# EDGAR Filing Document

**Accession Number:** 0002108968
**File Stem:** 0001539497-26-001626
**Filing Date:** 2026-6
**Character Count:** 45331
**Document Hash:** 319ea22c546c7730c82e06dfb7b4b586
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001539497-26-001626.hdr.sgml**: 20260601

**ACCESSION NUMBER**: 0001539497-26-001626

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

**PUBLIC DOCUMENT COUNT**: 3

**CONFORMED PERIOD OF REPORT**: 20260601

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

**FILED AS OF DATE**: 20260601

**DATE AS OF CHANGE**: 20260601

**ABS RULE**: RULE-15GA2

**REGISTERED ENTITY**: N

**ABS ASSET CLASS**: Commercial mortgages

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Nomura Commercial Asset Depositor Co LLC
- **CENTRAL INDEX KEY:** 0002108968
- **STANDARD INDUSTRIAL CLASSIFICATION:** ASSET-BACKED SECURITIES [6189]
- **ORGANIZATION NAME:** Office of Structured Finance
- **EIN:** 133518229
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0331

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 025-08423
- **FILM NUMBER:** 261050082

**BUSINESS ADDRESS:**
- **STREET 1:** 251 LITTLE FALLS DRIVE
- **CITY:** WILMINGTON
- **STATE:** DE
- **ZIP:** 19808
- **BUSINESS PHONE:** 212-667-9000

**MAIL ADDRESS:**
- **STREET 1:** 251 LITTLE FALLS DRIVE
- **CITY:** WILMINGTON
- **STATE:** DE
- **ZIP:** 19808
**DEPOSITOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Nomura Commercial Asset Depositor Co LLC
- **CENTRAL INDEX KEY:** 0002108968
- **STANDARD INDUSTRIAL CLASSIFICATION:** ASSET-BACKED SECURITIES [6189]
- **ORGANIZATION NAME:** Office of Structured Finance
- **EIN:** 133518229
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0331

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

**BUSINESS ADDRESS:**
- **STREET 1:** 251 LITTLE FALLS DRIVE
- **CITY:** WILMINGTON
- **STATE:** DE
- **ZIP:** 19808
- **BUSINESS PHONE:** 212-667-9000

**MAIL ADDRESS:**
- **STREET 1:** 251 LITTLE FALLS DRIVE
- **CITY:** WILMINGTON
- **STATE:** DE
- **ZIP:** 19808
**SECURITIZER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Nomura Commercial Asset Depositor Co LLC
- **CENTRAL INDEX KEY:** 0002108968
- **STANDARD INDUSTRIAL CLASSIFICATION:** ASSET-BACKED SECURITIES [6189]
- **ORGANIZATION NAME:** Office of Structured Finance
- **EIN:** 133518229
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0331

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 025-08423

**BUSINESS ADDRESS:**
- **STREET 1:** 251 LITTLE FALLS DRIVE
- **CITY:** WILMINGTON
- **STATE:** DE
- **ZIP:** 19808
- **BUSINESS PHONE:** 212-667-9000

**MAIL ADDRESS:**
- **STREET 1:** 251 LITTLE FALLS DRIVE
- **CITY:** WILMINGTON
- **STATE:** DE
- **ZIP:** 19808

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM ABS-15G<br> ASSET-BACKED SECURITIZER<br> REPORT PURSUANT TO SECTION 15G OF<br> THE SECURITIES EXCHANGE ACT OF 1934**

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<br> 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) [ ]

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

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

 <u>X</u> Rule 15Ga-2 under the Exchange Act (17 CFR 240.15Ga-2)

Central Index Key Number of depositor: 0002108968

<u>LONG Trust 2026-ISL</u>

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

Central Index Key Number of issuing entity: N/A<br>

<u>Natalie Grainger, (212) 436-8472</u>

Name and telephone number, including area code, of the person to<br> 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 an agreed-upon procedures report, dated June 1, 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.

Nomura Commercial Asset Depositor Company LLC<br> (Depositor)

Date: June 1, 2026

<u>s/ Natalie Grainger</u>

By: Natalie Grainger, President

(senior officer in charge of securitization of the depositor)

**EXHIBIT INDEX**

Exhibit Number Description <br>Exhibit 1 Agreed-upon procedures report, dated June 1, 2026, of PricewaterhouseCoopers LLP.

