# EDGAR Filing Document

**Accession Number:** 0001258361
**File Stem:** 0001539497-26-001414
**Filing Date:** 2026-5
**Character Count:** 37685
**Document Hash:** f3212c4c1e04ceae48afc097f2936b8f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001539497-26-001414.hdr.sgml**: 20260513

**ACCESSION NUMBER**: 0001539497-26-001414

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

**PUBLIC DOCUMENT COUNT**: 4

**CONFORMED PERIOD OF REPORT**: 20260513

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

**FILED AS OF DATE**: 20260513

**DATE AS OF CHANGE**: 20260513

**ABS RULE**: RULE-15GA2

**REGISTERED ENTITY**: N

**ABS ASSET CLASS**: Commercial mortgages

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** CITIGROUP COMMERCIAL MORTGAGE SECURITIES INC
- **CENTRAL INDEX KEY:** 0001258361
- **STANDARD INDUSTRIAL CLASSIFICATION:** ASSET-BACKED SECURITIES [6189]
- **ORGANIZATION NAME:** Office of Structured Finance
- **EIN:** 861073506
- **STATE OF INCORPORATION:** DE

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 025-00521
- **FILM NUMBER:** 26974131

**BUSINESS ADDRESS:**
- **STREET 1:** 390 GREENWICH STREET
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10013
- **BUSINESS PHONE:** 2128165343

**MAIL ADDRESS:**
- **STREET 1:** 390 GREENWICH STREET
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10013
**DEPOSITOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** CITIGROUP COMMERCIAL MORTGAGE SECURITIES INC
- **CENTRAL INDEX KEY:** 0001258361
- **STANDARD INDUSTRIAL CLASSIFICATION:** ASSET-BACKED SECURITIES [6189]
- **ORGANIZATION NAME:** Office of Structured Finance
- **EIN:** 861073506
- **STATE OF INCORPORATION:** DE

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

**BUSINESS ADDRESS:**
- **STREET 1:** 390 GREENWICH STREET
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10013
- **BUSINESS PHONE:** 2128165343

**MAIL ADDRESS:**
- **STREET 1:** 390 GREENWICH STREET
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10013
**SECURITIZER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** CITIGROUP COMMERCIAL MORTGAGE SECURITIES INC
- **CENTRAL INDEX KEY:** 0001258361
- **STANDARD INDUSTRIAL CLASSIFICATION:** ASSET-BACKED SECURITIES [6189]
- **ORGANIZATION NAME:** Office of Structured Finance
- **EIN:** 861073506
- **STATE OF INCORPORATION:** DE

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 025-00521

**BUSINESS ADDRESS:**
- **STREET 1:** 390 GREENWICH STREET
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10013
- **BUSINESS PHONE:** 2128165343

**MAIL ADDRESS:**
- **STREET 1:** 390 GREENWICH STREET
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10013

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM ABS-l5G**

**ASSET-BACKED SECURITIZER**

**REPORT PURSUANT TO SECTION 15G OF**

**THE SECURITIES EXCHANGE ACT OF 1934** 

Check the appropriate box to indicate the filing obligation 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) [_]

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

Central Index Key Number of depositor: 0001258361

NATL Commercial Mortgage Trust 2026-IND<br> (Exact name of issuing entity as specified in its charter)

Central Index Key Number of issuing entity: Not applicable

Central Index Key Number of underwriter: Not applicable

Richard Simpson, Citigroup Commercial Mortgage Securities Inc., (212) 816-5343

Name and telephone number, including area code, of the person to contact in connection with this filing<br>

**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.**

See Independent Accountants' Agreed-Upon Procedures Report, dated May 13, 2026, which was obtained by the depositor, attached as Exhibit 99.1 to this Form ABS-15G.

**Item 2.02 Findings and Conclusions of a Third Party Due Diligence Report Obtained by the Underwriter.**

Not Applicable

**Exhibits.**

99.1 Independent Accountants' Agreed-Upon Procedures Report, dated May 13, 2026.

**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.

Date: May 13, 2026

Citigroup Commercial Mortgage Securities Inc.

(Depositor)

/s/ Richard Simpson

Name: Richard Simpson<br> Title: President

*NATL 2026-IND - Form ABS-15G*

**EXHIBIT INDEX**

Exhibit Number Description <br>Exhibit 99.1 Independent Accountants' Agreed-Upon Procedures Report, dated May 13, 2026.

