compared certain Specified Attributes to the corresponding
Source Documents as detailed in Exhibit A and found them to be in agreement (the "Compared Attributes");

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Recalculated certain Specified Attributes as detailed
in Exhibit B and found them to be in agreement (the "Recalculated Attributes"); or

---

| | |
|:---|:---|
| &nbsp;&nbsp;www.pwc.com | &nbsp;&nbsp;*PricewaterhouseCoopers LLP<br> 300 Madison Avenue, New York, NY 10017<br> T: 646-471-3000* |
|  | 3 |

---

![](pwclogo.jpg)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Assumed certain Specified
Attributes were accurate as instructed by the Company, and neither compared nor recalculated the Specified Attributes (the "Company
Provided Attributes").

The recalculation methodology associated with the Recalculated Attributes is listed in Exhibit B. For each procedure where a recalculation was performed, if necessary, we compared the underlying attributes to the corresponding Source Documents and found them to be in agreement. We did not perform any procedures with respect to the Specified Attributes denoted with a Source Document of "None - Company Provided", in Exhibit A.

This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. We were not engaged to, and did not conduct an audit or an examination engagement, the objective of which would be the expression of an opinion, or a review engagement, the objective of which would be the expression of a conclusion, on the Final Data File. Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.

In performing this engagement, we are required to be independent of the Responsible Party and to meet our ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.

This report is intended solely for the information and use of the Specified Parties (including for the purpose of substantiating the Specified Parties' "due diligence defense" under the Securities Act of 1933), and is not intended to be and should not be used by anyone other than the Specified Parties.

If a party has obtained, or has access to, this report without having executed an agreement with PwC wherein such party accepts responsibility for the appropriateness of the procedures performed (such party is referred to as a "Non-Specified Party"), that Non-Specified Party cannot:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Rely upon this report, and any use of this report by that Non-Specified Party
is its sole responsibility and at its sole and exclusive risk; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Acquire any rights or claims against PwC, and PwC assumes no duties or obligations
to such Non-Specified Party.

A Non-Specified Party may not disclose or distribute this report or any of the report's contents to any

other party (including but not limited to electronic distribution and/or posting to a website pursuant to Rule 17g-5 of the Securities Exchange Act of 1934).

The procedures enumerated above were performed as of the date of this report, and we disclaim any consideration of any events and circumstances occurring after the date of this report. Further, we have no obligation to update this report because of events occurring, or data or information coming to our attention, subsequent to the date of this report.

/s/ PricewaterhouseCoopers LLP

New York, NY

February 26, 2026

---

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|:---|:---|
| &nbsp;&nbsp;www.pwc.com | &nbsp;&nbsp;*PricewaterhouseCoopers LLP<br> 300 Madison Avenue, New York, NY 10017<br> T: 646-471-3000* |
|  | 4 |

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**Exhibits**

Exhibit A – Loan File Review Procedures

Exhibit B – Recalculation Methodology

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|:---|:---|
| &nbsp;&nbsp;www.pwc.com | &nbsp;&nbsp;*PricewaterhouseCoopers LLP<br> 300 Madison Avenue, New York, NY 10017<br> T: 646-471-3000* |
|  | 5 |

---

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| | |
|:---|:---|
| &nbsp;&nbsp;**GSMS Trust 2026-DAWN** | &nbsp;&nbsp;**EXHIBIT A** |
| &nbsp;&nbsp;**Loan File Review Procedures** |  |