## Ex-1

**Exhibit 1**

![[PWC Logo]](pwclogo.jpg)

**Report of Independent Accountants on Applying**

**Agreed-Upon Procedures**

Nomura Commercial Asset Depositor Company LLC

NWL Company, LLC

309 W 49th St.

New York, New York 10019

We ("us" or "PwC") have performed the procedures enumerated below, which were agreed to by Nomura Commercial Asset Depositor Company LLC and NWL Company, LLC (collectively, the "Company," as the engaging party), and Nomura Securities International, Inc., Citigroup Global Markets Inc., and Citi Real Estate Funding 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 LONG Trust 2026-ISL, Commercial Mortgage Pass-Through Certificates, Series 2026-ISL securitization (the "Transaction"). The Company (the "Responsible Party") is responsible for the Transaction and 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 14 mortgaged properties (the "Mortgaged Properties", collectively with the Mortgage Loan Asset, 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:

● 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;

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

● The existence of the assets or collateral securing such assets;

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

● The value of the collateral securing such assets; and

● The compliance of the originator of the assets with federal, state, and local laws and regulations.

www.pwc.com *PricewaterhouseCoopers LLP<br> 401 Broadhollow Rd, Melville, NY 11747<br> T: 631-753-2700*

![[PWC Logo]](pwclogo.jpg)

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:

● The interpretation of Transaction documents included in connection with our procedures;

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

● 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:

● The phrase "Cut-off Date" refers to the date of May 25, 2026.

● The phrase "SOFR Assumption" refers to the provided SOFR value of 3.65000%.

● 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 June 1, 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 LONG 2026-ISL - Accounting Tape_6.1.26.xlsx (provided on June 1, 2026).

● The phrase "Specified Attributes" refers to the fields in the Final Data File.

● 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.

● 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.

● The term "compared" refers to the comparison of certain Specified Attributes to Source Documents, as indicated within Exhibit A.

● The term "recalculated" refers to a re-computation of one or more Specified Attributes using the Company provided methodology as shown within Exhibit B.

www.pwc.com *PricewaterhouseCoopers LLP<br> 401 Broadhollow Rd, Melville, NY 11747<br> T: 631-753-2700*

![[PWC Logo]](pwclogo.jpg)

● 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 shown within Exhibit A.

Source Documents included in the Loan File:

● The phrase "Appraisal Report" refers to a signed or draft appraisal document or exhibit.

● The phrase "Engineering Report" refers to a draft or signed property condition assessment document, exhibit, or matrix.

● The phrase "Environmental Report" refers to a draft or signed phase I and phase II (if applicable) environmental document or exhibit.

● The phrase "Fee Schedule" refers to the documentation for the administrative fee rate related to the Transaction.

● The phrase "Ground Lease" refers to the signed ground lease agreement or exhibit.

● The phrase "Loan Agreement" refers to a draft loan agreement and any exhibits or schedules thereof.

● The phrase "Title Policy" refers to a draft or signed proforma title policy or commitment.

● The phrase "Underwriting File" refers to the electronic underwriting file consisting of historical and underwritten cash flow statements and underwritten rent roll prepared by the Company's underwriting team.

The documents made available to us by the Company for purposes of performing the procedures may have included drafts, unsigned, or non-final versions. We have not verified that such documents were executed or represent the final agreed-upon terms, and did not perform any procedures to compare such documents to executed versions, if any. We did not validate, confirm, or review any signatures for authenticity. Accordingly, we make no representation regarding the completeness, accuracy, or finality of such documents.

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 May 21, 2026 through June 1, 2026, the Company provided us with the Source Documents related to the Collateral for which we:

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

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

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

www.pwc.com *PricewaterhouseCoopers LLP<br> 401 Broadhollow Rd, Melville, NY 11747<br> T: 631-753-2700*

![[PWC Logo]](pwclogo.jpg)

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 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:

● 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

● 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

June 1, 2026

www.pwc.com *PricewaterhouseCoopers LLP<br> 401 Broadhollow Rd, Melville, NY 11747<br> T: 631-753-2700*

**Exhibits**

 

Exhibit A – Loan File Review Procedures

Exhibit B – Recalculation Methodology

www.pwc.com *PricewaterhouseCoopers LLP<br> 401 Broadhollow Rd, Melville, NY 11747<br> T: 631-753-2700*