## Exhibit 99.1

**Exhibit 99.1**

---

| | |
|:---|:---|
| ![](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**

Citigroup Commercial Mortgage Securities Inc.<br> Citi Real Estate Funding Inc.<br> (together, the "Company")<br> Citigroup Global Markets Inc.<br> Morgan Stanley Bank, N.A.<br> Morgan Stanley & Co. LLC<br> Morgan Stanley Mortgage Capital Holdings LLC<br> Goldman Sachs & Co. LLC<br> Goldman Sachs Bank USA<br> Goldman Sachs Mortgage Company<br> (collectively, the "Specified Parties"):

Re: NATL Commercial Mortgage Trust 2026-IND – Data File Procedures

We have performed the procedures described below on the specified attributes in an electronic data file entitled "NATL 2026-IND Accounting Tape.xlsx" provided by the Company on May 13, 2026 (the "Data File"), containing information on one mortgage loan (the "Mortgage Loan") and 65 related properties (the "Properties") as of June 9, 2026 (the "Cut-off Date"), which we were informed is intended to be included as collateral in the offering by NATL Commercial Mortgage Trust 2026-IND, Commercial Mortgage Pass-Through Certificates, Series 2026-IND (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 the 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 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. 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:

· 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.

· 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.

· 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)

· 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.

· 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.

· 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.

· 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.

· 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.

· 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 and the associated findings are as follows:

a. For the Mortgage Loan and Properties included in the Data File, 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. The document priority is the order provided by the Company, which is listed in the "Source Document(s)" column of Attachment
A, with the highest priority document listed first.

b. For the Mortgage Loan and Properties included in the Data File, 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 Properties, (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 Properties 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<br> May 13, 2026

**ATTACHMENT A**

**COMPARED ATTRIBUTES**

---

| | |
|:---|:---|
| &nbsp;&nbsp;**Attribute** | &nbsp;&nbsp;**Source Document(s)** |
| &nbsp;&nbsp;Property ID | &nbsp;&nbsp;Provided by the Company |
| &nbsp;&nbsp;Property Rank | &nbsp;&nbsp;Provided by the Company |
| &nbsp;&nbsp;Property Name | &nbsp;&nbsp;Provided by the Company |
| &nbsp;&nbsp;Property Type | &nbsp;&nbsp;Appraisal Report, Engineering Report |
| &nbsp;&nbsp;Property Sub-Type | &nbsp;&nbsp;Appraisal Report, Engineering Report |
| &nbsp;&nbsp;Address | &nbsp;&nbsp;Appraisal Report, Engineering Report |
| &nbsp;&nbsp;City | &nbsp;&nbsp;Appraisal Report, Engineering Report |
| &nbsp;&nbsp;County | &nbsp;&nbsp;Appraisal Report, Engineering Report |
| &nbsp;&nbsp;State | &nbsp;&nbsp;Appraisal Report, Engineering Report |
| &nbsp;&nbsp;Zip | &nbsp;&nbsp;Appraisal Report, Engineering Report |
| &nbsp;&nbsp;Market | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Year Built | &nbsp;&nbsp;Appraisal Report, Engineering Report |
| &nbsp;&nbsp;Year Renovated | &nbsp;&nbsp;Appraisal Report, Engineering Report |
| &nbsp;&nbsp;Wtd. Avg. Clear Height | &nbsp;&nbsp;Appraisal Report, Engineering Report |
| &nbsp;&nbsp;Total NRA | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Unit of Measure | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Occupancy (%) | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Occupancy Date | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Industrial NRA | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;IOS Acres | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;% of NRA Leased to Investment Grade Tenants | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;% of UW Gross Rent from Investment Grade Tenants | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;# of Tenants | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;WA Lease Expiration Date | &nbsp;&nbsp;Underwriting File |