---

**Exhibit A - Loan File Review Procedures** 

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp;**#** | &nbsp;&nbsp;**Specified Attribute** | &nbsp;&nbsp;**Source Document (in order of priority)** | &nbsp;&nbsp;**Tolerance** |
| &nbsp;&nbsp;1 | &nbsp;&nbsp;Control Number | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;2 | &nbsp;&nbsp;Loan / Property Flag | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;3 | &nbsp;&nbsp;Number of Properties | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;4 | &nbsp;&nbsp;Originator | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;5 | &nbsp;&nbsp;Originator Entity Type | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;6 | &nbsp;&nbsp;Mortgage Loan Seller | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;7 | &nbsp;&nbsp;Property Name | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;8 | &nbsp;&nbsp;Address | &nbsp;&nbsp;Appraisal Report |  |
| &nbsp;&nbsp;9 | &nbsp;&nbsp;City | &nbsp;&nbsp;Appraisal Report |  |
| &nbsp;&nbsp;10 | &nbsp;&nbsp;State | &nbsp;&nbsp;Appraisal Report |  |
| &nbsp;&nbsp;11 | &nbsp;&nbsp;County | &nbsp;&nbsp;Appraisal Report |  |
| &nbsp;&nbsp;12 | &nbsp;&nbsp;Zip Code | &nbsp;&nbsp;Appraisal Report |  |
| &nbsp;&nbsp;13 | &nbsp;&nbsp;General Property Type | &nbsp;&nbsp;Appraisal Report |  |
| &nbsp;&nbsp;14 | &nbsp;&nbsp;Detailed Property Type | &nbsp;&nbsp;Appraisal Report |  |
| &nbsp;&nbsp;15 | &nbsp;&nbsp;Flood Zone | &nbsp;&nbsp;Appraisal Report |  |
| &nbsp;&nbsp;16 | &nbsp;&nbsp;Year Built | &nbsp;&nbsp;Appraisal Report |  |
| &nbsp;&nbsp;17 | &nbsp;&nbsp;Year Renovated | &nbsp;&nbsp;Appraisal Report |  |
| &nbsp;&nbsp;18 | &nbsp;&nbsp;SF | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;19 | &nbsp;&nbsp;Loan Per SF ($) | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;20 | &nbsp;&nbsp;Mortgage Loan Original Balance ($) | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;21 | &nbsp;&nbsp;Mortgage Loan Cut-off Date Balance ($) | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;22 | &nbsp;&nbsp;Allocated Mortgage Loan Cut-off Date Balance ($) | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;23 | &nbsp;&nbsp;% of Initial Loan Balance | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;24 | &nbsp;&nbsp;Pari Passu Split (Y/N) | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;25 | &nbsp;&nbsp;Mortgage Loan Rate (%) | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;26 | &nbsp;&nbsp;Administrative Fee Rate (%) | &nbsp;&nbsp;Fee Schedule |  |
| &nbsp;&nbsp;27 | &nbsp;&nbsp;Net Mortgage Loan Rate | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;28 | &nbsp;&nbsp;Mortgage Loan Monthly Payment ($) | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;29 | &nbsp;&nbsp;Mortgage Loan Annual Debt Service ($) | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;30 | &nbsp;&nbsp;Interest Accrual Method | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;31 | &nbsp;&nbsp;Interest Accrual Period | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;32 | &nbsp;&nbsp;Origination Date | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;33 | &nbsp;&nbsp;First Due Date | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;34 | &nbsp;&nbsp;Last IO Due Date | &nbsp;&nbsp;Not Applicable\* |  |
| &nbsp;&nbsp;35 | &nbsp;&nbsp;First P&I Due Date | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;36 | &nbsp;&nbsp;Due Date | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;37 | &nbsp;&nbsp;Grace Period- Late Fee | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;38 | &nbsp;&nbsp;Grace Period- Default | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;39 | &nbsp;&nbsp;Amortization Type | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;40 | &nbsp;&nbsp;Original Interest-Only Period (Mos.) | &nbsp;&nbsp;Not Applicable\* |  |
| &nbsp;&nbsp;41 | &nbsp;&nbsp;Remaining Interest-Only Period (Mos.) | &nbsp;&nbsp;Not Applicable\* |  |

---

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| | |
|:---|:---|
| &nbsp;&nbsp;www.pwc.com | &nbsp;&nbsp;*PricewaterhouseCoopers LLP<br> 300 Madison Avenue, New York, NY 10017<br> T: 646-471-3000* |
|  | 6 |

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| | |
|:---|:---|
| &nbsp;&nbsp;**GSMS Trust 2026-DAWN** | &nbsp;&nbsp;**EXHIBIT A** |
| &nbsp;&nbsp;**Loan File Review Procedures** |  |

