UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

 Washington, D.C. 20549

 FORM 10-K

 (Mark One)

 x ANNUAL REPORT PURSUANT TO SECTION
13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 For the fiscal year ended December 31, 2024

or

 o TRANSITION
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 For the transition period from _____ to _____

Commission file number of the issuing entity: 333-257991-07

 Central Index Key Number of the issuing entity:
0001984262

 BANK 2023-BNK46

 (exact name of the issuing entity as specified in its
charter)

 Central Index Key Number of the depositor: 0000850779

 Wells Fargo Commercial Mortgage
Securities, Inc.

 (exact name of the depositor as specified in its
charter)

 Central Index Key Number of the sponsor: 0000740906

 Wells Fargo Bank, National
Association

 (exact name of the sponsor as specified in its charter)

 Central Index Key Number of the sponsor: 0000835271

 JPMorgan Chase Bank, National
Association

 (exact name of the sponsor as specified in its charter)

 Central Index Key Number of the sponsor: 0001102113

 Bank of America, National
Association

 (exact name of the sponsor as specified in its charter)

 Central Index Key Number of the sponsor: 0001541557

 Morgan Stanley Mortgage Capital
Holdings LLC

 (exact name of the sponsor as specified in its charter)

 New York

 (State or other jurisdiction of

 incorporation or organization of

 the issuing entity)

 38-4279401

 38-4279402

 38-7292514

 (I.R.S. Employer

 Identification Numbers)

c/o Computershare Trust Company, National Association

 as Certificate Administrator

 9062 Old Annapolis Road

 Columbia, MD

 (Address of principal
executive offices of the issuing entity)

 21045

 (Zip Code)

 Registrant's telephone number,
including area code:

 (704) 374-6161

 Securities registered pursuant to Section 12(b) of the Act:

 Title of each class

 Trading Symbol(s)

 Name of each exchange on which registered

 None

 Securities registered pursuant to Section 12(g) of the
Act: None.

 Indicate by check mark if the registrant is a well-known
seasoned issuer, as defined in Rule 405 of the Securities Act. o Yes
No

 Indicate by check mark if the registrant is not required to
file reports pursuant to Section 13 or Section 15(d) of the Act. o Yes
No

 Indicate by check mark whether the registrant (1) has filed
all reports required to be filed by Section 13 or 15(d) of the Securities
Exchange Act of 1934 during the preceding 12 months (or for such shorter period
that the registrant was required to file such reports), and (2) has been
subject to such filing requirements for the past 90 days. Yes o No

 Indicate by check mark whether the registrant has submitted
electronically every Interactive Data File required to be submitted pursuant to
Rule 405 of Regulation S-T (Section 232.405 of this chapter) during the
preceding 12 months (or for such shorter period that the registrant was
required to submit such files).

 Indicate by check mark whether the registrant is a large
accelerated filer, an accelerated filer, a non-accelerated filer, a smaller
reporting company, or an emerging growth company. See the definitions of "large
accelerated filer," "accelerated filer," "smaller reporting company," and
"emerging growth company" in Rule 12b-2 of the Exchange Act.

 Large accelerated
filer o
Accelerated
filer
o

 Non-accelerated
filer

Smaller reporting
company
o

Emerging growth
company
o

 If an emerging growth company, indicate by check mark if the
registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to
Section 13(a) of the Exchange Act. o

 Indicate by check mark whether the registrant has filed a
report on and attestation to its management's assessment of the effectiveness
of its internal control over financial reporting under Section 404(b) of the
Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm
that prepared or issued its audit report. o

 If securities are registered pursuant to Section 12(b) of the
Act, indicate by check mark whether the financial statements of the registrant
included in the filing reflect the correction of an error to previously issued
financial statements. o

 Indicate by check mark whether any of those error corrections
are restatements that required a recovery analysis of incentive-based
compensation received by any of the registrant's executive officers during the
relevant recovery period pursuant to §240.10D-1(b). o

 Indicate by check mark whether the registrant is a shell
company (as defined in Rule 12b-2 of the Act). o Yes No

 State the aggregate market value of the voting and non-voting
common equity held by non-affiliates computed by reference to the price at
which the common equity was last sold, or the average bid and asked price of
such common equity, as of the last business day of the registrant's most
recently completed second fiscal quarter.

 Indicate by check mark whether the registrant has filed all
documents and reports required to be filed by Section 12, 13 or 15(d) of the
Securities Exchange Act of 1934 subsequent to the distribution of securities
under a plan confirmed by a court. o
Yes o
No

 Indicate the number of shares outstanding of each of the
registrant's classes of common stock, as of the latest practicable date.

 DOCUMENTS INCORPORATED BY REFERENCE

 List hereunder the following documents if incorporated by
reference and the Part of the Form 10-K (e.g., Part I, Part II, etc.) into
which the document is incorporated: (1) Any annual report to security holders;
(2) Any proxy or information statement; and (3) Any prospectus filed pursuant
to Rule 424(b) or (c) under the Securities Act of 1933. The listed documents
should be clearly described for identification purposes (e.g., annual report to
security holders for fiscal year ended December 24, 1980).

 EXPLANATORY NOTES

 The 1201 Third Avenue Mortgage Loan, the One
& Two Commerce Square Mortgage Loan and the 1825 K Street NW Mortgage Loan,
which constituted approximately 5.8%, 5.4% and 4.4%, respectively, of the asset
pool of the issuing entity as of its cut-off date, are each an asset of the
issuing entity and are each part of a loan combination that includes (a) with
respect to the 1201 Third Avenue Mortgage Loan, six other pari passu
loans, which are not assets of the issuing entity, (b) with respect to the One
& Two Commerce Square Mortgage Loan, eleven other pari passu loans,
which are not assets of the issuing entity and (c) with respect to the 1825 K
Street NW Mortgage Loan, one other pari passu loan, which is not an
asset of the issuing entity. These loan combinations, including the 1201 Third
Avenue Mortgage Loan, the One & Two Commerce Square Mortgage Loan and the
1825 K Street NW Mortgage Loan, are being serviced and administered pursuant to
the Pooling and Servicing Agreement, which is incorporated by reference as
Exhibit 4.1 to this Annual Report on Form 10-K.

 The Exhibit Index describes exhibits
provided by certain parties (in their capacities indicated on the Exhibit
Index) with respect to the Cumberland Mall Mortgage Loan, which constituted
approximately 4.6% of the asset pool of the issuing entity as of its cut-off
date. The Cumberland Mall Mortgage Loan is an asset of the issuing entity
and is part of a loan combination that includes the Cumberland Mall Mortgage
Loan and ten other pari passu loans, which are not assets of the issuing
entity. A pari passu portion of the loan combination was securitized in
the Benchmark 2023-V2 Mortgage Trust transaction, Commission File Number
333-262701-03 (the " Benchmark 2023-V2 Transaction "). This loan
combination, including the Cumberland Mall Mortgage Loan, is being serviced and
administered pursuant to the pooling and servicing agreement for the Benchmark
2023-V2 Transaction, which is incorporated by reference as Exhibit 4.2 to this
Annual Report on Form 10-K.

Exhibit Index) with respect to the Barbours Cut Port IOS Mortgage Loan, which
constituted approximately 1.8% of the asset pool of the issuing entity as of
its cut-off date. The Barbours Cut Port IOS Mortgage Loan is an asset of
the issuing entity and is part of a loan combination that includes the Barbours
Cut Port IOS Mortgage Loan and four other pari passu loans, which are
not assets of the issuing entity. A pari passu portion of the loan
combination was securitized in the MSWF Commercial Mortgage Trust 2023-1
transaction, Commission File Number 333-259741-05 (the " MSWF 2023-1
Transaction "). This loan combination, including the Barbours Cut Port IOS
Mortgage Loan, is being serviced and administered pursuant to the pooling and
servicing agreement for the MSWF 2023-1 Transaction, which is incorporated by
reference as Exhibit 4.3 to this Annual Report on Form 10-K.

Exhibit Index) with respect to the Brandon Mall Mortgage Loan, which
constituted approximately 5.0% of the asset pool of the issuing entity as of
its cut-off date. The Brandon Mall Mortgage Loan is an asset of the
issuing entity and is part of a loan combination that includes the Brandon Mall
Mortgage Loan and two other pari passu loans, which are not assets of
the issuing entity. A pari passu portion of the loan combination was
securitized in the BANK5 2023-5YR2 transaction, Commission File Number
333-259741-06 (the " BANK5 2023-5YR2 Transaction "). This loan
combination, including the Brandon Mall Mortgage Loan, is being serviced and
administered pursuant to the pooling and servicing agreement for the BANK5
2023-5YR2 Transaction, which is incorporated by reference as Exhibit 4.4 to
this Annual Report on Form 10-K.

