# EDGAR Filing Document

**Accession Number:** 0000850779
**File Stem:** 0001539497-26-001042
**Filing Date:** 2026-3
**Character Count:** 28801
**Document Hash:** 5710ac5b392947356254fc602420e5c9
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001539497-26-001042.hdr.sgml**: 20260327

**ACCESSION NUMBER**: 0001539497-26-001042

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

**PUBLIC DOCUMENT COUNT**: 4

**CONFORMED PERIOD OF REPORT**: 20260327

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

**FILED AS OF DATE**: 20260327

**DATE AS OF CHANGE**: 20260327

**ABS RULE**: RULE-15GA2

**REGISTERED ENTITY**: N

**ABS ASSET CLASS**: Commercial mortgages

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** WELLS FARGO COMMERCIAL MORTGAGE SECURITIES INC
- **CENTRAL INDEX KEY:** 0000850779
- **STANDARD INDUSTRIAL CLASSIFICATION:** ASSET-BACKED SECURITIES [6189]
- **ORGANIZATION NAME:** Office of Structured Finance
- **EIN:** 561643598
- **STATE OF INCORPORATION:** NC
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 025-00461
- **FILM NUMBER:** 26807175

**BUSINESS ADDRESS:**
- **STREET 1:** 301 SOUTH COLLEGE STREET
- **CITY:** CHARLOTTE
- **STATE:** NC
- **ZIP:** 28228-0166
- **BUSINESS PHONE:** 7043832556

**MAIL ADDRESS:**
- **STREET 1:** 301 SOUTH COLLEGE STREET
- **CITY:** CHARLOTTE
- **STATE:** NC
- **ZIP:** 28228-0166

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** WACHOVIA COMMERCIAL MORTGAGE SECURITIES INC
- **DATE OF NAME CHANGE:** 20020304

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** FIRST UNION COMMERCIAL MORTGAGE SECURITIES INC
- **DATE OF NAME CHANGE:** 19960520

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** FIRST UNION MORTGAGE SECURITIES INC
- **DATE OF NAME CHANGE:** 19951013
**DEPOSITOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** WELLS FARGO COMMERCIAL MORTGAGE SECURITIES INC
- **CENTRAL INDEX KEY:** 0000850779
- **STANDARD INDUSTRIAL CLASSIFICATION:** ASSET-BACKED SECURITIES [6189]
- **ORGANIZATION NAME:** Office of Structured Finance
- **EIN:** 561643598
- **STATE OF INCORPORATION:** NC
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 301 SOUTH COLLEGE STREET
- **CITY:** CHARLOTTE
- **STATE:** NC
- **ZIP:** 28228-0166
- **BUSINESS PHONE:** 7043832556

**MAIL ADDRESS:**
- **STREET 1:** 301 SOUTH COLLEGE STREET
- **CITY:** CHARLOTTE
- **STATE:** NC
- **ZIP:** 28228-0166

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** WACHOVIA COMMERCIAL MORTGAGE SECURITIES INC
- **DATE OF NAME CHANGE:** 20020304

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** FIRST UNION COMMERCIAL MORTGAGE SECURITIES INC
- **DATE OF NAME CHANGE:** 19960520

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** FIRST UNION MORTGAGE SECURITIES INC
- **DATE OF NAME CHANGE:** 19951013
**SECURITIZER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** WELLS FARGO COMMERCIAL MORTGAGE SECURITIES INC
- **CENTRAL INDEX KEY:** 0000850779
- **STANDARD INDUSTRIAL CLASSIFICATION:** ASSET-BACKED SECURITIES [6189]
- **ORGANIZATION NAME:** Office of Structured Finance
- **EIN:** 561643598
- **STATE OF INCORPORATION:** NC
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 025-00461

**BUSINESS ADDRESS:**
- **STREET 1:** 301 SOUTH COLLEGE STREET
- **CITY:** CHARLOTTE
- **STATE:** NC
- **ZIP:** 28228-0166
- **BUSINESS PHONE:** 7043832556