---

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| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp;**#** | &nbsp;&nbsp;**Specified Attribute** | &nbsp;&nbsp;**Source Document (in order of priority)** | &nbsp;&nbsp;**Tolerance** |
| &nbsp;&nbsp;42 | &nbsp;&nbsp;Original Term To Maturity (Mos.) | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;43 | &nbsp;&nbsp;Remaining Term To Maturity (Mos.) | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;44 | &nbsp;&nbsp;Original Amortization Term (Mos.) | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;45 | &nbsp;&nbsp;Remaining Amortization Term (Mos.) | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;46 | &nbsp;&nbsp;Seasoning | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;47 | &nbsp;&nbsp;Maturity Date | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;48 | &nbsp;&nbsp;Mortgage Loan Balloon Balance ($) | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;49 | &nbsp;&nbsp;Lockbox | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;50 | &nbsp;&nbsp;Cash Management | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;51 | &nbsp;&nbsp;Cash Management Triggers | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;52 | &nbsp;&nbsp;Performance Test Trigger Level | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;53 | &nbsp;&nbsp;Cross-Collateralized (Y/N) | &nbsp;&nbsp;Not Applicable\* |  |
| &nbsp;&nbsp;54 | &nbsp;&nbsp;Crossed Group | &nbsp;&nbsp;Not Applicable\* |  |
| &nbsp;&nbsp;55 | &nbsp;&nbsp;Lockout Period | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;56 | &nbsp;&nbsp;Lockout Expiration Date | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;57 | &nbsp;&nbsp;Prepayment Begin Date | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;58 | &nbsp;&nbsp;Prepayment End Date | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;59 | &nbsp;&nbsp;Open Period Begin Date | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;60 | &nbsp;&nbsp;Open Period (Payments) | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;61 | &nbsp;&nbsp;Prepayment Type | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;62 | &nbsp;&nbsp;Prepayment Provision | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;63 | &nbsp;&nbsp;Partially Prepayable without Penalty | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;64 | &nbsp;&nbsp;Partially Prepayable without Penalty Description | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;65 | &nbsp;&nbsp;Partial Collateral Release Description | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;66 | &nbsp;&nbsp;Yield Maintenance Index | &nbsp;&nbsp;Not Applicable\* |  |
| &nbsp;&nbsp;67 | &nbsp;&nbsp;Yield Maintenance Discount | &nbsp;&nbsp;Not Applicable\* |  |
| &nbsp;&nbsp;68 | &nbsp;&nbsp;Yield Maintenance Margin | &nbsp;&nbsp;Not Applicable\* |  |
| &nbsp;&nbsp;69 | &nbsp;&nbsp;Yield Maintenance Calculation Method | &nbsp;&nbsp;Not Applicable\* |  |
| &nbsp;&nbsp;70 | &nbsp;&nbsp;Day of Month Prepayment Permitted | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;71 | &nbsp;&nbsp;Due on Sale | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;72 | &nbsp;&nbsp;Due on Encumbrance | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;73 | &nbsp;&nbsp;Other Subordinate Debt Balance ($) | &nbsp;&nbsp;Not Applicable\* |  |
| &nbsp;&nbsp;74 | &nbsp;&nbsp;Other Subordinate Debt Type | &nbsp;&nbsp;Not Applicable\* |  |
| &nbsp;&nbsp;75 | &nbsp;&nbsp;Future Debt Allowed? | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;76 | &nbsp;&nbsp;Mortgage Assumable? | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;77 | &nbsp;&nbsp;Assumption Fee | &nbsp;&nbsp;Loan Agreement |  |

---

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| | |
|:---|:---|
| &nbsp;&nbsp;www.pwc.com | &nbsp;&nbsp;*PricewaterhouseCoopers LLP<br> 300 Madison Avenue, New York, NY 10017<br> T: 646-471-3000* |
|  | 7 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;**GSMS Trust 2026-DAWN** | &nbsp;&nbsp;**EXHIBIT A** |
| &nbsp;&nbsp;**Loan File Review Procedures** |  |