---

| | |
|:---|:---|
| &nbsp;&nbsp;**LONG 2026-ISL** | &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 (by order of priority)** | &nbsp;&nbsp;**Tolerance Levels** |
| &nbsp;&nbsp;1 | &nbsp;&nbsp;ID | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;2 | &nbsp;&nbsp;Loan/Property | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;3 | &nbsp;&nbsp;Mortgage Loan Originator | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;4 | &nbsp;&nbsp;Property Name | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;5 | &nbsp;&nbsp;Property Address | &nbsp;&nbsp;Appraisal Report; Engineering Report |  |
| &nbsp;&nbsp;6 | &nbsp;&nbsp;Property City | &nbsp;&nbsp;Appraisal Report; Engineering Report |  |
| &nbsp;&nbsp;7 | &nbsp;&nbsp;State | &nbsp;&nbsp;Appraisal Report |  |
| &nbsp;&nbsp;8 | &nbsp;&nbsp;County | &nbsp;&nbsp;Appraisal Report |  |
| &nbsp;&nbsp;9 | &nbsp;&nbsp;Zip Code | &nbsp;&nbsp;Appraisal Report |  |
| &nbsp;&nbsp;10 | &nbsp;&nbsp;Property Type | &nbsp;&nbsp;Appraisal Report |  |
| &nbsp;&nbsp;11 | &nbsp;&nbsp;Property Subtype <sup>(1)</sup> | &nbsp;&nbsp;Appraisal Report |  |
| &nbsp;&nbsp;12 | &nbsp;&nbsp;Year Built | &nbsp;&nbsp;Appraisal Report |  |
| &nbsp;&nbsp;13 | &nbsp;&nbsp;Year Renovated | &nbsp;&nbsp;Appraisal Report |  |
| &nbsp;&nbsp;14 | &nbsp;&nbsp;Total Number of Units | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;15 | &nbsp;&nbsp;Unit type | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;16 | &nbsp;&nbsp;Medical Use SF | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;17 | &nbsp;&nbsp;Medical Use % | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;18 | &nbsp;&nbsp;Most Recent Occupancy % | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;19 | &nbsp;&nbsp;Occupancy Date | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;20 | &nbsp;&nbsp;Original Mortgage Loan Balance | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;21 | &nbsp;&nbsp;Cut-off Date Mortgage Loan Balance | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;22 | &nbsp;&nbsp;Cut-off Date Mortgage Loan Balance Per Square Foot | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;23 | &nbsp;&nbsp;Mortgage Loan Balance at Maturity | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;24 | &nbsp;&nbsp;Total Debt Original Balance | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;25 | &nbsp;&nbsp;Total Debt Cut-off Date Balance | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;26 | &nbsp;&nbsp;Loan Purpose | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;27 | &nbsp;&nbsp;Borrower Entities | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;28 | &nbsp;&nbsp;Sponsor | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;29 | &nbsp;&nbsp;Guarantor | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;30 | &nbsp;&nbsp;Property Manager | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;31 | &nbsp;&nbsp;Title Type | &nbsp;&nbsp;Title Policy |  |

---

www.pwc.com *PricewaterhouseCoopers LLP<br> 401 Broadhollow Rd, Melville, NY 11747<br> T: 631-753-2700*

---

| | |
|:---|:---|
| &nbsp;&nbsp;**LONG 2026-ISL** | &nbsp;&nbsp;**EXHIBIT A** |
| &nbsp;&nbsp;**Loan File Review Procedures** |  |

---

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp;**#** | &nbsp;&nbsp;**Specified Attribute** | &nbsp;&nbsp;**Source Document (by order of priority)** | &nbsp;&nbsp;**Tolerance Levels** |
| &nbsp;&nbsp;32 | &nbsp;&nbsp;Origination Date | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;33 | &nbsp;&nbsp;Payment Date | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;34 | &nbsp;&nbsp;First Payment Date | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;35 | &nbsp;&nbsp;Initial Maturity Date | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;36 | &nbsp;&nbsp;Extension Options (Y/N) | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;37 | &nbsp;&nbsp;Extension Option Description | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;38 | &nbsp;&nbsp;Fully Extended Maturity Date | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;39 | &nbsp;&nbsp;Payment Grace Period Event of Default | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;40 | &nbsp;&nbsp;Payment Grace Period Event of Late Fee | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;41 | &nbsp;&nbsp;Balloon Grace Period Event of Default | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;42 | &nbsp;&nbsp;Balloon Grace Period Event of Default Late Fee | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;43 | &nbsp;&nbsp;Interest Accrual Period Start | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;44 | &nbsp;&nbsp;Interest Accrual Period End | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;45 | &nbsp;&nbsp;Original Mortgage Loan Term | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;46 | &nbsp;&nbsp;Fully Extended Mortgage Loan Term | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;47 | &nbsp;&nbsp;Original Mortgage Loan Amortization Term | &nbsp;&nbsp;Not Applicable\* |  |
| &nbsp;&nbsp;48 | &nbsp;&nbsp;Mortgage Loan IO Period | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;49 | &nbsp;&nbsp;Seasoning | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;50 | &nbsp;&nbsp;Remaining Mortgage Loan Term to Maturity | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;51 | &nbsp;&nbsp;Remaining Mortgage Loan Amortization Term | &nbsp;&nbsp;Not Applicable\* |  |
| &nbsp;&nbsp;52 | &nbsp;&nbsp;Rate Type | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;53 | &nbsp;&nbsp;Amortization Type | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;54 | &nbsp;&nbsp;Accrual Basis | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;55 | &nbsp;&nbsp;Mortgage Loan Interest Rate Adjustment Frequency | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;56 | &nbsp;&nbsp;Mortgage Loan Spread | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;57 | &nbsp;&nbsp;Mortgage Loan SOFR Rounding Methodology | &nbsp;&nbsp;Loan Agreement |  |

---

www.pwc.com *PricewaterhouseCoopers LLP<br> 401 Broadhollow Rd, Melville, NY 11747<br> T: 631-753-2700*

---

| | |
|:---|:---|
| &nbsp;&nbsp;**LONG 2026-ISL** | &nbsp;&nbsp;**EXHIBIT A** |
| &nbsp;&nbsp;**Loan File Review Procedures** |  |