Exhibit Index) with respect to the Soho Beach House Miami Mortgage Loan and the
Seagate Campus Mortgage Loan, which constituted approximately 8.3% and 6.0%,
respectively, of the asset pool of the issuing entity as of its cut-off
date. The Soho Beach House Miami Mortgage Loan and the Seagate Campus
Mortgage Loan are each an asset of the issuing entity and are each part of a
loan combination that includes the Soho Beach House Miami Mortgage Loan and or
the Seagate Campus Mortgage Loan and six other pari passu loans, which
are not assets of the issuing entity. A pari passu portion of each loan
combination was securitized in the Benchmark 2023-B39 Mortgage Trust
transaction, Commission File Number 333-262701-04 (the " Benchmark 2023-B39
Transaction "). These loan combinations, including the Soho Beach House
Miami Mortgage Loan and the Seagate Campus Mortgage Loan, are being serviced
and administered pursuant to the pooling and servicing agreement for the
Benchmark 2023-B39 Transaction, which is incorporated by reference as Exhibit
4.5 to this Annual Report on Form 10-K.

Exhibit Index) with respect to the CX - 250 Water Street Mortgage Loan, which
constituted approximately 9.99% of the asset pool of the issuing entity as of
its cut-off date. The CX - 250 Water Street Mortgage Loan is an asset of
the issuing entity and is part of a loan combination that includes the CX - 250
Water Street Mortgage Loan and nineteen other pari passu loans, which
are not assets of the issuing entity. This loan combination, including the CX -
250 Water Street Mortgage Loan, was serviced under the pooling and servicing
agreement for the BANK 2023-BNK45 transaction prior to the closing of the
securitization of a pari passu portion of the CX - 250 Water Street loan
combination in the MSWF Commercial Mortgage Trust 2023-2 transaction,
Commission File Number 333-257991-09 (the " MSWF 2023-2 Transaction ").
After the closing of the MSWF 2023-2 Transaction on December 21, 2023, this
loan combination, including the CX - 250 Water Street Mortgage Loan was, and
will continue to be, serviced and administered pursuant to the pooling and
servicing agreement with respect to the MSWF 2023-2 Transaction, which is
incorporated by reference as Exhibit 4.6 to this Annual Report on Form 10-K.

Exhibit Index) with respect to the Fashion Valley Mall Mortgage Loan, which
constituted approximately 9.7% of the asset pool of the issuing entity as of
its cut-off date. The Fashion Valley Mall Mortgage Loan is an asset of
the issuing entity and is part of a loan combination that includes the Fashion
Valley Mall Mortgage Loan and eighteen other pari passu loans, which are
not assets of the issuing entity. This loan combination, including the Fashion
Valley Mall Mortgage Loan, was serviced under the pooling and servicing
agreement for the BBCMS 2023-C20 transaction prior to the closing of the
securitization of a pari passu portion of the Fashion Valley Mall loan
combination in the Benchmark 2023-B40 Mortgage Trust transaction, Commission
File Number 333-258342-03 (the " Benchmark 2023-B40 Transaction ").
After the closing of the Benchmark 2023-B40 Transaction on December 21, 2023,
this loan combination, including the Fashion Valley Mall Mortgage Loan was, and
will continue to be, serviced and administered pursuant to the pooling and
servicing agreement with respect to the Benchmark 2023-B40 Transaction, which
is incorporated by reference as Exhibit 4.7 to this Annual Report on Form 10-K.

 The master servicer of a pooling
and servicing agreement or trust and servicing agreement also functions as the
primary servicer of the related mortgage loans serviced and administered
pursuant to such agreement unless a separate primary servicer is identified
herein. If this report does not identify a separate primary servicer, the
servicer compliance statement provided by the master servicer under any such
agreement also encompasses its responsibilities as primary servicer of the
related mortgage loan or mortgage loans.

 Wells Fargo Bank, National
Association is the general master servicer of the mortgage loans serviced under
the Pooling and Servicing Agreement and the primary servicer of the CX - 250
Water Street Mortgage Loan, the Brandon Mall Mortgage Loan and the Barbours Cut
Port IOS Mortgage Loan. As a result, Wells Fargo Bank, National Association is
a "servicer" as defined in Item 1108(a)(2)(iii) of Regulation AB, in the
capacities described above, because it is servicing mortgage loans that
constituted 10% or more of the assets of the issuing entity as of its cut-off
date. The assessments of compliance with applicable servicing criteria,
accountants' attestation reports and servicer compliance statements delivered
by Wells Fargo Bank, National Association in the capacities described above are
listed in the Exhibit Index.

 Computershare Trust Company,
National Association is the custodian of the mortgage loans serviced under the
Pooling and Servicing Agreement, the CX - 250 Water Street Mortgage Loan, the
Fashion Valley Mall Mortgage Loan, the Soho Beach House Miami Mortgage Loan,
the Seagate Campus Mortgage Loan, the Brandon Mall Mortgage Loan, the
Cumberland Mall Mortgage Loan and the Barbours Cut Port IOS Mortgage
Loan. As a result, Computershare Trust Company, National Association is a
servicing function participant in the capacities described above, because it is
servicing mortgage loans that constituted 5% or more of the assets of the
issuing entity as of its cut-off date. The assessments of compliance with
applicable servicing criteria and accountants' attestation reports delivered by
Computershare Trust Company, National Association in the capacities described
above are listed in the Exhibit Index.

 LNR Partners, LLC is the general
special servicer of the mortgage loans serviced under the Pooling and Servicing
Agreement and the special servicer of the Fashion Valley Mall Mortgage Loan. As
a result, LNR Partners, LLC is a "servicer" as defined in Item 1108(a)(2)(iii)
of Regulation AB, in the capacities described above, because it is servicing
mortgage loans that constituted 10% or more of the assets of the issuing entity
as of its cut-off date. The assessments of compliance with applicable servicing
criteria, accountants' attestation reports and servicer compliance statements
delivered by LNR Partners, LLC in the capacities described above are listed in
the Exhibit Index.

 Midland Loan Services, a Division
of PNC Bank, National Association is the primary servicer of the 1825 K Street
NW Mortgage Loan, the Fashion Valley Mall Mortgage Loan, the Soho Beach House
Miami Mortgage Loan, the Seagate Campus Mortgage Loan and the Cumberland Mall
Mortgage Loan. As a result, Midland Loan Services, a Division of PNC Bank,
National Association is a "servicer" as defined in Item 1108(a)(2)(iii) of
Regulation AB, in the capacities described above, because it is servicing
mortgage loans that constituted 10% or more of the assets of the issuing entity
as of its cut-off date. The assessments of compliance with applicable servicing
criteria, accountants' attestation reports and servicer compliance statements
delivered by Midland Loan Services, a Division of PNC Bank, National
Association in the capacities described above are listed in the Exhibit Index.

 Argentic Services Company LP is
the special servicer of the CX - 250 Water Street Mortgage Loan and the
Barbours Cut Port IOS Mortgage Loan. As a result, Argentic Services Company LP
is a "servicer" as defined in Item 1108(a)(2)(iii) of Regulation AB, in the
capacities described above, because it is servicing mortgage loans that
constituted 10% or more of the assets of the issuing entity as of its cut-off
date. The assessments of compliance with applicable servicing criteria,
accountants' attestation reports and servicer compliance statements delivered
by Argentic Services Company LP in the capacities described above are listed in
the Exhibit Index.

 Pentalpha Surveillance LLC is the
operating advisor of the Fashion Valley Mall Mortgage Loan and the Barbours Cut
Port IOS Mortgage Loan. As a result, Pentalpha Surveillance LLC is a
servicing function participant in the capacities described above, because it is
servicing mortgage loans that constituted 5% or more of the assets of the
issuing entity as of its cut-off date. The assessments of compliance with
applicable servicing criteria and accountants' attestation reports delivered by
Pentalpha Surveillance LLC in the capacities described above are listed in the
Exhibit Index.

 BellOak, LLC is the operating
advisor of the CX - 250 Water Street Mortgage Loan and the Cumberland Mall
Mortgage Loan. As a result, BellOak, LLC is a servicing function
participant in the capacities described above, because it is servicing mortgage
loans that constituted 5% or more of the assets of the issuing entity as of its
cut-off date. The assessments of compliance with applicable servicing criteria
and accountants' attestation reports delivered by BellOak, LLC in the
capacities described above are listed in the Exhibit Index.