---

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp;**#** | &nbsp;&nbsp;**Specified Attribute** | &nbsp;&nbsp;**Source Document (in order of priority)** | &nbsp;&nbsp;**Tolerance** |
| &nbsp;&nbsp;78 | &nbsp;&nbsp;Appraiser Designation | &nbsp;&nbsp;Appraisal Report |  |
| &nbsp;&nbsp;79 | &nbsp;&nbsp;Appraisal FIRREA (Y/N) | &nbsp;&nbsp;Appraisal Report |  |
| &nbsp;&nbsp;80 | &nbsp;&nbsp;As-Is Appraisal Date | &nbsp;&nbsp;Appraisal Report |  |
| &nbsp;&nbsp;81 | &nbsp;&nbsp;As-Is Appraised Value ($) | &nbsp;&nbsp;Appraisal Report |  |
| &nbsp;&nbsp;82 | &nbsp;&nbsp;As-Stabilized Appraisal Date | &nbsp;&nbsp;Appraisal Report |  |
| &nbsp;&nbsp;83 | &nbsp;&nbsp;As-Stabilized Appraised Value ($) | &nbsp;&nbsp;Appraisal Report |  |
| &nbsp;&nbsp;84 | &nbsp;&nbsp;Mortgage Loan Cut-off Date LTV Ratio (%) | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;85 | &nbsp;&nbsp;Mortgage Loan LTV Ratio at Maturity (%) | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;86 | &nbsp;&nbsp;Single Tenant (Y/N) | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;87 | &nbsp;&nbsp;Engineering Report Date | &nbsp;&nbsp;Engineering Report |  |
| &nbsp;&nbsp;88 | &nbsp;&nbsp;Environmental Phase I Report Date | &nbsp;&nbsp;Environmental Report |  |
| &nbsp;&nbsp;89 | &nbsp;&nbsp;Environmental Phase II Report Date | &nbsp;&nbsp;Environmental Report |  |
| &nbsp;&nbsp;90 | &nbsp;&nbsp;PML or SEL (%) | &nbsp;&nbsp;Not Applicable\* |  |
| &nbsp;&nbsp;91 | &nbsp;&nbsp;Seismic Report Date | &nbsp;&nbsp;Not Applicable\* |  |
| &nbsp;&nbsp;92 | &nbsp;&nbsp;Earthquake Insurance Required (Y/N) | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;93 | &nbsp;&nbsp;Terrorism Insurance Required (Y/N) | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;94 | &nbsp;&nbsp;Environmental Insurance Required (Y/N) | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;95 | &nbsp;&nbsp;Blanket Insurance Policy (Y/N) | &nbsp;&nbsp;Insurance Summary |  |
| &nbsp;&nbsp;96 | &nbsp;&nbsp;Lien Position | &nbsp;&nbsp;Title Policy |  |
| &nbsp;&nbsp;97 | &nbsp;&nbsp;Ownership Interest | &nbsp;&nbsp;Title Policy |  |
| &nbsp;&nbsp;98 | &nbsp;&nbsp;Condominium Present? | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;99 | &nbsp;&nbsp;Ground Lease (Y/N) | &nbsp;&nbsp;Title Policy |  |
| &nbsp;&nbsp;100 | &nbsp;&nbsp;Annual Ground Lease Payment ($) | &nbsp;&nbsp;Ground Lease |  |
| &nbsp;&nbsp;101 | &nbsp;&nbsp;Ground Lease Expiration Date | &nbsp;&nbsp;Ground Lease |  |
| &nbsp;&nbsp;102 | &nbsp;&nbsp;Ground Lease Extension (Y/N) | &nbsp;&nbsp;Ground Lease |  |
| &nbsp;&nbsp;103 | &nbsp;&nbsp;# of Ground Lease Extension Options | &nbsp;&nbsp;Ground Lease |  |
| &nbsp;&nbsp;104 | &nbsp;&nbsp;Ground Lease Expiration Date after all Extensions | &nbsp;&nbsp;Ground Lease |  |
| &nbsp;&nbsp;105 | &nbsp;&nbsp;2023 EGI Date | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;106 | &nbsp;&nbsp;2023 EGI ($) | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;107 | &nbsp;&nbsp;2023 Expenses ($) | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;108 | &nbsp;&nbsp;2023 NOI ($) | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;109 | &nbsp;&nbsp;2023 NCF ($) | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;110 | &nbsp;&nbsp;2024 EGI Date | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;111 | &nbsp;&nbsp;2024 EGI ($) | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;112 | &nbsp;&nbsp;2024 Expenses ($) | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;113 | &nbsp;&nbsp;2024 NOI ($) | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;www.pwc.com | &nbsp;&nbsp;*PricewaterhouseCoopers LLP<br> 300 Madison Avenue, New York, NY 10017<br> T: 646-471-3000* |
|  | 8 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;**GSMS Trust 2026-DAWN** | &nbsp;&nbsp;**EXHIBIT A** |
| &nbsp;&nbsp;**Loan File Review Procedures** |  |