**MAIL ADDRESS:**
- **STREET 1:** 301 SOUTH COLLEGE STREET
- **CITY:** CHARLOTTE
- **STATE:** NC
- **ZIP:** 28228-0166

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** WACHOVIA COMMERCIAL MORTGAGE SECURITIES INC
- **DATE OF NAME CHANGE:** 20020304

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** FIRST UNION COMMERCIAL MORTGAGE SECURITIES INC
- **DATE OF NAME CHANGE:** 19960520

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** FIRST UNION MORTGAGE SECURITIES INC
- **DATE OF NAME CHANGE:** 19951013

**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>[_] 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: 0000850779

<u>KRE Commercial Mortgage Trust 2026-ICNA</u> <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> 

A.J. Sfarra, (212) 214-5613

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

contact in connection with this filing

**INFORMATION TO BE INCLUDED IN THE REPORT**

**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 Exhibit 1 hereto is an agreed-upon procedures report, dated March 27, 2026, obtained by the depositor, with respect to certain agreed-upon procedures performed by KPMG 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.

Wells Fargo Commercial Mortgage Securities, Inc.

(Depositor)

Date: March 27, 2026

/s/ Anthony J. Sfarra

By: Anthony J. Sfarra, President<br> (senior officer in charge of securitization of the depositor)

Exhibit 1 Independent Accountants' Agreed-Upon Procedures Report, dated March 27, 2026.

## Ex-1

**Exhibit 1**

---

| | |
|:---|:---|
| ![](kpmglogo.jpg) |  |
|  | KPMG LLP<br> Two Manhattan West<br> 375 9th Avenue, 17th Floor<br> New York, NY 10001 |

---

**Independent Accountants' Agreed-Upon Procedures Report**

Wells Fargo Commercial Mortgage Securities, Inc.

Wells Fargo Bank, National Association

(together, the "Company")

Wells Fargo Securities, LLC

Goldman Sachs & Co. LLC

Goldman Sachs Bank USA

Goldman Sachs Mortgage Company

Barclays Capital Real Estate Inc.

Barclays Capital Inc.

KKR Capital Markets LLC

(collectively, the "Specified Parties"):

Re: KRE Commercial Mortgage Trust 2026-ICNA – Data File Procedures

We have performed the procedures described below on the specified attributes in an electronic data file entitled "KRE 2026-ICNA Securitization Tape.xlsx" provided by the Company on March 26, 2026 (the "Data File"), containing information on one mortgage loan (the "Mortgage Loan") and one related mortgaged property (the "Mortgaged Property") as of April 9, 2026 (the "Cut-off Date"), which we were informed is intended to be included as collateral in the offering by KRE Commercial Mortgage Trust 2026-ICNA, Commercial Mortgage Pass-Through Certificates, Series 2026-ICNA (the "Certificates"). The Company is responsible for the specified attributes identified by the Company in the Data File.

The Specified Parties have agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose of assisting specified parties in evaluating the accuracy of the specified attributes in the Data File. This report may not be suitable for any other purpose. No other parties have agreed to or acknowledged the appropriateness of these procedures for the intended purpose or any other purpose.

The procedures performed may not address all the items of interest to a specified party of this report and may not meet the needs of all specified parties of this report and, as such, specified parties are responsible for determining whether the procedures performed are appropriate for their purposes. We make no representation regarding the appropriateness of the procedures either for the intended purpose or for any other purpose.

Unless otherwise stated, the following definitions have been adopted in presenting our procedures and findings:

&nbsp;&nbsp;&nbsp;&nbsp;· The term "compared" means compared to the information shown and found it to be in agreement, unless otherwise stated.
Such compared information was deemed to be in agreement if differences were within the reporting threshold.

&nbsp;&nbsp;&nbsp;&nbsp;· The term "recomputed" means recalculated and compared the result to the information shown and found it to be in agreement,
unless otherwise stated. Such recomputed information was deemed to be in agreement if differences were within the reporting threshold.