---

**ATTACHMENT A**

---

| | |
|:---|:---|
| &nbsp;&nbsp;**Attribute** | &nbsp;&nbsp;**Source Document(s)** |
| &nbsp;&nbsp;Ownership Interest | &nbsp;&nbsp;Title Policy, Appraisal |
| &nbsp;&nbsp;Mortgage Loan Cut-off Date Balance | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Mortgage Loan Maturity Date Balance | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Mezzanine Loan Cut-off Date Balance | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Mezzanine Loan Maturity Date Balance | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Total Loan Cut-off Date Balance | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Total Loan Maturity Date Balance | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Individual As-Is Appraised Value Date | &nbsp;&nbsp;Appraisal Report |
| &nbsp;&nbsp;Individual As-Is Appraised Value | &nbsp;&nbsp;Appraisal Report |
| &nbsp;&nbsp;Portfolio Appraised Value Date | &nbsp;&nbsp;Appraisal Report |
| &nbsp;&nbsp;Portfolio Appraised Value | &nbsp;&nbsp;Appraisal Report |
| &nbsp;&nbsp;Engineering Report Provider | &nbsp;&nbsp;Engineering Report |
| &nbsp;&nbsp;Engineering Report Date | &nbsp;&nbsp;Engineering Report |
| &nbsp;&nbsp;Environmental Report Provider | &nbsp;&nbsp;Environmental Report |
| &nbsp;&nbsp;Environmental Report Date | &nbsp;&nbsp;Environmental Report |
| &nbsp;&nbsp;Phase II Required? | &nbsp;&nbsp;Environmental Report |
| &nbsp;&nbsp;Seismic Zone | &nbsp;&nbsp;Seismic Report, Engineering Report |
| &nbsp;&nbsp;PML % | &nbsp;&nbsp;Seismic Report, Engineering Report |
| &nbsp;&nbsp;Origination Date | &nbsp;&nbsp;Provided by the Company |
| &nbsp;&nbsp;Assumed One-month Term SOFR | &nbsp;&nbsp;Provided by the Company |
| &nbsp;&nbsp;Assumed Mortgage Loan Spread | &nbsp;&nbsp;Provided by the Company |
| &nbsp;&nbsp;Mezzanine Loan Spread | &nbsp;&nbsp;Provided by the Company |
| &nbsp;&nbsp;Term SOFR Cap | &nbsp;&nbsp;Provided by the Company |
| &nbsp;&nbsp;Term SOFR Lookback days | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Term SOFR Cap Expiration Date | &nbsp;&nbsp;Provided by the Company |

---

**ATTACHMENT A**

---

| | |
|:---|:---|
| &nbsp;&nbsp;**Attribute** | &nbsp;&nbsp;**Source Document(s)** |
| &nbsp;&nbsp;Interest Calculation (30/360 / Actual/360) | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Amort Type | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Grace Period | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;First Loan Payment Date | &nbsp;&nbsp;Provided by the Company |
| &nbsp;&nbsp;Original Amortization Term (Months) | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Original IO Term (Months) | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Initial Maturity Date | &nbsp;&nbsp;Provided by the Company |
| &nbsp;&nbsp;Floating Rate Component Extensions | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Fully Extended Maturity Date | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Lockbox | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Cash Management Type | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Cash Management Trigger | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Administrative Fee Rate (%) | &nbsp;&nbsp;Admin Fee Schedule |
| &nbsp;&nbsp;Floating Rate Component Prepayment Provision | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Partial Release Allowed? | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Property Release Description | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Initial Tax Escrow | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Ongoing Tax Escrow Monthly | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Tax Escrow Springing Conditions | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Initial Insurance Escrow | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Ongoing Insurance Escrow Monthly | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Insurance Escrow Springing Conditions | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Initial Immediate Repairs Escrow | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Initial CapEx Escrow | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Ongoing Cap Ex Escrow Monthly | &nbsp;&nbsp;Draft Loan Agreement |