 K-Star Asset Management LLC is the
special servicer of the Soho Beach House Miami Mortgage Loan and the Seagate
Campus Mortgage Loan. As a result, K-Star Asset Management LLC is a "servicer"
as defined in Item 1108(a)(2)(iii) of Regulation AB, in the capacities
described above, because it is servicing mortgage loans that constituted 10% or
more of the assets of the issuing entity as of its cut-off date. The
assessments of compliance with applicable servicing criteria, accountants'
attestation reports and servicer compliance statements delivered by K-Star
Asset Management LLC in the capacities described above are listed in the
Exhibit Index.

 Computershare Trust Company,
National Association acts as trustee of the Cumberland Mall Mortgage Loan, the
Barbours Cut Port IOS Mortgage Loan, the Brandon Mall Mortgage Loan, the Soho
Beach House Miami Mortgage Loan, the Seagate Campus Mortgage Loan, the CX - 250
Water Street Mortgage Loan and the Fashion Valley Mall Mortgage Loan.
Pursuant to the pooling and servicing agreement for the Benchmark 2023-V2
Transaction, the pooling and servicing agreement for the MSWF 2023-1
Transaction, the pooling and servicing agreement for the BANK5 2023-5YR2
Transaction, the pooling and servicing agreement for the Benchmark 2023-B39
Transaction, the pooling and servicing agreement for the MSWF 2023-2
Transaction and the pooling and servicing agreement for the Benchmark 2023-B40
Transaction, the trustee is required to provide an assessment of compliance
with applicable servicing criteria solely with respect to Item 1122(d)(2)(iii)
of Regulation AB (regarding advances of funds or guarantees regarding
collections, cash flows or distributions, and any interest or other fees
charged for such advances, are made, reviewed and approved as specified in the
transaction agreements). However, during the reporting period, the trustee did
not perform any servicing function with respect to the servicing criteria
specified in Item 1122(d)(2)(iii) of Regulation AB. The master servicer
or the special servicer, to the extent required, performed the servicing
function identified with respect to Item 1122(d)(2)(iii) of Regulation AB, and
each such party included Item 1122(d)(2)(iii) of Regulation AB in the
assessment of compliance with applicable servicing criteria and accountant's
attestation report for the subject transaction. As a result, this Annual
Report on Form 10-K does not include an assessment of compliance with
applicable servicing criteria of the trustee. One or more other servicers of
the Cumberland Mall Mortgage Loan, the Barbours Cut Port IOS Mortgage Loan, the
Brandon Mall Mortgage Loan, the Soho Beach House Miami Mortgage Loan, the
Seagate Campus Mortgage Loan, the CX - 250 Water Street Mortgage Loan and the
Fashion Valley Mall Mortgage Loan have delivered one or more assessments of
compliance with respect to Item 1122(d)(2)(iii) of Regulation AB.

 Wilmington Trust, National
Association acts as trustee of the mortgage loans serviced under the
Pooling and Servicing Agreement. Pursuant to the Pooling and Servicing
Agreement, the trustee is required to provide an assessment of compliance with
applicable servicing criteria solely with respect to Item 1122(d)(2)(iii) of
Regulation AB (regarding advances of funds or guarantees regarding collections,
cash flows or distributions, and any interest or other fees charged for such
advances, are made, reviewed and approved as specified in the transaction
agreements). However, during the reporting period, the trustee did not perform
any servicing function with respect to the servicing criteria specified in Item
1122(d)(2)(iii) of Regulation AB. The master servicer or the special
servicer, to the extent required, performed the servicing function identified
with respect to Item 1122(d)(2)(iii) of Regulation AB, and each such party
included Item 1122(d)(2)(iii) of Regulation AB in the assessment of compliance
with applicable servicing criteria and accountant's attestation report for the
subject transaction. As a result, this Annual Report on Form 10-K does
not include an assessment of compliance with applicable servicing criteria of
the trustee. One or more other servicers of the mortgage loans serviced
under the Pooling and Servicing Agreement have delivered one or more
assessments of compliance with respect to Item 1122(d)(2)(iii) of Regulation
AB.

 This Annual Report on Form 10-K
includes assessments of compliance with applicable servicing criteria and
accountants' attestation reports from CoreLogic Solutions, LLC. This
entity was engaged by the master servicer under the Pooling and Servicing
Agreement and the primary servicer of the Barbours Cut Port IOS Mortgage Loan,
the Brandon Mall Mortgage Loan and the CX - 250 Water Street Mortgage Loan to
remit tax payments received from the escrow accounts of borrowers to local
taxing authorities, to report tax amounts due, to verify tax parcel
information, and to verify non-escrow tax payments. These servicing functions
are included within the servicing criteria set forth in Item 1122(d)(4)(xi) of
Regulation AB. Therefore, under the principles-based definition of
"servicer" set forth in Item 1101(j) of Regulation AB that looks to the
functions that an entity performs, this vendor is a "servicer" for the purposes
of Item 1122 of Regulation AB. See Compliance and Disclosure
Interpretations, Section 301.01 (Item 1101(j)).

 The
assessments of compliance with applicable servicing criteria, accountants'
attestation reports and servicer compliance statements of the certificate
administrator of the Cumberland Mall Mortgage Loan, the Barbours Cut Port IOS
Mortgage Loan, the Brandon Mall Mortgage Loan, the Soho Beach House Miami
Mortgage Loan, the Seagate Campus Mortgage Loan, the CX - 250 Water Street
Mortgage Loan and the Fashion Valley Mall Mortgage Loan are omitted from this
Annual Report on Form 10-K as the certificate administrator pursuant to the
related pooling and servicing agreement or trust and servicing agreement does
not perform any activities that address servicing criteria with respect to the
issuing entity and because they are each not a "servicer" that meets the criteria
in Item 1108(a)(2)(i) through (iii) of Regulation AB.

 With respect to the pari passu
loan combinations that include the Cumberland Mall Mortgage Loan and the
Brandon Mall Mortgage Loan, (i) the report on assessment of compliance with
servicing criteria and attestation report on assessment of compliance with
servicing criteria of 3650 REIT Loan Servicing LLC as special servicer of the
Cumberland Mall Mortgage Loan, listed on the Exhibit Index are omitted from
this Annual Report on Form 10-K as they are not required to be included on this
Annual Report on Form 10-K per Instruction 3 to Item 1122 of Regulation AB
because it is a party performing activities that address servicing criteria
relating to 5% or less of the assets of the issuing entity; and (ii) the
servicer compliance statements of 3650 REIT Loan Servicing LLC as special
servicer of the Cumberland Mall Mortgage Loan and CWCapital Asset Management
LLC as special servicer of the Brandon Mall Mortgage Loan, listed on the
Exhibit Index are omitted from this Annual Report on Form 10-K as they are not
required by Item 1123 of Regulation AB to be included on this Annual Report on
Form 10-K because they are each an unaffiliated party that is not a "servicer"
that meets the criteria in Item 1108(a)(2)(i) through (iii) of Regulation AB.

 Item 1. Business.

 Item 1A. Risk Factors.

 Item 1B. Unresolved Staff Comments.

 None.

 Item 1C. Cybersecurity.

 Item 2. Properties.

 Item 3. Legal Proceedings.

 Item 4. Mine Safety Disclosures.

 Item 5. Market for Registrant's Common Equity, Related
Stockholder Matters and Issuer Purchases of Equity Securities.

 Item 6. [Reserved]

 Item 7. Management's Discussion and Analysis of
Financial Condition and Results of Operations.

 Item 7A. Quantitative and Qualitative Disclosures
About Market Risk.

 Item 8. Financial Statements and Supplementary Data.

 Item 9. Changes in and Disagreements With
Accountants on Accounting and Financial Disclosure.

 Item 9A. Controls and Procedures.

 Item 9B. Other Information.

 None.

 Item 9C. Disclosure Regarding Foreign Jurisdictions
that Prevent Inspections.

 None.

 Item 10. Directors, Executive Officers and Corporate
Governance.

 Item 11. Executive Compensation.

 Item 12. Security Ownership of Certain Beneficial
Owners and Management and Related Stockholder Matters.

 Item 13. Certain Relationships and Related
Transactions, and Director Independence.

 Item 14. Principal Accountant Fees and Services.

 ADDITIONAL DISCLOSURE ITEMS FOR REGULATION AB

 Item 1112(b) of Regulation AB, Significant Obligor
Financial Information.

 No single obligor represents 10% or more of the pool assets
held by the issuing entity.

 Item 1114(b)(2) of Regulation AB, Significant Enhancement
Provider Financial Information.