---

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp;**#** | &nbsp;&nbsp;**Specified Attribute** | &nbsp;&nbsp;**Source Document (in order of priority)** | &nbsp;&nbsp;**Tolerance** |
| &nbsp;&nbsp;114 | &nbsp;&nbsp;2024 NCF ($) | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;115 | &nbsp;&nbsp;2025 EGI Date | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;116 | &nbsp;&nbsp;2025 EGI ($) | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;117 | &nbsp;&nbsp;2025 Expenses ($) | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;118 | &nbsp;&nbsp;2025 NOI ($) | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;119 | &nbsp;&nbsp;2025 NCF ($) | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;120 | &nbsp;&nbsp;Underwritten EGI ($) | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;121 | &nbsp;&nbsp;Underwritten Expenses ($) | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;122 | &nbsp;&nbsp;Underwritten Net Operating Income ($) | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;123 | &nbsp;&nbsp;Underwritten NOI DSCR (x) | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;124 | &nbsp;&nbsp;Underwritten NOI Debt Yield | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;125 | &nbsp;&nbsp;Underwritten Replacement / FF&E Reserve ($) | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;126 | &nbsp;&nbsp;Underwritten TI / LC ($) | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;127 | &nbsp;&nbsp;Underwritten Other Reserve ($) | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;128 | &nbsp;&nbsp;Underwritten Net Cash Flow ($) | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;129 | &nbsp;&nbsp;Underwritten NCF DSCR (x) | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;130 | &nbsp;&nbsp;Underwritten NCF Debt Yield | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;131 | &nbsp;&nbsp;Occupancy (%) | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;132 | &nbsp;&nbsp;Occupancy Date | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;133 | &nbsp;&nbsp;Rent Steps Date | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;134 | &nbsp;&nbsp;Largest Tenant by UW Gross Rent | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;135 | &nbsp;&nbsp;Largest Tenant Sq Ft by UW Gross Rent | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;136 | &nbsp;&nbsp;Largest Tenant Lease Expiration by UW Gross Rent | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;137 | &nbsp;&nbsp;Second Largest Tenant by UW Gross Rent | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;138 | &nbsp;&nbsp;Second Largest Tenant Sq Ft by UW Gross Rent | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;139 | &nbsp;&nbsp;Second Largest Tenant Lease Expiration by UW Gross Rent | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;140 | &nbsp;&nbsp;Third Largest Tenant by UW Gross Rent | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;141 | &nbsp;&nbsp;Third Largest Tenant Sq Ft by UW Gross Rent | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;142 | &nbsp;&nbsp;Third Largest Tenant Lease Expiration by UW Gross Rent | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;143 | &nbsp;&nbsp;Fourth Largest Tenant by UW Gross Rent | &nbsp;&nbsp;Underwriting File |  |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;www.pwc.com | &nbsp;&nbsp;*PricewaterhouseCoopers LLP<br> 300 Madison Avenue, New York, NY 10017<br> T: 646-471-3000* |
|  | 9 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;**GSMS Trust 2026-DAWN** | &nbsp;&nbsp;**EXHIBIT A** |
| &nbsp;&nbsp;**Loan File Review Procedures** |  |