&nbsp;&nbsp;&nbsp;&nbsp;· The term "reporting threshold" means that dollar amounts and percentages were within $1.00 and 0.1%, respectively.

KPMG LLP, a Delaware limited liability partnership, and its subsidiaries are part of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee.

![](kpmglogo2.jpg)

&nbsp;&nbsp;&nbsp;&nbsp;· The term "Provided by the Company" when used in the "Source Document(s)" column of Attachment A, means we were
instructed by the Company to assume the attribute is accurate and not perform any procedure.

&nbsp;&nbsp;&nbsp;&nbsp;· The term "Loan Files" means the electronic copies of source documents provided by the Company and listed in Attachment
A. Where the term "Draft" is used, it means source documents provided by the Company and listed in Attachment A are in draft
form and are not executed with signatures as of the date of this report. We make no representation regarding the validity or accuracy
of any of the source documents.

&nbsp;&nbsp;&nbsp;&nbsp;· The term "Compared Attributes" means the list of fields in the Data File which were selected by the Company for us to
perform comparison procedures for and are listed in Attachment A.

&nbsp;&nbsp;&nbsp;&nbsp;· The term "Recomputed Attributes" means the list of fields in the Data File which were selected by the Company for us to
perform recomputation procedures for and are listed in Attachment B.

&nbsp;&nbsp;&nbsp;&nbsp;· The term "Calculation Methodology" means the formula listed in the "Calculation Methodology" column of Attachment
B containing the calculation methodology for the Recomputed Attributes provided by the Company.

&nbsp;&nbsp;&nbsp;&nbsp;· The term "Provided Information" means the Cut-off Date, Loan Files and Calculation Methodology.

Prior to being provided the Data File, we received one or more earlier versions of the data file on which to perform our procedures. In performing those procedures, we identified differences which were communicated to the Company. The Data File represents the revised information reflecting resolution of differences communicated as determined appropriate by the Company. We performed the procedures on the Data File, and the results of those procedures are reflected herein.

The procedures we were instructed by the Company to perform for the Mortgage Loan and related Mortgaged Property in the Data File and the associated findings are as follows.

A. We compared the Compared Attributes in the Data File (except for those with "Provided by the Company" in the "Source
Document(s)" column of Attachment A) to the corresponding information included in the Loan Files. The Company indicated that the
absence of any of the information in the Loan Files or the inability to agree the indicated information from the Data File to the Loan
Files for each of the attributes identified, constituted an exception, except for those Compared Attributes with "Provided by the
Company" in the "Source Document(s)" column of Attachment A.

B. We recomputed the Recomputed Attributes in the Data File using (i) the corresponding information contained in the Data File and (ii)
the Calculation Methodology.

We found such information to be in agreement without exception.

We were engaged by the Company to perform this agreed-upon procedures engagement. We conducted our engagement in accordance with attestation standards established by the American Institute of Certified Public Accountants, which involves us performing the specific procedures agreed to and acknowledged above and reporting on findings based on performing those procedures. We were not engaged to, and did not, conduct an examination or review, the objective of which would be the expression of an opinion or conclusion, respectively, on the specified attributes in the 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.

We are required to be independent of the Company and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.

![](kpmglogo2.jpg)

The procedures performed were applied based on the information included in the Data File and Provided Information, without verification or evaluation of such information by us; therefore, we express no opinion or any other form of assurance regarding (i) the reasonableness of the information provided to us by the Company, (ii) the physical existence of the Mortgage Loan and related Mortgaged Property, (iii) the reliability or accuracy of the Provided Information which was used in our procedures, or (iv) matters of legal interpretation.