---

**ATTACHMENT A**

---

| | |
|:---|:---|
| &nbsp;&nbsp;**Attribute** | &nbsp;&nbsp;**Source Document(s)** |
| &nbsp;&nbsp;Cap Ex Escrow Springing Conditions | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Initial TI/LC Escrow | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Ongoing TI/LC Escrow Monthly | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;TI/LC Escrow Springing Conditions | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Initial Other Escrow | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Ongoing Other Escrow Monthly | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Ongoing Other Escrow Springing Condition | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Other Escrow Description | &nbsp;&nbsp;Draft Loan Agreement |
| &nbsp;&nbsp;Largest Tenant (by UW Gross Rent) Tenant Name | &nbsp;&nbsp;Underwriting File, Lease, Lease Abstract |
| &nbsp;&nbsp;Largest Tenant (by UW Gross Rent) Lease Exp. | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Largest Tenant (by UW Gross Rent) NRA | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Largest Tenant (by UW Gross Rent) UW Base Rent | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Largest Tenant (by UW Gross Rent) UW Gross Rent | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;2nd Largest Tenant (by UW Gross Rent) Tenant Name | &nbsp;&nbsp;Underwriting File, Lease, Lease Abstract |
| &nbsp;&nbsp;2nd Largest Tenant (by UW Gross Rent) Lease Exp. | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;2nd Largest Tenant (by UW Gross Rent) NRA | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;2nd Largest Tenant (by UW Gross Rent) UW Base Rent | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;2nd Largest Tenant (by UW Gross Rent) UW Gross Rent | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;3rd Largest Tenant (by UW Gross Rent) Tenant Name | &nbsp;&nbsp;Underwriting File, Lease, Lease Abstract |
| &nbsp;&nbsp;3rd Largest Tenant (by UW Gross Rent) Lease Exp. | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;3rd Largest Tenant (by UW Gross Rent) NRA | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;3rd Largest Tenant (by UW Gross Rent) UW Base Rent | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;3rd Largest Tenant (by UW Gross Rent) UW Gross Rent | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Base Rent 2025 | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Base Rent March 2026 TTM | &nbsp;&nbsp;Underwriting File |

---

**ATTACHMENT A**

---

| | |
|:---|:---|
| &nbsp;&nbsp;**Attribute** | &nbsp;&nbsp;**Source Document(s)** |
| &nbsp;&nbsp;Base Rent Sponsor 2026 Budget | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Base Rent UW | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Potential Income from Vacant Space 2025 | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Potential Income from Vacant Space March 2026 TTM | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Potential Income from Vacant Space Sponsor 2026 Budget | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Potential Income from Vacant Space UW | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Rent Steps 2025 | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Rent Steps March 2026 TTM | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Rent Steps Sponsor 2026 Budget | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Rent Steps UW | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Credit Rent Steps 2025 | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Credit Rent Steps March 2026 TTM | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Credit Rent Steps Sponsor 2026 Budget | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Credit Rent Steps UW | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Recoveries 2025 | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Recoveries March 2026 TTM | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Recoveries Sponsor 2026 Budget | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Recoveries UW | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Gross Potential Rent 2025 | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Gross Potential Rent March 2026 TTM | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Gross Potential Rent Sponsor 2026 Budget | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Gross Potential Rent UW | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Economic Vacancy & Credit Loss 2025 | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Economic Vacancy & Credit Loss March 2026 TTM | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Economic Vacancy & Credit Loss Sponsor 2026 Budget | &nbsp;&nbsp;Underwriting File |

---

**ATTACHMENT A**

---

| | |
|:---|:---|
| &nbsp;&nbsp;**Attribute** | &nbsp;&nbsp;**Source Document(s)** |
| &nbsp;&nbsp;Economic Vacancy & Credit Loss UW | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Other Income 2025 | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Other Income March 2026 TTM | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Other Income Sponsor 2026 Budget | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Other Income UW | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Effective Gross Income 2025 | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Effective Gross Income March 2026 TTM | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Effective Gross Income Sponsor 2026 Budget | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Effective Gross Income UW | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Management Fee 2025 | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Management Fee March 2026 TTM | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Management Fee Sponsor 2026 Budget | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Management Fee UW | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;CAM/R&M 2025 | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;CAM/R&M March 2026 TTM | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;CAM/R&M Sponsor 2026 Budget | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;CAM/R&M UW | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Utilities 2025 | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Utilities March 2026 TTM | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Utilities Sponsor 2026 Budget | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Utilities UW | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Real Estate Taxes 2025 | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Real Estate Taxes March 2026 TTM | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Real Estate Taxes Sponsor 2026 Budget | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Real Estate Taxes UW | &nbsp;&nbsp;Underwriting File |