---

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp;**#** | &nbsp;&nbsp;**Specified Attribute** | &nbsp;&nbsp;**Source Document (in order of priority)** | &nbsp;&nbsp;**Tolerance** |
| &nbsp;&nbsp;144 | &nbsp;&nbsp;Fourth Largest Tenant Sq Ft by UW Gross Rent | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;145 | &nbsp;&nbsp;Fourth Largest Tenant Lease Expiration by UW Gross Rent | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;146 | &nbsp;&nbsp;Fifth Largest Tenant by UW Gross Rent | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;147 | &nbsp;&nbsp;Fifth Largest Tenant Sq Ft by UW Gross Rent | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;148 | &nbsp;&nbsp;Fifth Largest Tenant Lease Expiration by UW Gross Rent | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;149 | &nbsp;&nbsp;Upfront RE Tax Reserve ($) | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;150 | &nbsp;&nbsp;Ongoing RE Tax Reserve ($) | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;151 | &nbsp;&nbsp;Upfront Insurance Reserve ($) | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;152 | &nbsp;&nbsp;Ongoing Insurance Reserve ($) | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;153 | &nbsp;&nbsp;Upfront Replacement Reserve ($) | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;154 | &nbsp;&nbsp;Ongoing Replacement Reserve ($) | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;155 | &nbsp;&nbsp;Replacement Reserve Caps ($) | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;156 | &nbsp;&nbsp;Upfront TI/LC Reserve ($) | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;157 | &nbsp;&nbsp;Ongoing TI/LC Reserve ($) | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;158 | &nbsp;&nbsp;TI/LC Caps ($) | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;159 | &nbsp;&nbsp;Upfront Debt Service Reserve ($) | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;160 | &nbsp;&nbsp;Ongoing Debt Service Reserve ($) | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;161 | &nbsp;&nbsp;Upfront Deferred Maintenance Reserve ($) | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;162 | &nbsp;&nbsp;Ongoing Deferred Maintenance Reserve ($) | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;163 | &nbsp;&nbsp;Upfront Environmental Reserve ($) | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;164 | &nbsp;&nbsp;Ongoing Environmental Reserve ($) | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;165 | &nbsp;&nbsp;Upfront Other Reserve ($) | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;166 | &nbsp;&nbsp;Ongoing Other Reserve ($) | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;167 | &nbsp;&nbsp;Other Reserve Description | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;168 | &nbsp;&nbsp;Letter of Credit? | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;169 | &nbsp;&nbsp;Letter of Credit Balance ($) | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;170 | &nbsp;&nbsp;Letter of Credit Description | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;171 | &nbsp;&nbsp;Release Provisions (Y/N) | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;172 | &nbsp;&nbsp;Loan Purpose | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;173 | &nbsp;&nbsp;Borrower Name | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;174 | &nbsp;&nbsp;Tenant In Common (Y/N) | &nbsp;&nbsp;Loan Agreement |  |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;www.pwc.com | &nbsp;&nbsp;*PricewaterhouseCoopers LLP<br> 300 Madison Avenue, New York, NY 10017<br> T: 646-471-3000* |
|  | 10 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;**GSMS Trust 2026-DAWN** | &nbsp;&nbsp;**EXHIBIT A** |
| &nbsp;&nbsp;**Loan File Review Procedures** |  |

---

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp;**#** | &nbsp;&nbsp;**Specified Attribute** | &nbsp;&nbsp;**Source Document (in order of priority)** | &nbsp;&nbsp;**Tolerance** |
| &nbsp;&nbsp;175 | &nbsp;&nbsp;Sponsor | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;176 | &nbsp;&nbsp;Carve-out Guarantor | &nbsp;&nbsp;Guaranty Agreement |  |
| &nbsp;&nbsp;177 | &nbsp;&nbsp;Recourse | &nbsp;&nbsp;Guaranty Agreement |  |
| &nbsp;&nbsp;178 | &nbsp;&nbsp;Single Purpose Borrower (Y/N) | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;179 | &nbsp;&nbsp;Property Manager | &nbsp;&nbsp;Management Agreement |  |
| &nbsp;&nbsp;180 | &nbsp;&nbsp;Exit Fee | &nbsp;&nbsp;Loan Agreement |  |

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\* The fields for the noted Specified Attributes were either not populated in the Final Data File or populated with the term "NAP". As such, we were instructed by the Company to not perform any procedures on these Specified Attributes.

www.pwc.com PricewaterhouseCoopers LLP<br> 300 Madison Avenue, New York, NY 10017<br> T: 646-471-3000 <br> 11

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| | |
|:---|:---|
| &nbsp;&nbsp;**GSMS Trust 2026-DAWN** | &nbsp;&nbsp;**EXHIBIT B** |
| &nbsp;&nbsp;**Loan File Review Procedures** |  |