---

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp;**#** | &nbsp;&nbsp;**Specified Attribute** | &nbsp;&nbsp;**Source Document (by order of priority)** | &nbsp;&nbsp;**Tolerance Levels** |
| &nbsp;&nbsp;58 | &nbsp;&nbsp;Mortgage Loan SOFR Floor | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;59 | &nbsp;&nbsp;Mortgage Loan SOFR Cap Strike Rate | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;60 | &nbsp;&nbsp;Mortgage Loan SOFR Cap Expiration Date | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;61 | &nbsp;&nbsp;Mortgage Loan SOFR Cap Provider | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;62 | &nbsp;&nbsp;Mortgage Loan SOFR Cap Provider Rating (F/M/S) | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;63 | &nbsp;&nbsp;Mortgage Loan Interest Rate | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;64 | &nbsp;&nbsp;Mortgage Loan Annual Debt Service | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;65 | &nbsp;&nbsp;Mortgage Loan Monthly Debt Service | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;66 | &nbsp;&nbsp;Prepayment String | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;67 | &nbsp;&nbsp;Partial Prepayments Allowed | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;68 | &nbsp;&nbsp;Partial Release Permitted | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;69 | &nbsp;&nbsp;Partial Release Description | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;70 | &nbsp;&nbsp;Future Funding Provisions | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;71 | &nbsp;&nbsp;LockBox (Y/N) | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;72 | &nbsp;&nbsp;LockBox Type | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;73 | &nbsp;&nbsp;Cash Management | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;74 | &nbsp;&nbsp;Springing Conditions | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;75 | &nbsp;&nbsp;Single Purpose Entity | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;76 | &nbsp;&nbsp;Non-Consolidation Letter | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;77 | &nbsp;&nbsp;Ground Lease? (Y/N) | &nbsp;&nbsp;Ground Lease |  |
| &nbsp;&nbsp;78 | &nbsp;&nbsp;Ground Lease Expiration Date | &nbsp;&nbsp;Ground Lease |  |
| &nbsp;&nbsp;79 | &nbsp;&nbsp;Ground Lease Extension Terms | &nbsp;&nbsp;Ground Lease |  |
| &nbsp;&nbsp;80 | &nbsp;&nbsp;Annual Ground Lease Payment | &nbsp;&nbsp;Ground Lease |  |
| &nbsp;&nbsp;81 | &nbsp;&nbsp;Ground Lease Escalation Terms | &nbsp;&nbsp;Ground Lease |  |
| &nbsp;&nbsp;82 | &nbsp;&nbsp;Existing Additional Debt | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;83 | &nbsp;&nbsp;Additional Debt Type | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;84 | &nbsp;&nbsp;Future Debt Permitted? | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;85 | &nbsp;&nbsp;Future Debt Description | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;86 | &nbsp;&nbsp;Initial Tax Reserve | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;87 | &nbsp;&nbsp;Monthly Tax Reserve | &nbsp;&nbsp;Loan Agreement |  |

---

www.pwc.com *PricewaterhouseCoopers LLP<br> 401 Broadhollow Rd, Melville, NY 11747<br> T: 631-753-2700*

---

| | |
|:---|:---|
| &nbsp;&nbsp;**LONG 2026-ISL** | &nbsp;&nbsp;**EXHIBIT A** |
| &nbsp;&nbsp;**Loan File Review Procedures** |  |

---

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp;**#** | &nbsp;&nbsp;**Specified Attribute** | &nbsp;&nbsp;**Source Document (by order of priority)** | &nbsp;&nbsp;**Tolerance Levels** |
| &nbsp;&nbsp;88 | &nbsp;&nbsp;Tax Reserve Cap | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;89 | &nbsp;&nbsp;Initial Insurance Reserve | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;90 | &nbsp;&nbsp;Monthly Insurance Reserve | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;91 | &nbsp;&nbsp;Insurance Reserve Cap | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;92 | &nbsp;&nbsp;Deferred Maintenance Reserve Deposit Amount | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;93 | &nbsp;&nbsp;Initial Replacement Reserves | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;94 | &nbsp;&nbsp;Monthly Replacement Reserves | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;95 | &nbsp;&nbsp;Replacement Reserves Cap | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;96 | &nbsp;&nbsp;Initial Rollover Reserve | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;97 | &nbsp;&nbsp;Monthly Rollover Reserve | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;98 | &nbsp;&nbsp;Rollover Reserve Cap | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;99 | &nbsp;&nbsp;Other Reserve Type | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;100 | &nbsp;&nbsp;Other Reserve Initial Deposit | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;101 | &nbsp;&nbsp;Other Reserve Monthly Deposit | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;102 | &nbsp;&nbsp;Other Reserve Cap | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;103 | &nbsp;&nbsp;Letter of Credit | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;104 | &nbsp;&nbsp;Description of LOC | &nbsp;&nbsp;Loan Agreement |  |
| &nbsp;&nbsp;105 | &nbsp;&nbsp;Appraised Value | &nbsp;&nbsp;Appraisal Report |  |
| &nbsp;&nbsp;106 | &nbsp;&nbsp;Appraisal Type | &nbsp;&nbsp;Appraisal Report |  |
| &nbsp;&nbsp;107 | &nbsp;&nbsp;Date of Appraisal (Valuation Date) | &nbsp;&nbsp;Appraisal Report |  |
| &nbsp;&nbsp;108 | &nbsp;&nbsp;Appraised Value per Unit | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;109 | &nbsp;&nbsp;Appraisal Cap Rate | &nbsp;&nbsp;Appraisal Report |  |
| &nbsp;&nbsp;110 | &nbsp;&nbsp;Appraisal Firm | &nbsp;&nbsp;Appraisal Report |  |
| &nbsp;&nbsp;111 | &nbsp;&nbsp;Environmental Firm | &nbsp;&nbsp;Environmental Report |  |
| &nbsp;&nbsp;112 | &nbsp;&nbsp;Phase I Date | &nbsp;&nbsp;Environmental Report |  |
| &nbsp;&nbsp;113 | &nbsp;&nbsp;Material Recognized Environmental Concern | &nbsp;&nbsp;Environmental Report |  |
| &nbsp;&nbsp;114 | &nbsp;&nbsp;Phase II Recommended | &nbsp;&nbsp;Environmental Report |  |
| &nbsp;&nbsp;115 | &nbsp;&nbsp;Phase II Date | &nbsp;&nbsp;Environmental Report |  |
| &nbsp;&nbsp;116 | &nbsp;&nbsp;Engineering Firm | &nbsp;&nbsp;Engineering Report |  |