---

**ATTACHMENT A**

---

| | |
|:---|:---|
| &nbsp;&nbsp;**Attribute** | &nbsp;&nbsp;**Source Document(s)** |
| &nbsp;&nbsp;Insurance 2025 | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Insurance March 2026 TTM | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Insurance Sponsor 2026 Budget | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Insurance UW | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Non-Recoverable 2025 | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Non-Recoverable March 2026 TTM | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Non-Recoverable Sponsor 2026 Budget | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Non-Recoverable UW | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Total Operating Income 2025 | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Total Operating Expenses March 2026 TTM | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Total Operating Expenses Sponsor 2026 Budget | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Total Operating Expenses UW | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Net Operating Income 2025 | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Net Operating Income March 2026 TTM | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Net Operating Income Sponsor 2026 Budget | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Net Operating Income UW | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Replacement Reserves 2025 | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Replacement Reserves March 2026 TTM | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Replacement Reserves Sponsor 2026 Budget | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Replacement Reserves UW | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Tenant Improvements and Leasing Commissions 2025 | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Tenant Improvements and Leasing Commissions March 2026 TTM | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Tenant Improvements and Leasing Commissions Sponsor 2026 Budget | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Tenant Improvements and Leasing Commissions UW | &nbsp;&nbsp;Underwriting File |

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**ATTACHMENT A**

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| | |
|:---|:---|
| &nbsp;&nbsp;**Attribute** | &nbsp;&nbsp;**Source Document(s)** |
| &nbsp;&nbsp;Net Cash Flow 2025 | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Net Cash Flow March 2026 TTM | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Net Cash Flow Sponsor 2026 Budget | &nbsp;&nbsp;Underwriting File |
| &nbsp;&nbsp;Net Cash Flow UW | &nbsp;&nbsp;Underwriting File |

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**ATTACHMENT B**

**RECOMPUTED ATTRIBUTES**

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| | |
|:---|:---|
| &nbsp;&nbsp;**Attribute** | &nbsp;&nbsp;**Calculation Methodology** |
| &nbsp;&nbsp;WA Lease Term Remaining | &nbsp;&nbsp;Number of years, expressed as a fraction, between WA Lease Expiration Date and Cut-off Date |
| &nbsp;&nbsp;Mortgage Loan Cut-off Date Balance per SF | &nbsp;&nbsp;Mortgage Loan Cut-off Date Balance divided by Total NRA |
| &nbsp;&nbsp;% of Mortgage Loan Cut-off Date Balance | &nbsp;&nbsp;Mortgage Loan Cut-off Date Balance divided by the aggregate sum of Mortgage Loan Cut-off Date Balance |
| &nbsp;&nbsp;Mezzanine Loan Cut-off Date Balance per SF | &nbsp;&nbsp;Mezzanine Loan Cut-off Date Balance divided by Total NRA |
| &nbsp;&nbsp;% of Mezzanine Loan Cut-off Date Balance | &nbsp;&nbsp;Mezzanine Loan Cut-off Date Balance divided by the aggregate sum of Mezzanine Loan Cut-off Date Balance |
| &nbsp;&nbsp;Total Loan Cut-off Date Balance per SF | &nbsp;&nbsp;Total Loan Cut-off Date Balance divided by Total NRA |
| &nbsp;&nbsp;% of Total Loan Cut-off Date Balance | &nbsp;&nbsp;Total Loan Cut-off Date Balance divided by the aggregate sum of Total Loan Cut-off Date Balance |
| &nbsp;&nbsp;Individual As-Is Appraised Value per SF | &nbsp;&nbsp;Individual As-Is Appraised Value divided by Total NRA |
| &nbsp;&nbsp;Portfolio Appraised Value per SF | &nbsp;&nbsp;Portfolio Appraised Value divided by Total NRA |
| &nbsp;&nbsp;Portfolio Appraised Value Premium | &nbsp;&nbsp;Portfolio Appraised Value minus aggregate Individual As-Is Appraised Value, divided by Portfolio Appraised Value |
| &nbsp;&nbsp;Mortgage Loan Interest Rate at Term SOFR Cap | &nbsp;&nbsp;Assumed Mortgage Loan Spread plus Term SOFR Cap |
| &nbsp;&nbsp;Mezzanine Loan Interest Rate at Term SOFR Cap | &nbsp;&nbsp;Mezzanine Loan Spread plus Term SOFR Cap |
| &nbsp;&nbsp;Monthly Mortgage Loan Debt Service Payment | &nbsp;&nbsp;Annual Mortgage Loan Debt Service Payment divided by 12 |
| &nbsp;&nbsp;Annual Mortgage Loan Debt Service Payment | &nbsp;&nbsp;Product of i) sum of a) Assumed Mortgage Loan Spread and b) Assumed One-month Term SOFR, ii) Mortgage Loan Cut-off Date Balance, and iii) 365/360 |