The procedures performed were not intended to address, nor did they address: (i) the conformity of the origination of the Mortgage Loan to stated underwriting or credit extension guidelines, standards, criteria or other requirements, (ii) the value of collateral securing the Mortgage Loan being securitized, (iii) the compliance of the originator of the Mortgage Loan with federal, state, and local laws and regulations, or (iv) any other factor or characteristic of the Mortgage Loan and related Mortgaged Property that would be material to the likelihood that the issuer of the Certificates will pay interest and principal in accordance with applicable terms and conditions. The procedures performed were not intended to satisfy any criteria for due diligence published by the nationally recognized statistical rating organizations ("NRSROs").

The terms of our engagement are such that we have no responsibility to update this report because of events and circumstances that may subsequently occur.

This report is intended solely for the information and use of the Specified Parties. It is not intended to be and should not be used by any other person or entity, including investors or the NRSROs, who are not identified in the report as the Specified Parties but may have access to this report as required by law or regulation.

/s/ KPMG LLP

New York, New York

March 27, 2026

**ATTACHMENT A**

**COMPARED ATTRIBUTES**

---

| | |
|:---|:---|
| &nbsp;&nbsp;**Attribute** | &nbsp;&nbsp;**Source Document(s)** |
| &nbsp;&nbsp;Loan Number | &nbsp;&nbsp;Provided by the Company |
| &nbsp;&nbsp;Mortgage Loan Originators | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Mortgage Loan Sellers | &nbsp;&nbsp;Provided by the Company |
| &nbsp;&nbsp;Property Name | &nbsp;&nbsp;Provided by the Company |
| &nbsp;&nbsp;Property Address | &nbsp;&nbsp;Appraisal |
| &nbsp;&nbsp;Property City | &nbsp;&nbsp;Appraisal |
| &nbsp;&nbsp;Property State | &nbsp;&nbsp;Appraisal |
| &nbsp;&nbsp;Property Zip Code | &nbsp;&nbsp;Appraisal |
| &nbsp;&nbsp;Year Built | &nbsp;&nbsp;Provided by the Company |
| &nbsp;&nbsp;Year Renovated | &nbsp;&nbsp;Appraisal |
| &nbsp;&nbsp;General Property Type | &nbsp;&nbsp;Appraisal |
| &nbsp;&nbsp;No. of Units | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Unit of Measure | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Occupancy % | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Occupancy % Source Date | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Loan Purpose (Acquisition, Refinance, Finance) | &nbsp;&nbsp;Provided by the Company |
| &nbsp;&nbsp;Borrower Name | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Borrower Sponsor | &nbsp;&nbsp;Provided by the Company |
| &nbsp;&nbsp;Non-Recourse Carveout Guarantor | &nbsp;&nbsp;Draft Guaranty |
| &nbsp;&nbsp;Property Manager | &nbsp;&nbsp;Management Agreement |
| &nbsp;&nbsp;Note Date | &nbsp;&nbsp;Provided by the Company |
| &nbsp;&nbsp;First Payment Date | &nbsp;&nbsp;Provided by the Company |
| &nbsp;&nbsp;Anticipated Repayment Date | &nbsp;&nbsp;Provided by the Company |
| &nbsp;&nbsp;Maturity Date | &nbsp;&nbsp;Provided by the Company |
| &nbsp;&nbsp;Rate Type | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Mortgage Rate Index | &nbsp;&nbsp;Provided by the Company |
| &nbsp;&nbsp;Mortgage Loan Spread | &nbsp;&nbsp;Provided by the Company |
| &nbsp;&nbsp;Assumed SOFR | &nbsp;&nbsp;Provided by the Company |
| &nbsp;&nbsp;Assumed SOFR Cap | &nbsp;&nbsp;Provided by the Company |
| &nbsp;&nbsp;Trustee/Certificate Administrator Fee Rate | &nbsp;&nbsp;Provided by the Company |
| &nbsp;&nbsp;Servicing Fee Rate | &nbsp;&nbsp;Provided by the Company |
| &nbsp;&nbsp;Operating Advisor Fee Rate | &nbsp;&nbsp;Provided by the Company |
| &nbsp;&nbsp;CREFC Fee Rate | &nbsp;&nbsp;Provided by the Company |
| &nbsp;&nbsp;Interest Accrual Basis | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Interest Rate Change Amount | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Interest Rate Change Trigger | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Trust Notes Original Principal Balance | &nbsp;&nbsp;Provided by the Company |
| &nbsp;&nbsp;Partial Release and/or Partial Prepayment (Y/N) | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Prepayment Restriction Code | &nbsp;&nbsp;Provided by the Company |
| &nbsp;&nbsp;Amortization Term (Original) | &nbsp;&nbsp;Draft Loan Agreement |