 No entity or group of affiliated entities provides any external credit
enhancement or other support for the certificates within this transaction as
described under Item 1114(a) of Regulation AB.

 Item 1115(b) of Regulation AB, Certain Derivatives
Instruments (Financial Information).

 No entity or group of affiliated entities provides any
derivative instruments or other support for the certificates within this
transaction as described under Item 1115 of Regulation AB.

 Item 1117 of Regulation AB, Legal Proceedings.

 The registrant knows of no material pending legal proceeding
involving the trust or any party related to the trust, other than routine
litigation incidental to the duties of those respective parties, and the following, with respect to CWCapital Asset
Management LLC, as Special Servicer.

 On December
17, 2015, U.S. Bank National Association, the trustee under five pooling and
servicing agreements for (i) Wachovia Bank Commercial Mortgage Trust 2007-C30,
(ii) COBALT CMBS Commercial Trust 2007-C2, (iii) Wachovia Bank Commercial
Mortgage Trust 2007-C31, (iv) ML-CFC Commercial Mortgage Trust 2007-5 and (v)
ML-CFC Commercial Mortgage Trust 2007-6 commenced a proceeding with the Second
Judicial District Court of Ramsey County, Minnesota (the " State Court ")
for a declaratory judgment as to the proper allocation of certain proceeds (" Disputed
Proceeds ") received by CWCAM in connection with the sale of the Peter
Cooper Village and Stuyvesant Town property in New York, New York securing
loans held by those trusts. CWCAM was the special servicer of such property.
The petition requests the State Court to instruct the trustee, the trust
beneficiaries, and any other interested parties as to the amount of the
Disputed Proceeds, if any, that constitute penalty interest and/or the amount
of the Disputed Proceeds, if any, that constitute gain-on-sale proceeds, with
respect to each trust. On February 24, 2016, CWCAM made a limited appearance
with the State Court to file a motion to dismiss this proceeding based on lack
of jurisdiction, mootness, standing and forum non conveniens. On July 19, 2016,
the State Court denied CWCAM's motion to dismiss. On July 22, 2016, the action
was removed to federal court in Minnesota (" Federal Court "). On October
21, 2016, the Federal Court held a hearing on the motion to transfer the action
to the United States District Court for the Southern District of New York (" SDNY
Court "), a motion to remand to state court and a motion to hear CWCAM's
request for reconsideration of the motion to dismiss. On March 14, 2017, the
Federal Court reserved the determination on the motion to hear CWCAM's request
for reconsideration of the motion to dismiss, denied the motion to remand the
matter to state court and granted the motion to transfer the proceeding to the
SDNY Court. Cross motions for judgment on the pleadings were filed but the SDNY
Court was unable to decide the case based on the pleadings and the SDNY Court
ordered discovery. All fact discovery was completed in December, 2018 and
expert discovery was completed on March 15, 2019. The parties submitted cross
motions for summary judgment, and on March 19, 2020, the SDNY Court entered an
opinion and order in which it granted summary judgment in CWCAM's favor and
held that CWCAM was entitled to the entire amount of penalty interest and that
CWCAM's determination of Yield Maintenance was correct. In the 127-page
opinion, the SDNY Court found for CWCAM on every issue presented by the
trustee's petition, namely, that the funds in dispute constitute penalty
interest and yield maintenance, not gain-on-sale proceeds, and that the amount
of penalty interest and yield maintenance was correctly calculated. An appeal
of the SDNY Court's decision was taken on April 29, 2020. Oral argument on the
appeal occurred on June 21, 2021. On July 14, 2022, the Second Circuit entered
a decision affirming in part and reversing in part the SDNY Court's decision
and remanding to the SDNY Court for further proceedings. The Second Circuit
affirmed the SDNY's Court holding that Penalty Interest and Yield Maintenance
are paid before Gain-On-Sale Proceeds. The Second Circuit reversed and remanded
for further proceedings that portion of the SDNY Court's decision related to
approximately $67.2 million in interest on advances. On January 13, 2023, the
parties entered into a settlement agreement, in which (among other things) they
agreed to stipulate that the amount of Interest on advances that accrued on or
before June 3, 2014 is $27.5 million, and that CWCAM would pay that amount into
escrow for distribution to certificateholders upon the entry of an order by the
Court approving the settlement. U.S. Bank National Association, as Trustee for
the trusts, provided notice of the settlement to all parties in interest via a
notice program approved by the Court. A hearing on the settlement was scheduled
for March 16, 2023 and was continued to May 5, 2023. The court approved the
settlement in a decision dated April 8, 2024. An appeal of the Court's decision
was filed by one party, Cobalt LLC, which is believed to be focused solely on
the timing of the distribution of the $27.5 million and not with respect to
CWCAM's liability or the amount paid. The appeal brief is due on September 1,
2024. The matter was subsequently resolved by the parties and approved by the
Court and no further proceedings are required. The matter is closed.

 On
December 1, 2017, a complaint against CWCAM and others was filed in the United
States District Court for the Southern District of New York styled as CWCapital
Cobalt Vr Ltd. v. CWCapital Investments LLC, et al., No. 17-cv-9463 (the " Original
Complaint "). The gravamen of the Original Complaint alleged breaches of a
contract and fiduciary duties by CWCAM's affiliate, CWCapital Investments LLC
in its capacity as collateral manager for the collateralized debt obligation
transaction involving CWCapital Cobalt Vr, Ltd. In total, there are 14 counts
pled in the Original Complaint. Of those 14, 5 claims were asserted against
CWCAM for aiding and abetting breach of fiduciary duty, conversion and unjust
enrichment. On May 23, 2018, the Original Complaint was dismissed for lack of
subject matter jurisdiction. On June 28, 2018, CWCapital Cobalt Vr Ltd. filed a
substantially similar complaint in the Supreme Court of the State of New York,
County of New York styled as CWCapital Cobalt Vr Ltd. v. CWCapital Investments
LLC, et al., Index No. 653277/2018 (the " New Complaint "). The gravamen
of the New Complaint is the same as the previous complaint filed in the United
State District Court for the Southern District of New York. In total there are
16 counts pled in the New Complaint. Of those 16 counts, 5 claims were asserted
against CWCAM for aiding and abetting breach of fiduciary duty, conversion and
unjust enrichment, 1 count seeks a declaratory judgement that the plaintiff has
the right to enforce the contracts in question and 1 count seeks an injunction
requiring the defendants to recognize the plaintiff as the directing holder for
the trusts in question. On January 11, 2019, the plaintiff dismissed with
prejudice the declaratory judgment and injunction counts. The New Complaint and
related summons was not served on the defendants until July 13, 2018 and July
16, 2018. The plaintiff's motion for a preliminary injunction was denied by the
court on July 31, 2018. On August 3, 2018, the defendants, including CWCAM,
filed a motion to dismiss the New Complaint in its entirety. On August 20,
2019, the court entered an order granting defendants' motion almost in its
entirety, dismissing 11 of the 16 counts and partially dismissing 2 additional
counts. Of the remaining counts, 2 are asserted against CWCAM for aiding and
abetting breach of fiduciary duty and unjust enrichment. On September 19, 2019,
CWCapital Cobalt Vr Ltd. filed a notice of appeal relating to the August 20,
2019 dismissal order and on September 26, 2019, filed an amended complaint
against CWCI and CWCAM attempting to address deficiencies relating to certain
of the claims dismissed by the August, 20, 2019 order. CWCI and CWCAM filed its
Motion to Dismiss the amended complaint on October 28, 2019. The court heard
argument on the Motion to Dismiss the amended complaint on January 22, 2020 and
on October 23, 2020, the court granted the motion dismissing the amended
claims. On November 30, 2020, CWCapital Cobalt Vr Ltd filed a notice of appeal
relating to the October 23, 2020 dismissal order. On April 27, 2021, the First
Department affirmed the dismissal as to claims against CWCAM that were part of
the August 20, 2019 dismissal, but reversed the dismissal of two counts for
breach of the Collateral Management Agreement against CWCI. CWCI sought leave
to file an appeal of the decision. The plaintiff also sought leave to appeal
the dismissal of the claims against CWCAM. Both requests for leave were denied
by the First Department. On May 15, 2020, CWCI and CWCAM filed a motion to
renew its motion to dismiss as to 4 of the remaining counts (including the
remaining two counts against CWCAM for aiding and abetting breach of fiduciary
duty and unjust enrichment), based on a decision entered by Judge Failla in a
trust instruction proceeding in the US District Court for the Southern District
of New York awarding summary judgment in favor of CWCAM. On September 7, 2021,
the court denied the motion to renew. CWCI and CWCAM filed a notice of appeal,
which they perfected by the filing of their opening brief on July 1, 2022. On
November 15, 2022, the First Department affirmed the court's denial of the
motion to renew. On October 1, 2021, CWCI and CWCAM moved to reargue the denial
of the motion to renew (or alternatively, the motion to dismiss) with respect
to certain of Cobalt's claims, including the remaining 2 claims against CWCAM,
based on the First Department's April 27, 2021 decision. On March 24, 2022, the
court denied the relief sought in the motion to reargue. CWCI and CWCAM appealed
the court's decision on the motion to reargue and filed their opening brief on
July 11, 2022. The appeal was dismissed as being non-appealable on August 30,
2022. Discovery (both fact and expert) concluded on March 1, 2024. CWCAM and
CWCI filed a motion for summary judgment on March 29, 2024, seeking dismissal
of all the claims in their entirety. On that same date, the plaintiff cross
moved for summary judgment on one of the claims asserted against only CWCI.
Summary judgment briefing is scheduled to conclude on June 18, 2024. Oral
argument was heard on October 22, 2024 and the court has taken the arguments
under consideration. The timing of a decision is unknown. CWCAM believes that
it has performed its obligations under the related pooling and servicing agreements
in good faith and the remaining allegations in the New Complaint are without
merit.