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**ATTACHMENT B**

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| | |
|:---|:---|
| &nbsp;&nbsp;**Attribute** | &nbsp;&nbsp;**Calculation Methodology** |
| &nbsp;&nbsp;Monthly Mortgage Loan Debt Service Payment at Term SOFR Cap | &nbsp;&nbsp;Annual Mortgage Loan Debt Service Payment at Term SOFR Cap divided by 12 |
| &nbsp;&nbsp;Annual Mortgage Loan Debt Service Payment at Term SOFR Cap | &nbsp;&nbsp;Product of i) Mortgage Loan Interest Rate at Term SOFR Cap, ii) Mortgage Loan Cut-off Date Balance, and iii) 365/360 |
| &nbsp;&nbsp;Monthly Mezzanine Loan Debt Service Payment | &nbsp;&nbsp;Annual Mezzanine Loan Debt Service Payment divided by 12 |
| &nbsp;&nbsp;Annual Mezzanine Loan Debt Service Payment | &nbsp;&nbsp;Product of i) sum of a) Assumed Mezzanine Loan Spread and b) Assumed One-month Term SOFR, ii) Mezzanine Loan Cut-off Date Balance, and iii) 365/360 |
| &nbsp;&nbsp;Monthly Mezzanine Loan Debt Service Payment at Term SOFR Cap | &nbsp;&nbsp;Annual Mezzanine Loan Debt Service Payment at Term SOFR Cap divided by 12 |
| &nbsp;&nbsp;Annual Mezzanine Loan Debt Service Payment at Term SOFR Cap | &nbsp;&nbsp;Product of i) Mezzanine Loan Interest Rate at Term SOFR Cap, ii) Mezzanine Loan Cut-off Date Balance, and iii) 365/360 |
| &nbsp;&nbsp;Monthly Total Loan Debt Service Payment | &nbsp;&nbsp;Annual Total Loan Debt Service Payment divided by 12 |
| &nbsp;&nbsp;Annual Total Loan Debt Service Payment | &nbsp;&nbsp;Sum of a) Annual Mortgage Loan Debt Service Payment and b) Annual Mezzanine Loan Debt Service Payment |
| &nbsp;&nbsp;Monthly Total Loan Debt Service Payment at Term SOFR Cap | &nbsp;&nbsp;Annual Total Loan Debt Service Payment at Term SOFR Cap divided by 12 |
| &nbsp;&nbsp;Annual Total Loan Debt Service Payment at Term SOFR Cap | &nbsp;&nbsp;Sum of a) Annual Mortgage Loan Debt Service Payment at Term SOFR Cap and b) Annual Mezzanine Loan Debt Service Payment at Term SOFR Cap |
| &nbsp;&nbsp;Seasoning | &nbsp;&nbsp;Number of payments between and including the First Loan Payment Date and the Cut-off Date, subject to a minimum of 0 |
| &nbsp;&nbsp;Original Term to Maturity (Months) | &nbsp;&nbsp;Number of payments between and including the First Loan Payment Date and the Initial Maturity Date |
| &nbsp;&nbsp;Remaining Term to Maturity (Months) | &nbsp;&nbsp;Original Term to Maturity (Months) minus Seasoning |
| &nbsp;&nbsp;Remaining Amortization Term (Months) | &nbsp;&nbsp;If Original Amortization Term (Months) equals 0, set to 0. |
| &nbsp;&nbsp;Remaining IO Term (Months) | &nbsp;&nbsp;Original IO Term (Months) minus Seasoning |