---

www.pwc.com *PricewaterhouseCoopers LLP<br> 401 Broadhollow Rd, Melville, NY 11747<br> T: 631-753-2700*

---

| | |
|:---|:---|
| &nbsp;&nbsp;**LONG 2026-ISL** | &nbsp;&nbsp;**EXHIBIT A** |
| &nbsp;&nbsp;**Loan File Review Procedures** |  |

---

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp;**#** | &nbsp;&nbsp;**Specified Attribute** | &nbsp;&nbsp;**Source Document (by order of priority)** | &nbsp;&nbsp;**Tolerance Levels** |
| &nbsp;&nbsp;117 | &nbsp;&nbsp;Engineering Report Date | &nbsp;&nbsp;Engineering Report |  |
| &nbsp;&nbsp;118 | &nbsp;&nbsp;Seismic Firm | &nbsp;&nbsp;Not Applicable\* |  |
| &nbsp;&nbsp;119 | &nbsp;&nbsp;Seismic Report Date | &nbsp;&nbsp;Not Applicable\* |  |
| &nbsp;&nbsp;120 | &nbsp;&nbsp;Seismic Zone | &nbsp;&nbsp;Not Applicable\* |  |
| &nbsp;&nbsp;121 | &nbsp;&nbsp;Seismic PML% | &nbsp;&nbsp;Not Applicable\* |  |
| &nbsp;&nbsp;122 | &nbsp;&nbsp;2023 Effective Gross Income | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;123 | &nbsp;&nbsp;2023 Expenses | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;124 | &nbsp;&nbsp;2023 NOI | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;125 | &nbsp;&nbsp;2024 Effective Gross Income | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;126 | &nbsp;&nbsp;2024 Expenses | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;127 | &nbsp;&nbsp;2024 NOI | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;128 | &nbsp;&nbsp;2025 Effective Gross Income | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;129 | &nbsp;&nbsp;2025 Expenses | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;130 | &nbsp;&nbsp;2025 NOI | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;131 | &nbsp;&nbsp;TTM As of Date | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;132 | &nbsp;&nbsp;TTM Effective Gross Income | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;133 | &nbsp;&nbsp;TTM Expenses | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;134 | &nbsp;&nbsp;TTM NOI | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;135 | &nbsp;&nbsp; Underwritten Effective Gross Income | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;136 | &nbsp;&nbsp;Underwritten Base Rent | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;137 | &nbsp;&nbsp; Underwritten Total Expenses | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;138 | &nbsp;&nbsp; Underwritten NOI | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;139 | &nbsp;&nbsp; Underwritten Replacement Reserves | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;140 | &nbsp;&nbsp; Underwritten TI/LC | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;141 | &nbsp;&nbsp; Underwritten NCF | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;142 | &nbsp;&nbsp;Underwritten Medical Base Rent | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;143 | &nbsp;&nbsp;% of Underwritten Base Rent from Medical Use | &nbsp;&nbsp;Recalculation |  |

---

www.pwc.com *PricewaterhouseCoopers LLP<br> 401 Broadhollow Rd, Melville, NY 11747<br> T: 631-753-2700*

---

| | |
|:---|:---|
| &nbsp;&nbsp;**LONG 2026-ISL** | &nbsp;&nbsp;**EXHIBIT A** |
| &nbsp;&nbsp;**Loan File Review Procedures** |  |