---

**ATTACHMENT A**

---

| | |
|:---|:---|
| &nbsp;&nbsp;**Attribute** | &nbsp;&nbsp;**Source Document(s)** |
| &nbsp;&nbsp;Amortization Term (Remaining) | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Extension Options Description | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Loan Amortization Type | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;ARD Loan (Y/N) | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Appraisal Firm | &nbsp;&nbsp;Appraisal |
| &nbsp;&nbsp;As-Is Appraisal Valuation Date | &nbsp;&nbsp;Appraisal |
| &nbsp;&nbsp;As-Is Appraised Value | &nbsp;&nbsp;Appraisal |
| &nbsp;&nbsp;LTV Adjusted (Y/N) | &nbsp;&nbsp;Provided by the Company |
| &nbsp;&nbsp;LTV Adjustment Amount | &nbsp;&nbsp;Provided by the Company |
| &nbsp;&nbsp;Total Debt UW NCF DSCR at Cap | &nbsp;&nbsp;Provided by the Company |
| &nbsp;&nbsp;UW DSCRs Adjusted (Y/N) | &nbsp;&nbsp;Provided by the Company |
| &nbsp;&nbsp;UW DSCR Adjustment Amount | &nbsp;&nbsp;Provided by the Company |
| &nbsp;&nbsp;UW DYs Adjusted (Y/N) | &nbsp;&nbsp;Provided by the Company |
| &nbsp;&nbsp;UW DY Adjustment Amount | &nbsp;&nbsp;Provided by the Company |
| &nbsp;&nbsp;UW Revenues | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;UW Expenses | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;UW NOI | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;UW Capital Expenditures | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;UW NCF | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Affiliated Sponsor (Y/N) | &nbsp;&nbsp;Provided by the Company |
| &nbsp;&nbsp;Lien Position | &nbsp;&nbsp;Provided by the Company |
| &nbsp;&nbsp;Title Vesting (Fee/Leasehold/Both) | &nbsp;&nbsp;Provided by the Company |
| &nbsp;&nbsp;Ground Lease Initial Expiration Date | &nbsp;&nbsp;Ground Lease |
| &nbsp;&nbsp;Type of Lockbox | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Engineering Escrow/Deferred Maintenance | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Environmental Escrow | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Springing Environmental Escrow Description | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Tax Escrow (Initial) | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Tax Escrow (Monthly) | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Springing Tax Escrow Description | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Insurance Escrow (Initial) | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Insurance Escrow (Monthly) | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Springing Insurance Escrow Description | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;CapEx Reserve (Initial) | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;CapEx Reserve (Monthly) | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;CapEx Reserve Description | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;TI/LC Reserve (Initial) | &nbsp;&nbsp;Provided by the Company |
| &nbsp;&nbsp;TI/LC Reserve (Monthly) | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;TI/LC Reserve Description | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Other Escrow I Reserve Description | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Other Escrow I (Initial) | &nbsp;&nbsp;Provided by the Company |