---

**Exhibit B - Recalculation Methodology**

---

| | | |
|:---|:---|:---|
| &nbsp;&nbsp;**#** | &nbsp;&nbsp;**Specified Attribute** | &nbsp;&nbsp;**Recalculation Methodology** |
| &nbsp;&nbsp;19 | &nbsp;&nbsp;Loan Per SF ($) | &nbsp;&nbsp;Quotient of (i) Mortgage Loan Cut-off Date Balance ($) and (ii) the aggregate number of SF of the Collateral. |
| &nbsp;&nbsp;21 | &nbsp;&nbsp;Mortgage Loan Cut-off Date Balance ($) | &nbsp;&nbsp;Set equal to Mortgage Loan Original Balance ($). |
| &nbsp;&nbsp;23 | &nbsp;&nbsp;% of Initial Loan Balance | &nbsp;&nbsp;Quotient of (i) Mortgage Loan Allocated Cut-off Date Balance ($) and (ii) the aggregate Mortgage Loan Allocated Cut-off Date Balance ($). |
| &nbsp;&nbsp;27 | &nbsp;&nbsp;Net Mortgage Loan Rate | &nbsp;&nbsp;Difference between (i) Mortgage Loan Rate (%) and (ii) Administrative Fee Rate (%). |
| &nbsp;&nbsp;29 | &nbsp;&nbsp;Mortgage Loan Annual Debt Service ($) | &nbsp;&nbsp;Product of (i) Mortgage Loan Monthly Payment ($) and (ii) 12. |
| &nbsp;&nbsp;42 | &nbsp;&nbsp;Original Term To Maturity (Mos.) | &nbsp;&nbsp;Count of the number of monthly payment dates, from and inclusive of (i) First Due Date, to and including (ii) Maturity Date. |
| &nbsp;&nbsp;43 | &nbsp;&nbsp;Remaining Term To Maturity (Mos.) | &nbsp;&nbsp;Difference between (i) Original Term to Maturity (Mos.) and (ii) Seasoning. |
| &nbsp;&nbsp;45 | &nbsp;&nbsp;Remaining Amortization Term (Mos.) | &nbsp;&nbsp;Difference between (i) Original Amortization Term (Mos.) and (ii) Seasoning. |
| &nbsp;&nbsp;46 | &nbsp;&nbsp;Seasoning | &nbsp;&nbsp;Count of the number of monthly payment dates, from and inclusive of (i) First Due Date, to and including (ii) Cut-off Date. |
| &nbsp;&nbsp;60 | &nbsp;&nbsp;Open Period (Payments) | &nbsp;&nbsp;Count of the number of monthly payment dates, from and inclusive of (i) Open Period Begin Date, to and including (ii) Maturity Date. |
| &nbsp;&nbsp;84 | &nbsp;&nbsp;Mortgage Loan Cut-off Date LTV Ratio (%) | &nbsp;&nbsp;Quotient of (i) Mortgage Loan Cut-off Date Balance ($) and (ii) As-is Appraised Value ($). |
| &nbsp;&nbsp;85 | &nbsp;&nbsp;Mortgage Loan LTV Ratio at Maturity (%) | &nbsp;&nbsp;Quotient of (i) Mortgage Loan Balloon Balance ($) and (ii) As-is Appraised Value ($). |
| &nbsp;&nbsp;123 | &nbsp;&nbsp;Underwritten NOI DSCR (x) | &nbsp;&nbsp;Quotient of (i) Underwritten Net Operating Income ($) and (ii) Mortgage Loan Annual Debt Service ($). |
| &nbsp;&nbsp;124 | &nbsp;&nbsp;Underwritten NOI Debt Yield | &nbsp;&nbsp;Quotient of (i) Underwritten Net Operating Income ($) and (ii) Mortgage Loan Cut-off Date Balance ($). |
| &nbsp;&nbsp;129 | &nbsp;&nbsp;Underwritten NCF DSCR (x) | &nbsp;&nbsp;Quotient of (i) Underwritten Net Cash Flow ($) and (ii) Mortgage Loan Annual Debt Service ($). |
| &nbsp;&nbsp;130 | &nbsp;&nbsp;Underwritten NCF Debt Yield | &nbsp;&nbsp;Quotient of (i) Underwritten Net Cash Flow ($) and (ii) Mortgage Loan Cut-off Date Balance ($). |

---

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| | |
|:---|:---|
| &nbsp;&nbsp;www.pwc.com | &nbsp;&nbsp;*PricewaterhouseCoopers LLP<br> 300 Madison Avenue, New York, NY 10017<br> T: 646-471-3000* |
|  | 12 |

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