---

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp;**#** | &nbsp;&nbsp;**Specified Attribute** | &nbsp;&nbsp;**Source Document (by order of priority)** | &nbsp;&nbsp;**Tolerance Levels** |
| &nbsp;&nbsp;144 | &nbsp;&nbsp;Medical IG Tenant Base Rent | &nbsp;&nbsp;Underwriting File | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;145 | &nbsp;&nbsp;% of Rent from IG Tenants | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;146 | &nbsp;&nbsp;% of Medical Rent from IG Tenants | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;147 | &nbsp;&nbsp;Mortgage Loan TTM NOI DSCR | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;148 | &nbsp;&nbsp;Mortgage Loan Underwritten NOI DSCR | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;149 | &nbsp;&nbsp;Mortgage Loan Underwritten NCF DSCR | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;150 | &nbsp;&nbsp;Mortgage Loan TTM NOI DY | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;151 | &nbsp;&nbsp;Mortgage Loan Underwritten NOI DY | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;152 | &nbsp;&nbsp;Mortgage Loan Underwritten NCF DY | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;153 | &nbsp;&nbsp;Mortgage Loan Cut-off Date As-Is LTV | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;154 | &nbsp;&nbsp;Mortgage Loan Maturity Date As-Is LTV | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;155 | &nbsp;&nbsp;Mortgage Loan Interest Rate At Cap | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;156 | &nbsp;&nbsp;Mortgage Loan Annual Debt Service At SOFR Cap | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;157 | &nbsp;&nbsp;Mortgage Loan Monthly Debt Service At SOFR Cap | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;158 | &nbsp;&nbsp;Mortgage Loan Underwritten NOI DSCR At SOFR Cap | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;159 | &nbsp;&nbsp;Mortgage Loan Underwritten NCF DSCR At SOFR Cap | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;160 | &nbsp;&nbsp;Master + Primary Servicer Fee Rate | &nbsp;&nbsp;Fee Schedule |  |
| &nbsp;&nbsp;161 | &nbsp;&nbsp;Trustee/Cert Admin Fee Rate | &nbsp;&nbsp;Fee Schedule |  |
| &nbsp;&nbsp;162 | &nbsp;&nbsp;Operating Advisor Fee | &nbsp;&nbsp;Fee Schedule |  |
| &nbsp;&nbsp;163 | &nbsp;&nbsp;CREFC Fee Rate | &nbsp;&nbsp;None - Company Provided |  |
| &nbsp;&nbsp;164 | &nbsp;&nbsp;Total Admin Fee Rate | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;165 | &nbsp;&nbsp;Net Mortgage Rate | &nbsp;&nbsp;Recalculation |  |

---

www.pwc.com *PricewaterhouseCoopers LLP<br> 401 Broadhollow Rd, Melville, NY 11747<br> T: 631-753-2700*

---

| | |
|:---|:---|
| &nbsp;&nbsp;**LONG 2026-ISL** | &nbsp;&nbsp;**EXHIBIT A** |
| &nbsp;&nbsp;**Loan File Review Procedures** |  |

---

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp;**#** | &nbsp;&nbsp;**Specified Attribute** | &nbsp;&nbsp;**Source Document (by order of priority)** | &nbsp;&nbsp;**Tolerance Levels** |
| &nbsp;&nbsp;166 | &nbsp;&nbsp;Major Tenant 1 | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;167 | &nbsp;&nbsp;Major Tenant 1 Sq. Ft. | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;168 | &nbsp;&nbsp;Major Tenant 1 % of Total | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;169 | &nbsp;&nbsp;Major Tenant 1 Lease Expiration | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;170 | &nbsp;&nbsp;Major Tenant 2 | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;171 | &nbsp;&nbsp;Major Tenant 2 Sq. Ft. | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;172 | &nbsp;&nbsp;Major Tenant 2 % of Total | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;173 | &nbsp;&nbsp;Major Tenant 2 Lease Expiration | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;174 | &nbsp;&nbsp;Major Tenant 3 | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;175 | &nbsp;&nbsp;Major Tenant 3 Sq. Ft. | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;176 | &nbsp;&nbsp;Major Tenant 3 % of Total | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;177 | &nbsp;&nbsp;Major Tenant 3 Lease Expiration | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;178 | &nbsp;&nbsp;Major Tenant 4 | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;179 | &nbsp;&nbsp;Major Tenant 4 Sq. Ft. | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;180 | &nbsp;&nbsp;Major Tenant 4 % of Total | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;181 | &nbsp;&nbsp;Major Tenant 4 Lease Expiration | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;182 | &nbsp;&nbsp;Major Tenant 5 | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;183 | &nbsp;&nbsp;Major Tenant 5 Sq. Ft. | &nbsp;&nbsp;Underwriting File |  |
| &nbsp;&nbsp;184 | &nbsp;&nbsp;Major Tenant 5 % of Total | &nbsp;&nbsp;Recalculation |  |
| &nbsp;&nbsp;185 | &nbsp;&nbsp;Major Tenant 5 Lease Expiration | &nbsp;&nbsp;Underwriting File |  |

---

\* 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.