---

**ATTACHMENT A**

---

| | |
|:---|:---|
| &nbsp;&nbsp;**Attribute** | &nbsp;&nbsp;**Source Document(s)** |
| &nbsp;&nbsp;Other Escrow I (Monthly) | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Springing Other Escrow I Reserve Description | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Other Escrow II Reserve Description | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Other Escrow II (Initial) | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Other Escrow II (Monthly) | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Springing Other Escrow II Reserve Description | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Other Escrow III Reserve Description | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Other Escrow III (Initial) | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Other Escrow III (Monthly) | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Springing Other Escrow III Reserve Description | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Pari Passu Debt (Y/N) | &nbsp;&nbsp;Provided by the Company |
| &nbsp;&nbsp;Junior Notes Original Balance ($) | &nbsp;&nbsp;Provided by the Company |
| &nbsp;&nbsp;Junior Notes Cut-off Date Balance ($) | &nbsp;&nbsp;Provided by the Company |
| &nbsp;&nbsp;Companion Notes Original Balance | &nbsp;&nbsp;Provided by the Company |
| &nbsp;&nbsp;Companion Notes Cut-off Date Balance | &nbsp;&nbsp;Provided by the Company |
| &nbsp;&nbsp;Companion Notes Description | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Existing Subordinate Secured Debt (Y/N) | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Sub Sec Debt Description | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Sub Sec Debt Original Principal Balance | &nbsp;&nbsp;Provided by the Company |
| &nbsp;&nbsp;Sub Sec Debt Cut-Off Date Principal Balance | &nbsp;&nbsp;Provided by the Company |
| &nbsp;&nbsp;Existing Mezzanine Debt (Y/N) | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Mezzanine Debt Cut-Off Date Principal Balance | &nbsp;&nbsp;Provided by the Company |
| &nbsp;&nbsp;Existing Unsecured Debt (Y/N) | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Unsecured Debt Cut-Off Date Principal Balance | &nbsp;&nbsp;Provided by the Company |
| &nbsp;&nbsp;Future Secured Debt Permitted (Y/N) | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Future Mezzanine Debt Permitted (Y/N) | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Future Unsecured Debt Permitted (Y/N) | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Environmental Phase I Report Date | &nbsp;&nbsp;Phase I Environmental Report |
| &nbsp;&nbsp;Phase II Performed | &nbsp;&nbsp;Phase I Environmental Report |
| &nbsp;&nbsp;Engineering Report Firm | &nbsp;&nbsp;Engineering Report |
| &nbsp;&nbsp;Engineering Report Date | &nbsp;&nbsp;Engineering Report |
| &nbsp;&nbsp;Seismic Report Date | &nbsp;&nbsp;Provided by the Company |
| &nbsp;&nbsp;Seismic PML % | &nbsp;&nbsp;Provided by the Company |
| &nbsp;&nbsp;Seismic Insurance Required and Obtained if PML >= 20% (Y/N) | &nbsp;&nbsp;Provided by the Company |
| &nbsp;&nbsp;Single-Tenant (Y/N) | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Largest Tenant Name by UW Gross Rent | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Largest Tenant SqFt | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Largest Tenant Exp. Date | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Second Largest Tenant Name by UW Gross Rent | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Second Largest Tenant SqFt | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Second Largest Tenant Exp. Date | &nbsp;&nbsp;Underwriting File |

---

**ATTACHMENT A**

---

| | |
|:---|:---|
| &nbsp;&nbsp;**Attribute** | &nbsp;&nbsp;**Source Document(s)** |
| &nbsp;&nbsp;Third Largest Tenant Name by UW Gross Rent | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Third Largest Tenant SqFt | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Third Largest Tenant Exp. Date | &nbsp;&nbsp;Underwriting File |