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**ATTACHMENT B**

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| | |
|:---|:---|
| &nbsp;&nbsp;**Attribute** | &nbsp;&nbsp;**Calculation Methodology** |
| &nbsp;&nbsp;Mortgage Loan Cut-off Date LTV (Aggregate As-is Values) | &nbsp;&nbsp;Mortgage Loan Cut-off Date Balance divided by aggregate Individual As-Is Appraised Value |
| &nbsp;&nbsp;Mortgage Loan Balloon LTV (Aggregate As-is Values) | &nbsp;&nbsp;Mortgage Loan Maturity Date Balance divided by aggregate Individual As-Is Appraised Value |
| &nbsp;&nbsp;Mortgage Loan Cut-off Date LTV (Portfolio Value) | &nbsp;&nbsp;Mortgage Loan Cut-off Date Balance divided by Portfolio Appraised Value |
| &nbsp;&nbsp;Mortgage Loan Balloon LTV (Portfolio Value) | &nbsp;&nbsp;Mortgage Loan Maturity Date Balance divided by Portfolio Appraised Value |
| &nbsp;&nbsp;Total Loan Cut-off Date LTV (Aggregate As-is Values) | &nbsp;&nbsp;Total Loan Cut-off Date Balance divided by aggregate Individual As-Is Appraised Value |
| &nbsp;&nbsp;Total Loan Balloon LTV (Aggregate As-is Values) | &nbsp;&nbsp;Total Loan Maturity Date Balance divided by aggregate Individual As-Is Appraised Value |
| &nbsp;&nbsp;Total Loan Cut-off Date LTV (Portfolio Value) | &nbsp;&nbsp;Total Loan Cut-off Date Balance divided by Portfolio Appraised Value |
| &nbsp;&nbsp;Total Loan Balloon LTV (Portfolio Value) | &nbsp;&nbsp;Total Loan Maturity Date Balance divided by Portfolio Appraised Value |
| &nbsp;&nbsp;Mortgage Loan UW NOI Debt Yield | &nbsp;&nbsp;Net Operating Income UW divided by Mortgage Loan Cut-off Date Balance |
| &nbsp;&nbsp;Mortgage Loan UW NCF Debt Yield | &nbsp;&nbsp;Net Cash Flow UW divided by Mortgage Loan Cut-off Date Balance |
| &nbsp;&nbsp;Total Loan UW NOI Debt Yield | &nbsp;&nbsp;Net Operating Income UW divided by Total Loan Cut-off Date Balance |
| &nbsp;&nbsp;Total Loan UW NCF Debt Yield | &nbsp;&nbsp;Net Cash Flow UW divided by Total Loan Cut-off Date Balance |
| &nbsp;&nbsp;Mortgage Loan UW NOI DSCR | &nbsp;&nbsp;Net Operating Income UW divided by Annual Mortgage Loan Debt Service Payment |
| &nbsp;&nbsp;Mortgage Loan UW NCF DSCR | &nbsp;&nbsp;Net Cash Flow UW divided by Annual Mortgage Loan Debt Service Payment |
| &nbsp;&nbsp;Mortgage Loan UW NOI DSCR at Term SOFR Cap | &nbsp;&nbsp;Net Operating Income UW divided by Annual Mortgage Loan Debt Service Payment at Term SOFR Cap |
| &nbsp;&nbsp;Mortgage Loan UW NCF DSCR at Term SOFR Cap | &nbsp;&nbsp;Net Cash Flow UW divided by Annual Mortgage Loan Debt Service Payment at Term SOFR Cap |
| &nbsp;&nbsp;Total Loan UW NOI DSCR | &nbsp;&nbsp;Net Operating Income UW divided by Annual Total Loan Debt Service Payment |

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**ATTACHMENT B**

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| | |
|:---|:---|
| &nbsp;&nbsp;**Attribute** | &nbsp;&nbsp;**Calculation Methodology** |
| &nbsp;&nbsp;Total Loan UW NCF DSCR | &nbsp;&nbsp;Net Cash Flow UW divided by Annual Total Loan Debt Service Payment |
| &nbsp;&nbsp;Total Loan UW NOI DSCR at Term SOFR Cap | &nbsp;&nbsp;Net Operating Income UW divided by Annual Total Loan Debt Service Payment at Term SOFR Cap |
| &nbsp;&nbsp;Total Loan UW NCF DSCR at Term SOFR Cap | &nbsp;&nbsp;Net Cash Flow UW divided by Annual Total Loan Debt Service Payment at Term SOFR Cap |
| &nbsp;&nbsp;Largest Tenant (by UW Gross Rent) % of NRA | &nbsp;&nbsp;Largest Tenant (by UW Gross Rent) NRA divided by Total NRA |
| &nbsp;&nbsp;2nd Largest Tenant (by UW Gross Rent) % of NRA | &nbsp;&nbsp;2nd Largest Tenant (by UW Gross Rent) NRA divided by Total NRA |
| &nbsp;&nbsp;3rd Largest Tenant (by UW Gross Rent) % of NRA | &nbsp;&nbsp;3rd Largest Tenant (by UW Gross Rent) NRA divided by Total NRA |

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