(1) For the Mortgage Loan Asset identified in the Final Data File with a Property Name of "5 Dakota
Drive", we were instructed by the representatives of the Company to show "Medical" based on sponsor support for the
purposes of performing Specified Attribute 11.

www.pwc.com *PricewaterhouseCoopers LLP<br> 401 Broadhollow Rd, Melville, NY 11747<br> T: 631-753-2700*

---

| | |
|:---|:---|
| &nbsp;&nbsp;**LONG 2026-ISL** | &nbsp;&nbsp;**EXHIBIT B** |
| &nbsp;&nbsp;**Recalculation Methodology** |  |

---

**Exhibit B – Recalculation Methodology**

---

| | | |
|:---|:---|:---|
| &nbsp;&nbsp;**#** | &nbsp;&nbsp;**Specified Attribute** | &nbsp;&nbsp;**Recalculation Methodology** |
| &nbsp;&nbsp;17 | &nbsp;&nbsp;Medical Use % | &nbsp;&nbsp;Quotient of (i) Medical Use SF and (ii) Total Number of Units. |
| &nbsp;&nbsp;21 | &nbsp;&nbsp;Cut-off Date Mortgage Loan Balance | &nbsp;&nbsp;Set equal to the Original Mortgage Loan Balance. |
| &nbsp;&nbsp;22 | &nbsp;&nbsp;Cut-off Date Mortgage Loan Balance Per Square Foot | &nbsp;&nbsp;Quotient of (i) Cut-off Date Mortgage Loan Balance and (ii) Total Number of Units. |
| &nbsp;&nbsp;23 | &nbsp;&nbsp;Mortgage Loan Balance at Maturity | &nbsp;&nbsp;Set equal to the Original Mortgage Loan Balance. |
| &nbsp;&nbsp;24 | &nbsp;&nbsp;Total Debt Original Balance | &nbsp;&nbsp;Set equal to the Original Mortgage Loan Balance. |
| &nbsp;&nbsp;25 | &nbsp;&nbsp;Total Debt Cut-off Date Balance | &nbsp;&nbsp;Set equal to the Total Debt Original Balance. |
| &nbsp;&nbsp;45 | &nbsp;&nbsp;Original Mortgage Loan Term | &nbsp;&nbsp;Count of the number of monthly payment dates from, and inclusive of (i) First Payment Date through and including (ii) the Initial Maturity Date. |
| &nbsp;&nbsp;46 | &nbsp;&nbsp;Fully Extended Mortgage Loan Term | &nbsp;&nbsp;Count of the number of monthly payment dates from, and inclusive of (i) First Payment Date through and including (ii) the Fully Extended Maturity Date. |
| &nbsp;&nbsp;48 | &nbsp;&nbsp;Mortgage Loan IO Period | &nbsp;&nbsp;Set equal to the Original Mortgage Loan Term. |
| &nbsp;&nbsp;49 | &nbsp;&nbsp;Seasoning | &nbsp;&nbsp;Count of the number of monthly payment dates from, and inclusive of (i) First Payment Date, to and inclusive of (ii) Cut-off Date. |
| &nbsp;&nbsp;50 | &nbsp;&nbsp;Remaining Mortgage Loan Term to Maturity | &nbsp;&nbsp;Difference between (i) Original Mortgage Loan Term and (ii) Seasoning. |
| &nbsp;&nbsp;63 | &nbsp;&nbsp;Mortgage Loan Interest Rate | &nbsp;&nbsp;Sum of (i) SOFR Assumption and (ii) Mortgage Loan Spread. |
| &nbsp;&nbsp;64 | &nbsp;&nbsp;Mortgage Loan Annual Debt Service | &nbsp;&nbsp;Product of (i) Mortgage Loan Monthly Debt Service and (ii) 12. |
| &nbsp;&nbsp;65 | &nbsp;&nbsp;Mortgage Loan Monthly Debt Service | &nbsp;&nbsp;Quotient of (i) product of (a) Cut-off Date Mortgage Loan Balance, (b) Mortgage Loan Interest Rate, and (c) the Accrual Basis (365/360) and (ii) 12. |
| &nbsp;&nbsp;108 | &nbsp;&nbsp;Appraised Value per Unit | &nbsp;&nbsp;Quotient of (i) Appraised Value and (ii) Total Number of Units. |
| &nbsp;&nbsp;143 | &nbsp;&nbsp;% of Underwritten Base Rent from Medical Use | &nbsp;&nbsp;Quotient of (i) Underwritten Medical Base Rent and (ii) Underwritten Base Rent. |
| &nbsp;&nbsp;145 | &nbsp;&nbsp;% of Rent from IG Tenants | &nbsp;&nbsp;Quotient of (i) Medical IG Tenant Base Rent and (ii) Underwritten Base Rent. |
| &nbsp;&nbsp;146 | &nbsp;&nbsp;% of Medical Rent from IG Tenants | &nbsp;&nbsp;Quotient of (i) Medical IG Tenant Base Rent and (ii) Underwritten Medical Base Rent. |