 Item 1119 of Regulation AB, Affiliations and Certain
Relationships and Related Transactions.

 The information regarding this Item has been previously
provided in the prospectus of the Registrant relating to the issuing entity
filed on August 10, 2023 pursuant to Rule 424(b)(2).

 Item 1122 of Regulation AB, Compliance with Applicable
Servicing Criteria.

assessments of compliance with respect to the mortgage loans are attached
hereto under Item 15 to this Annual Report on Form 10-K. Attached as Exhibit AA
to the Pooling and Servicing Agreement incorporated by reference as Exhibit 4.1
to this Annual Report on Form 10-K is a chart identifying the entities
participating in a servicing function for the transaction responsible for each
applicable servicing criteria set forth in Item 1122(d).

assessments of compliance with respect to the Cumberland Mall Mortgage Loan,
which is being serviced and administered pursuant to the pooling and servicing
agreement for the Benchmark 2023-V2 Transaction, are attached hereto under Item
15 to this Annual Report on Form 10-K. Attached as Exhibit O to the pooling and
servicing agreement for the Benchmark 2023-V2 Transaction incorporated by
reference as Exhibit 4.2 to this Annual Report on Form 10-K is a chart
identifying the entities participating in a servicing function for the
Benchmark 2023-V2 Transaction responsible for each applicable servicing
criteria set forth in Item 1122(d).

assessments of compliance with respect to the Barbours Cut Port IOS Mortgage
Loan, which is being serviced and administered pursuant to the pooling and
servicing agreement for the MSWF 2023-1 Transaction, are attached hereto under
Item 15 to this Annual Report on Form 10-K. Attached as Exhibit Z to the
pooling and servicing agreement for the MSWF 2023-1 Transaction incorporated by
reference as Exhibit 4.3 to this Annual Report on Form 10-K is a chart
identifying the entities participating in a servicing function for the MSWF
2023-1 Transaction responsible for each applicable servicing criteria set forth
in Item 1122(d).

assessments of compliance with respect to the Brandon Mall Mortgage Loan, which
is being serviced and administered pursuant to the pooling and servicing
agreement for the BANK5 2023-5YR2 Transaction, are attached hereto under Item
15 to this Annual Report on Form 10-K. Attached as Exhibit Z to the pooling and
servicing agreement for the BANK5 2023-5YR2 Transaction incorporated by
reference as Exhibit 4.4 to this Annual Report on Form 10-K is a chart
identifying the entities participating in a servicing function for the BANK5
2023-5YR2 Transaction responsible for each applicable servicing criteria set
forth in Item 1122(d).

assessments of compliance with respect to the Soho Beach House Miami Mortgage
Loan and the Seagate Campus Mortgage Loan, which are being serviced and
administered pursuant to the pooling and servicing agreement for the Benchmark
2023-B39 Transaction, are attached hereto under Item 15 to this Annual Report
on Form 10-K. Attached as Exhibit O to the pooling and servicing agreement for
the Benchmark 2023-B39 Transaction incorporated by reference as Exhibit 4.5 to
this Annual Report on Form 10-K is a chart identifying the entities
participating in a servicing function for the Benchmark 2023-B39 Transaction
responsible for each applicable servicing criteria set forth in Item 1122(d).

assessments of compliance with respect to the CX - 250 Water Street Mortgage
Loan, which is being serviced and administered pursuant to the pooling and
servicing agreement for the MSWF 2023-2 Transaction, are attached hereto under
Item 15 to this Annual Report on Form 10-K. Attached as Exhibit Z to the
pooling and servicing agreement for the MSWF 2023-2 Transaction incorporated by
reference as Exhibit 4.6 to this Annual Report on Form 10-K is a chart
identifying the entities participating in a servicing function for the MSWF
2023-2 Transaction responsible for each applicable servicing criteria set forth
in Item 1122(d).

assessments of compliance with respect to the Fashion Valley Mall Mortgage
Loan, which is being serviced and administered pursuant to the pooling and
servicing agreement for the Benchmark 2023-B40 Transaction, are attached hereto
under Item 15 to this Annual Report on Form 10-K. Attached as Exhibit AA to the
pooling and servicing agreement for the Benchmark 2023-B40 Transaction
incorporated by reference as Exhibit 4.7 to this Annual Report on Form 10-K is
a chart identifying the entities participating in a servicing function for the
Benchmark 2023-B40 Transaction responsible for each applicable servicing
criteria set forth in Item 1122(d).

 Item 1123 of Regulation AB, Servicer Compliance Statement.

 The servicer compliance statements are attached as Exhibits
to this Annual Report on Form 10-K.

 Item 15. Exhibits and Financial Statement Schedules

 (a) The following is a list of documents filed as part of
this Annual Report on Form 10-K:

 (1) Not applicable

 (2) Not applicable

 (3) See below

 4.1
and Servicing Agreement, dated as of August 1, 2023, among Wells Fargo
Commercial Mortgage Securities, Inc., as Depositor, Wells Fargo Bank, National
Association, as General Master Servicer, LNR Partners, LLC, as General Special
Servicer, National Cooperative Bank, N.A., as Co-op Master Servicer and as
Co-op Special Servicer, Computershare Trust Company, N.A., as Certificate
Administrator, Wilmington Trust, National Association, as Trustee, and Park
Bridge Lender Services LLC, as Operating Advisor and as Asset Representations
Reviewer (filed as Exhibit 4.1 to the registrant's Current Report on Form 8-K/A
filed on October 20, 2023 under Commission File No. 333-257991-07 and
incorporated by reference herein).

 4.2
and Servicing Agreement, dated as of May 1, 2023, among Citigroup Commercial
Mortgage Securities Inc., as Depositor, Midland Loan Services, a Division of
PNC Bank, National Association, as Master Servicer, 3650 REIT Loan Servicing
LLC, as a Special Servicer, BellOak, LLC, as Operating Advisor and Asset
Representations Reviewer, and Computershare Trust Company, National
Association, as Certificate Administrator and Trustee (filed as Exhibit 99.9 to
the registrant's Current Report on Form 8-K filed on August 10, 2023 under

 4.3
and Servicing Agreement, dated as of May 1, 2023, between Morgan Stanley
Capital I Inc., as Depositor, Wells Fargo Bank, National Association, as Master
Servicer, Argentic Services Company LP, as Special Servicer, Computershare
Trust Company, National Association, as Certificate Administrator and as
Trustee, and Pentalpha Surveillance LLC, as Operating Advisor and as Asset
Representations Reviewer (filed as Exhibit 99.10 to the registrant's Current
Report on Form 8-K/A filed on January 29, 2024 under Commission File No.
333-257991-07 and incorporated by reference herein).

 4.4
and Servicing Agreement, dated as of July 1, 2023, between Morgan Stanley
Capital I Inc., as Depositor, Wells Fargo Bank, National Association, as Master
Servicer, CWCapital Asset Management LLC, as Special Servicer, Computershare
Trust Company, National Association, as Certificate Administrator and as
Trustee, and Park Bridge Lender Services LLC, as Operating Advisor and as Asset
Representations Reviewer (filed as Exhibit 99.8 to the registrant's Current
Report on Form 8-K filed on August 10, 2023 under Commission File No.
333-257991-07 and incorporated by reference herein).