---

**ATTACHMENT B**

**RECOMPUTED ATTRIBUTES**

---

| | |
|:---|:---|
| &nbsp;&nbsp;**Attribute** | &nbsp;&nbsp;**Calculation Methodology** |
| &nbsp;&nbsp;Mortgage Loan Interest Rate | &nbsp;&nbsp;Sum of Mortgage Loan Spread and Assumed SOFR |
| &nbsp;&nbsp;Mortgage Loan Interest Rate at Cap | &nbsp;&nbsp;Sum of Mortgage Loan Spread and Assumed SOFR Cap |
| &nbsp;&nbsp;Monthly Debt Service Amount | &nbsp;&nbsp;Product of Trust Notes Cut-Off Date Balance, Mortgage Loan Interest Rate, and 365/360 divided by 12 |
| &nbsp;&nbsp;Monthly Debt Service Amount at Cap | &nbsp;&nbsp;Product of Trust Notes Cut-Off Date Balance, Mortgage Loan Interest Rate at Cap, and 365/360 divided by 12 |
| &nbsp;&nbsp;Trust Notes Cut-Off Date Balance | &nbsp;&nbsp;Set equal to Trust Notes Original Principal Balance |
| &nbsp;&nbsp;Trust Notes Balloon Payment | &nbsp;&nbsp;Set equal to Trust Notes Cut-Off Date Balance |
| &nbsp;&nbsp;Loan Term (Original) (months) | &nbsp;&nbsp;Number of payments between and including the First Payment Date and the Maturity Date |
| &nbsp;&nbsp;Loan Term (Remaining) (months) | &nbsp;&nbsp;Loan Term (Original) (months) minus Seasoning (months) |
| &nbsp;&nbsp;IO Period (months) | &nbsp;&nbsp;Set equal to Loan Term (Original) (months) |
| &nbsp;&nbsp;Seasoning (months) | &nbsp;&nbsp;Number of payments between and including the First Payment Date and the Cut-off Date |
| &nbsp;&nbsp;Total Debt Cut-Off Date LTV Ratio | &nbsp;&nbsp;Set equal to Mortgage Loan Cut-Off Date LTV Ratio |
| &nbsp;&nbsp;Total Debt LTV Ratio at Maturity | &nbsp;&nbsp;Set equal to Mortgage Loan LTV Ratio at Maturity |
| &nbsp;&nbsp;Total Debt UW NCF DSCR | &nbsp;&nbsp;UW NCF divided by the product of Total Debt Cut-Off Date balance, 365/360, and sum of 3.0% and Assumed SOFR |
| &nbsp;&nbsp;Total Debt Cut-Off Date UW NOI Debt Yield | &nbsp;&nbsp;Set equal to Mortgage Loan Cut-Off Date UW NOI Debt Yield |
| &nbsp;&nbsp;Total Debt Cut-Off Date UW NCF Debt Yield | &nbsp;&nbsp;Set equal to Mortgage Loan Cut-Off Date UW NCF Debt Yield |
| &nbsp;&nbsp;Mortgage Loan Cut-Off Date LTV Ratio | &nbsp;&nbsp;Trust Notes Cut-Off Date Balance divided by As-Is Estimated Value |
| &nbsp;&nbsp;Mortgage Loan LTV Ratio at Maturity | &nbsp;&nbsp;Trust Notes Balloon Payment divided by As-Is Estimated Value |
| &nbsp;&nbsp;Mortgage Loan UW NCF DSCR | &nbsp;&nbsp;UW NCF divided by the product of Monthly Debt Service Amount and 12 |
| &nbsp;&nbsp;Mortgage Loan UW NCF DSCR at Cap | &nbsp;&nbsp;UW NCF divided by the product of Monthly Debt Service Amount at Cap and 12 |
| &nbsp;&nbsp;Mortgage Loan Cut-Off Date UW NOI Debt Yield | &nbsp;&nbsp;UW NOI divided by Trust Notes Cut-Off Date Balance |
| &nbsp;&nbsp;Mortgage Loan Cut-Off Date UW NCF Debt Yield | &nbsp;&nbsp;UW NCF divided by Trust Notes Balloon Payment |
| &nbsp;&nbsp;Total Debt Principal Balance | &nbsp;&nbsp;Set equal to Trust Notes Original Principal Balance |
| &nbsp;&nbsp;Total Debt Cut-Off Date Balance | &nbsp;&nbsp;Set equal to Trust Notes Original Principal Balance |

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