---

www.pwc.com *PricewaterhouseCoopers LLP<br> 401 Broadhollow Rd, Melville, NY 11747<br> T: 631-753-2700*

---

| | |
|:---|:---|
| &nbsp;&nbsp;**LONG 2026-ISL** | &nbsp;&nbsp;**EXHIBIT B** |
| &nbsp;&nbsp;**Recalculation Methodology** |  |

---

---

| | | |
|:---|:---|:---|
| &nbsp;&nbsp;**#** | &nbsp;&nbsp;**Specified Attribute** | &nbsp;&nbsp;**Recalculation Methodology** |
| &nbsp;&nbsp;147 | &nbsp;&nbsp;Mortgage Loan TTM NOI DSCR | &nbsp;&nbsp;Quotient of (i) TTM NOI and (ii) Mortgage Loan Annual Debt Service. |
| &nbsp;&nbsp;148 | &nbsp;&nbsp;Mortgage Loan Underwritten NOI DSCR | &nbsp;&nbsp;Quotient of (i) Underwritten NOI and (ii) Mortgage Loan Annual Debt Service. |
| &nbsp;&nbsp;149 | &nbsp;&nbsp;Mortgage Loan Underwritten NCF DSCR | &nbsp;&nbsp;Quotient of (i) Underwritten NCF and (ii) Mortgage Loan Annual Debt Service. |
| &nbsp;&nbsp;150 | &nbsp;&nbsp;Mortgage Loan TTM NOI DY | &nbsp;&nbsp;Quotient of (i) TTM NOI and (ii) Cut-off Date Mortgage Loan Balance. |
| &nbsp;&nbsp;151 | &nbsp;&nbsp;Mortgage Loan Underwritten NOI DY | &nbsp;&nbsp;Quotient of (i) Underwritten NOI and (ii) Cut-off Date Mortgage Loan Balance. |
| &nbsp;&nbsp;152 | &nbsp;&nbsp;Mortgage Loan Underwritten NCF DY | &nbsp;&nbsp;Quotient of (i) Underwritten NCF and (ii) Cut-off Date Mortgage Loan Balance. |
| &nbsp;&nbsp;153 | &nbsp;&nbsp;Mortgage Loan Cut-off Date As-Is LTV | &nbsp;&nbsp;Quotient of (i) Cut-off Date Mortgage Loan Balance and (ii) Appraised Value. |
| &nbsp;&nbsp;154 | &nbsp;&nbsp;Mortgage Loan Maturity Date As-Is LTV | &nbsp;&nbsp;Quotient of (i) Mortgage Loan Balance at Maturity and (ii) Appraised Value. |
| &nbsp;&nbsp;164 | &nbsp;&nbsp;Total Admin Fee Rate | &nbsp;&nbsp;Sum of (i) Master + Primary Service Fee Rate, (ii) Trustee/Cert Admin Fee Rate, (iii) Operating Advisor Fee, and (iv) CREFC Fee Rate. |
| &nbsp;&nbsp;165 | &nbsp;&nbsp;Net Mortgage Rate | &nbsp;&nbsp;Difference between (i) Mortgage Loan Interest Rate and (ii) Total Admin Fee Rate. |
| &nbsp;&nbsp;168 | &nbsp;&nbsp;Major Tenant 1 % of Total | &nbsp;&nbsp;For properties where Major Tenant 1 equals "NAP", "NAP". Otherwise, quotient of (i) Major Tenant 1 Sq. Ft and (ii) Total Number of Units. |
| &nbsp;&nbsp;172 | &nbsp;&nbsp;Major Tenant 2 % of Total | &nbsp;&nbsp;For properties where Major Tenant 2 equals "NAP", "NAP". Otherwise, quotient of (i) Major Tenant 2 Sq. Ft and (ii) Total Number of Units. |
| &nbsp;&nbsp;176 | &nbsp;&nbsp;Major Tenant 3 % of Total | &nbsp;&nbsp;For properties where Major Tenant 3 equals "NAP", "NAP". Otherwise, quotient of (i) Major Tenant 3 Sq. Ft and (ii) Total Number of Units. |
| &nbsp;&nbsp;180 | &nbsp;&nbsp;Major Tenant 4 % of Total | &nbsp;&nbsp;For properties where Major Tenant 4 equals "NAP", "NAP". Otherwise, quotient of (i) Major Tenant 4 Sq. Ft and (ii) Total Number of Units. |
| &nbsp;&nbsp;184 | &nbsp;&nbsp;Major Tenant 5 % of Total | &nbsp;&nbsp;For properties where Major Tenant 5 equals "NAP", "NAP". Otherwise, quotient of (i) Major Tenant 5 Sq. Ft and (ii) Total Number of Units. |

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www.pwc.com *PricewaterhouseCoopers LLP<br> 401 Broadhollow Rd, Melville, NY 11747<br> T: 631-753-2700*