 4.5
and Servicing Agreement, dated as of July 1, 2023, among Citigroup Commercial
Mortgage Securities Inc., as Depositor, Midland Loan Services, a Division of
PNC Bank, National Association, as Master Servicer, K-Star Asset Management
LLC, as a Special Servicer, Situs Holdings, LLC, solely with respect to the
Back Bay Office Whole Loan, as a Special Servicer, Park Bridge Lender Services
LLC, as Operating Advisor and Asset Representations Reviewer, Computershare
Trust Company, National Association, as Certificate Administrator and Trustee
(filed as Exhibit 99.7 to the registrant's Current Report on Form 8-K filed on

 4.6
and Servicing Agreement, dated as of December 1, 2023, among Wells Fargo
Commercial Mortgage Securities, Inc., as Depositor, Wells Fargo Bank, National
Association, as Master Servicer, Argentic Services Company LP, as Special
Servicer, Computershare Trust Company, National Association, as Certificate
Administrator and as Trustee, and BellOak, LLC, as Operating Advisor and as
Asset Representations Reviewer (filed as Exhibit 99.1 to the registrant's
Current Report on Form 8-K filed on December 22, 2023 under Commission File No.
333-257991-07 and incorporated by reference herein).

 4.7
and Servicing Agreement, dated as of December 1, 2023, between J.P. Morgan
Chase Commercial Mortgage Securities Corp., as Depositor, Midland Loan
Services, a Division of PNC Bank, National Association, as Master Servicer, LNR
Partners, LLC, as Special Servicer, Computershare Trust Company, National
Association, as Certificate Administrator, Computershare Trust Company,
National Association, as Trustee, and Pentalpha Surveillance LLC, as Operating
Advisor and as Asset Representations Reviewer (filed as Exhibit 99.2 to the
registrant's Current Report on Form 8-K filed on December 22, 2023 under

 4.8
Between Note Holders, dated as of January 27, 2023, by and between Bank of
America, National Association, as Initial Note A-1 Holder, Bank of America,
National Association, as Initial Note A-2 Holder, Bank of America, National
Association, as Initial Note A-3 Holder, Bank of America, National Association,
as Initial Note A-4 Holder, Bank of America, National Association, as Initial
Note A-5 Holder, Bank of America, National Association, as Initial Note A-6
Holder, Bank of America, National Association, as Initial Note A-7 Holder, Bank
of America, National Association, as Initial Note A-8 Holder, Wells Fargo Bank,
National Association, as Initial Note A-9 Holder, Wells Fargo Bank, National
Association, as Initial Note A-10 Holder, Wells Fargo Bank, National
Association, as Initial Note A-11 Holder, Wells Fargo Bank, National
Association, as Initial Note A-12 Holder, Wells Fargo Bank, National
Association, as Initial Note A-13 Holder, Wells Fargo Bank, National
Association, as Initial Note A-14 Holder, Wells Fargo Bank, National
Association, as Initial Note A-15 Holder, Wells Fargo Bank, National
Association, as Initial Note A-16 Holder, Goldman Sachs Bank USA, as Initial
Note A-17 Holder, Goldman Sachs Bank USA, as Initial Note A-18 Holder, 3650 Real
Estate Investment Trust 2 LLC, as Initial Note A-19 Holder, and 3650 Real
Estate Investment Trust 2 LLC, as Initial Note A-20 Holder (filed as Exhibit
99.11 to the registrant's Current Report on Form 8-K filed on August 10, 2023
under Commission File No. 333-257991-07 and incorporated by reference herein).

 4.9
Between Note Holders, dated as of May 25, 2023, by and between Bank of America,
N.A., as Initial Note A-1-1 Holder, Bank of America, N.A., as Initial Note
A-1-2 Holder, Bank of America, N.A., as Initial Note A-1-3 Holder, Bank of
America, N.A., as Initial Note A-1-4 Holder, JPMorgan Chase Bank, National
Association, as Initial Note A-2-1 Holder, JPMorgan Chase Bank, National
Association, as Initial Note A-2-2 Holder, JPMorgan Chase Bank, National
Association, as Initial Note A-2-3 Holder, JPMorgan Chase Bank, National
Association, as Initial Note A-2-4 Holder, Bank of Montreal, as Initial Note
A-3-1 Holder, Bank of Montreal, as Initial Note A-3-2 Holder, Bank of Montreal,
as Initial Note A-3-3 Holder, Bank of Montreal, as Initial Note A-3-4 Holder,
Bank of Montreal, as Initial Note A-3-5 Holder, Bank of Montreal, as Initial
Note A-3-6 Holder, Barclays Capital Real Estate Inc., as Initial Note A-4-1
Holder, and Barclays Capital Real Estate Inc., as Initial Note A-4-2 Holder
(filed as Exhibit 99.12 to the registrant's Current Report on Form 8-K filed on

 4.10
 Co-Lender
Agreement, dated as of June 19, 2023, by and between JPMorgan Chase Bank,
National Association, as Initial Note A-1 Holder, JPMorgan Chase Bank, National
Association, as Initial Note A-2 Holder, JPMorgan Chase Bank, National
Association, as Initial Note A-3-1 Holder, JPMorgan Chase Bank, National
Association, as Initial Note A-3-2 Holder, JPMorgan Chase Bank, National
Association, as Initial Note A-4 Holder, Citi Real Estate Funding, Inc., as
Initial Note A-5-1 Holder, Citi Real Estate Funding, Inc., as Initial Note
A-5-2 Holder, Citi Real Estate Funding, Inc., as Initial Note A-6 Holder, and
Citi Real Estate Funding, Inc., as Initial Note A-7 Holder (filed as Exhibit
99.13 to the registrant's Current Report on Form 8-K filed on August 10, 2023 under

 4.11
Between Note Holders, dated as of June 9, 2023, by and between Citi Real Estate
Funding Inc., as Initial Note A-1 Holder, Citi Real Estate Funding Inc., as
Initial Note A-2 Holder, Citi Real Estate Funding Inc., as Initial Note A-3
Holder, UBS AG, by and through its branch office at 1285 Avenue of the
Americas, New York, New York, as Initial Note A-4 Holder, UBS AG, by and
through its branch office at 1285 Avenue of the Americas, New York, New York,
as Initial Note A-5-1 Holder, UBS AG, by and through its branch office at 1285
Avenue of the Americas, New York, New York, as Initial Note A-5-2 Holder, and
Wells Fargo Bank, National Association, as Initial Note A-6 Holder (filed as
Exhibit 99.14 to the registrant's Current Report on Form 8-K filed on August
10, 2023 under Commission File No. 333-257991-07 and incorporated by reference
herein).

 4.12
Between Note Holders, dated as of April 19, 2023 by and between Morgan Stanley
Bank, N.A., as Initial Note A-1-1 Holder, Morgan Stanley Bank, N.A., as Initial
Note A-1-2 Holder, Morgan Stanley Bank, N.A., as Initial Note A-1-3 Holder,
Morgan Stanley Bank, N.A., as Initial Note A-2 Holder, JPMorgan Chase Bank,
National Association, as Initial Note A-3 Holder, JPMorgan Chase Bank, National
Association, as Initial Note A-4 Holder, and Morgan Stanley Mortgage Capital
Holdings LLC, as Initial Agent (filed as Exhibit 99.15 to the registrant's
Current Report on Form 8-K filed on August 10, 2023 under Commission File No.
333-257991-07 and incorporated by reference herein).

 4.13
Between Note Holders, dated as of June 1, 2023, by and between Bank of America,
N.A., as Initial Note A-1 Holder, Bank of America, N.A., as Initial Note A-2
Holder, Bank of America, N.A., as Initial Note A-3 Holder, Bank of America,
N.A., as Initial Note A-4 Holder, Barclays Capital Real Estate Inc., as Initial
Note A-5 Holder, Barclays Capital Real Estate Inc., as Initial Note A-6 Holder,
Barclays Capital Real Estate Inc., as Initial Note A-7 Holder, Barclays Capital
Real Estate Inc., as Initial Note A-8 Holder, JPMorgan Chase Bank, National
Association, as Initial Note A-9 Holder, JPMorgan Chase Bank, National
Association, as Initial Note A-10 Holder, JPMorgan Chase Bank, National
Association, as Initial Note A-11 Holder, and JPMorgan Chase Bank, National
Association, as Initial Note A-12 Holder (filed as Exhibit 99.16 to the
registrant's Current Report on Form 8-K filed on August 10, 2023 under

 4.14
Between Note Holders, dated as of May 24, 2023, by and between Wells Fargo
Bank, National Association, as Initial Note A-1 Holder, and Wells Fargo Bank,
National Association, as Initial Note A-2 Holder (filed as Exhibit 99.17 to the
registrant's Current Report on Form 8-K filed on August 10, 2023 under

 4.15
 Co-Lender
Agreement, dated as of April 14, 2023, by and among Deutsche Bank AG, New York
Branch, as Note A-1 Holder, Deutsche Bank AG, New York Branch, as Note A-2
Holder, Deutsche Bank AG, New York Branch, as Note A-3 Holder, Deutsche Bank
AG, New York Branch, as Note A-4 Holder, Deutsche Bank AG, New York Branch, as
Note A-5 Holder, Morgan Stanley Bank, N.A., as Note A-6-1 Holder, Morgan
Stanley Bank, N.A., as Note A-6-2 Holder, and Morgan Stanley Bank, N.A., as
Note A-7 Holder, and Bank of Montreal, as Note A-8 Holder, Bank of Montreal, as
Note A-9 Holder, Bank of Montreal, as Note A-10 Holder, and Bank of Montreal,
as Note A-11 Holder (filed as Exhibit 99.18 to the registrant's Current Report
on Form 8-K filed on August 10, 2023 under Commission File No. 333-257991-07
and incorporated by reference herein).

 4.16
 Co-Lender
Agreement, dated as of July 25, 2023, by and between JPMorgan Chase Bank,
National Association, as Initial Note A-1 Holder, and JPMorgan Chase Bank,
National Association, as Initial Note A-2 Holder (filed as Exhibit 99.19 to the
registrant's Current Report on Form 8-K filed on August 10, 2023 under

 4.17
 Co-Lender
Agreement, dated as of May 9, 2023, by and between Argentic Real Estate Finance
2 LLC, as Initial Note A-1-1 Holder, Argentic Real Estate Finance 2 LLC, as
Initial Note A-1-2 Holder, Argentic Real Estate Finance 2 LLC, as Initial Note
A-1-3 Holder, Wells Fargo Bank, National Association, as Initial Note A-2-1
Holder, and Wells Fargo Bank, National Association, as Initial Note A-2-2
Holder (filed as Exhibit 99.20 to the registrant's Current Report on Form 8-K
filed on August 10, 2023 under Commission File No. 333-257991-07 and
incorporated by reference herein).

 4.18
 Primary
Servicing Agreement, dated as of August 1, 2023, by and between Midland Loan
Services, a Division of PNC Bank, National Association and Wells Fargo Bank,
National Association (filed as Exhibit 99.21 to the registrant's Current Report
on Form 8-K/A filed on August 11, 2023 under Commission File No. 333-257991-07
and incorporated by reference herein).

 Rule 13a-14(d)/15d-14(d) Certifications.

Reports on assessment of compliance with servicing criteria for asset-backed
securities.

 33.1
 Wells Fargo Bank, National Association, as General
Master Servicer

 33.2
 National Cooperative Bank, N.A., as Co-op Master
Servicer

 33.3
 LNR Partners, LLC, as General Special Servicer

 33.4
 National Cooperative Bank, N.A., as Co-op Special
Servicer (see Exhibit 33.2)

 33.5
Wilmington Trust, National Association, as Trustee (Omitted. See Explanatory
Notes.)

 33.6
as Certificate Administrator

 33.7
as Custodian

 33.8
Advisor

 33.9
Participant

 33.10
National Association, as Primary Servicer

 33.11
 Wells Fargo Bank, National Association, as Primary Servicer
of the 1201 Third Avenue Mortgage Loan (see Exhibit 33.1)

 33.12
 LNR Partners, LLC, as Special Servicer of the 1201
Third Avenue Mortgage Loan (see Exhibit 33.3)

 33.13
Wilmington Trust, National Association, as Trustee of the 1201 Third Avenue

 33.14
as Custodian of the 1201 Third Avenue Mortgage Loan (see Exhibit 33.7)

 33.15
Advisor of the 1201 Third Avenue Mortgage Loan (see Exhibit 33.8)

 33.16
Participant of the 1201 Third Avenue Mortgage Loan (see Exhibit 33.9)

 33.17
Servicer of the One & Two Commerce Square Mortgage Loan (see Exhibit 33.1)

 33.18
 LNR Partners, LLC, as Special Servicer of the One
& Two Commerce Square Mortgage Loan (see Exhibit 33.3)

 33.19
Wilmington Trust, National Association, as Trustee of the One & Two
Commerce Square Mortgage Loan (Omitted. See Explanatory Notes.)

 33.20
as Custodian of the One & Two Commerce Square Mortgage Loan (see Exhibit
33.7)

 33.21
Advisor of the One & Two Commerce Square Mortgage Loan (see Exhibit 33.8)

 33.22
Participant of the One & Two Commerce Square Mortgage Loan (see Exhibit
33.9)

 33.23
National Association, as Primary Servicer of the 1825 K Street NW Mortgage Loan
(see Exhibit 33.10)

 33.24
 LNR Partners, LLC, as Special Servicer of the 1825
K Street NW Mortgage Loan (see Exhibit 33.3)

 33.25
Wilmington Trust, National Association, as Trustee of the 1825 K Street NW

 33.26
as Custodian of the 1825 K Street NW Mortgage Loan (see Exhibit 33.7)

 33.27
Advisor of the 1825 K Street NW Mortgage Loan (see Exhibit 33.8)

 33.28
National Association, as Primary Servicer of the Cumberland Mall Mortgage Loan
(see Exhibit 33.10)

 33.29
3650 REIT Loan Servicing LLC, as Special Servicer of the Cumberland Mall

 33.30
Computershare Trust Company, National Association, as Trustee of the Cumberland
Mall Mortgage Loan (Omitted. See Explanatory Notes.)

 33.31
as Custodian of the Cumberland Mall Mortgage Loan (see Exhibit 33.7)

 33.32
 BellOak, LLC, as Operating Advisor of the
Cumberland Mall Mortgage Loan

 33.33
Servicer of the Barbours Cut Port IOS Mortgage Loan (see Exhibit 33.1)

 33.34

 33.35
Computershare Trust Company, National Association, as Trustee of the Barbours
Cut Port IOS Mortgage Loan (Omitted. See Explanatory Notes.)

 33.36
as Custodian of the Barbours Cut Port IOS Mortgage Loan (see Exhibit 33.7)

 33.37
 Pentalpha Surveillance LLC, as Operating Advisor

 33.38
Participant of the Barbours Cut Port IOS Mortgage Loan (see Exhibit 33.9)

 33.39
Servicer of the Brandon Mall Mortgage Loan (see Exhibit 33.1)

 33.40
 CWCapital Asset Management LLC, as Special
Servicer of the Brandon Mall Mortgage Loan

 33.41
Computershare Trust Company, National Association, as Trustee of the Brandon
Mall Mortgage Loan (Omitted. See Explanatory Notes.)

 33.42
as Custodian of the Brandon Mall Mortgage Loan (see Exhibit 33.7)

 33.43
Advisor of the Brandon Mall Mortgage Loan (see Exhibit 33.8)

 33.44
Participant of the Brandon Mall Mortgage Loan (see Exhibit 33.9)

 33.45
National Association, as Primary Servicer of the Soho Beach House Miami
Mortgage Loan (see Exhibit 33.10)

 33.46
of the Soho Beach House Miami Mortgage Loan

 33.47
Computershare Trust Company, National Association, as Trustee of the Soho Beach
House Miami Mortgage Loan (Omitted. See Explanatory Notes.)

 33.48
as Custodian of the Soho Beach House Miami Mortgage Loan (see Exhibit 33.7)

 33.49
Advisor of the Soho Beach House Miami Mortgage Loan (see Exhibit 33.8)

 33.50
National Association, as Primary Servicer of the Seagate Campus Mortgage Loan
(see Exhibit 33.10)

 33.51
of the Seagate Campus Mortgage Loan (see Exhibit 33.46)

 33.52
Computershare Trust Company, National Association, as Trustee of the Seagate
Campus Mortgage Loan (Omitted. See Explanatory Notes.)

 33.53
as Custodian of the Seagate Campus Mortgage Loan (see Exhibit 33.7)

 33.54
Advisor of the Seagate Campus Mortgage Loan (see Exhibit 33.8)

 33.55
Servicer of the CX - 250 Water Street Mortgage Loan (see Exhibit 33.1)

 33.56
of the CX - 250 Water Street Mortgage Loan (see Exhibit 33.34)

 33.57
Computershare Trust Company, National Association, as Trustee of the CX - 250
Water Street Mortgage Loan (Omitted. See Explanatory Notes.)

 33.58
as Custodian of the CX - 250 Water Street Mortgage Loan (see Exhibit 33.7)

 33.59
 BellOak, LLC, as Operating Advisor of the CX - 250
Water Street Mortgage Loan (see Exhibit 33.32)

 33.60
Participant of the CX - 250 Water Street Mortgage Loan (see Exhibit 33.9)

 33.61
National Association, as Primary Servicer of the Fashion Valley Mall Mortgage
Loan (see Exhibit 33.10)

 33.62
 LNR Partners, LLC, as Special Servicer of the
Fashion Valley Mall Mortgage Loan (see Exhibit 33.3)

 33.63
Computershare Trust Company, National Association, as Trustee of the Fashion
Valley Mall Mortgage Loan (Omitted. See Explanatory Notes.)

 33.64
as Custodian of the Fashion Valley Mall Mortgage Loan (see Exhibit 33.7)

 33.65
 Pentalpha Surveillance LLC, as Operating Advisor
of the Fashion Valley Mall Mortgage Loan (see Exhibit 33.37)

Attestation reports on assessment of compliance with servicing criteria for
asset-backed securities.

 34.1
 Wells Fargo Bank, National Association, as General
Master Servicer

 34.2
 National Cooperative Bank, N.A., as Co-op Master
Servicer

 34.3
 LNR Partners, LLC, as General Special Servicer

 34.4
 National Cooperative Bank, N.A., as Co-op Special
Servicer (see Exhibit 34.2)

 34.5
Wilmington Trust, National Association, as Trustee (Omitted. See Explanatory
Notes.)

 34.6
as Certificate Administrator

 34.7
as Custodian

 34.8
Advisor

 34.9
Participant

 34.10
National Association, as Primary Servicer

 34.11
Servicer of the 1201 Third Avenue Mortgage Loan (see Exhibit 34.1)

 34.12
 LNR Partners, LLC, as Special Servicer of the 1201 Third
Avenue Mortgage Loan (see Exhibit 34.3)

 34.13
Wilmington Trust, National Association, as Trustee of the 1201 Third Avenue

 34.14
as Custodian of the 1201 Third Avenue Mortgage Loan (see Exhibit 34.7)

 34.15
Advisor of the 1201 Third Avenue Mortgage Loan (see Exhibit 34.8)

 34.16
Participant of the 1201 Third Avenue Mortgage Loan (see Exhibit 34.9)

 34.17
Servicer of the One & Two Commerce Square Mortgage Loan (see Exhibit 34.1)

 34.18
 LNR Partners, LLC, as Special Servicer of the One
& Two Commerce Square Mortgage Loan (see Exhibit 34.3)

 34.19
Wilmington Trust, National Association, as Trustee of the One & Two
Commerce Square Mortgage Loan (Omitted. See Explanatory Notes.)

 34.20
as Custodian of the One & Two Commerce Square Mortgage Loan (see Exhibit
34.7)

 34.21
Advisor of the One & Two Commerce Square Mortgage Loan (see Exhibit 34.8)

 34.22
Participant of the One & Two Commerce Square Mortgage Loan (see Exhibit
34.9)

 34.23
National Association, as Primary Servicer of the 1825 K Street NW Mortgage Loan
(see Exhibit 34.10)

 34.24
 LNR Partners, LLC, as Special Servicer of the 1825
K Street NW Mortgage Loan (see Exhibit 34.3)

 34.25
Wilmington Trust, National Association, as Trustee of the 1825 K Street NW

 34.26
as Custodian of the 1825 K Street NW Mortgage Loan (see Exhibit 34.7)

 34.27
Advisor of the 1825 K Street NW Mortgage Loan (see Exhibit 34.8)

 34.28
National Association, as Primary Servicer of the Cumberland Mall Mortgage Loan
(see Exhibit 34.10)

 34.29
3650 REIT Loan Servicing LLC, as Special Servicer of the Cumberland Mall

 34.30
Computershare Trust Company, National Association, as Trustee of the Cumberland
Mall Mortgage Loan (Omitted. See Explanatory Notes.)

 34.31
as Custodian of the Cumberland Mall Mortgage Loan (see Exhibit 34.7)

 34.32
 BellOak, LLC, as Operating Advisor of the
Cumberland Mall Mortgage Loan

 34.33
Servicer of the Barbours Cut Port IOS Mortgage Loan (see Exhibit 34.1)

 34.34

 34.35
Computershare Trust Company, National Association, as Trustee of the Barbours
Cut Port IOS Mortgage Loan (Omitted. See Explanatory Notes.)

 34.36
as Custodian of the Barbours Cut Port IOS Mortgage Loan (see Exhibit 34.7)

 34.37
 Pentalpha Surveillance LLC, as Operating Advisor

 34.38
Participant of the Barbours Cut Port IOS Mortgage Loan (see Exhibit 34.9)

 34.39
Servicer of the Brandon Mall Mortgage Loan (see Exhibit 34.1)

 34.40
 CWCapital Asset Management LLC, as Special
Servicer of the Brandon Mall Mortgage Loan

 34.41
Computershare Trust Company, National Association, as Trustee of the Brandon
Mall Mortgage Loan (Omitted. See Explanatory Notes.)

 34.42
as Custodian of the Brandon Mall Mortgage Loan (see Exhibit 34.7)

 34.43
Advisor of the Brandon Mall Mortgage Loan (see Exhibit 34.8)

 34.44
Participant of the Brandon Mall Mortgage Loan (see Exhibit 34.9)

 34.45
National Association, as Primary Servicer of the Soho Beach House Miami
Mortgage Loan (see Exhibit 34.10)

 34.46
of the Soho Beach House Miami Mortgage Loan

 34.47
Computershare Trust Company, National Association, as Trustee of the Soho Beach
House Miami Mortgage Loan (Omitted. See Explanatory Notes.)

 34.48
as Custodian of the Soho Beach House Miami Mortgage Loan (see Exhibit 34.7)

 34.49
Advisor of the Soho Beach House Miami Mortgage Loan (see Exhibit 34.8)

 34.50
National Association, as Primary Servicer of the Seagate Campus Mortgage Loan
(see Exhibit 34.10)

 34.51
of the Seagate Campus Mortgage Loan (see Exhibit 34.46)

 34.52
Computershare Trust Company, National Association, as Trustee of the Seagate
Campus Mortgage Loan (Omitted. See Explanatory Notes.)

 34.53
as Custodian of the Seagate Campus Mortgage Loan (see Exhibit 34.7)

 34.54
Advisor of the Seagate Campus Mortgage Loan (see Exhibit 34.8)

 34.55
Servicer of the CX - 250 Water Street Mortgage Loan (see Exhibit 34.1)

 34.56
of the CX - 250 Water Street Mortgage Loan (see Exhibit 34.34)

 34.57
Computershare Trust Company, National Association, as Trustee of the CX - 250
Water Street Mortgage Loan (Omitted. See Explanatory Notes.)

 34.58
as Custodian of the CX - 250 Water Street Mortgage Loan (see Exhibit 34.7)

 34.59
 BellOak, LLC, as Operating Advisor of the CX - 250
Water Street Mortgage Loan (see Exhibit 34.32)

 34.60
Participant of the CX - 250 Water Street Mortgage Loan (see Exhibit 34.9)

 34.61
National Association, as Primary Servicer of the Fashion Valley Mall Mortgage
Loan (see Exhibit 34.10)

 34.62
 LNR Partners, LLC, as Special Servicer of the
Fashion Valley Mall Mortgage Loan (see Exhibit 34.3)

 34.63
Computershare Trust Company, National Association, as Trustee of the Fashion
Valley Mall Mortgage Loan (Omitted. See Explanatory Notes.)

 34.64
as Custodian of the Fashion Valley Mall Mortgage Loan (see Exhibit 34.7)

 34.65
 Pentalpha Surveillance LLC, as Operating Advisor
of the Fashion Valley Mall Mortgage Loan (see Exhibit 34.37)

Servicer compliance statements.

 35.1
 Wells Fargo Bank, National Association, as General
Master Servicer

 35.2
 National Cooperative Bank, N.A., as Co-op Master
Servicer

 35.3
 LNR Partners, LLC, as General Special Servicer

 35.4
 National Cooperative Bank, N.A., as Co-op Special
Servicer (see Exhibit 35.2)

 35.5
as Certificate Administrator

 35.6
National Association, as Primary Servicer

 35.7
Servicer of the 1201 Third Avenue Mortgage Loan (see Exhibit 35.1)

 35.8
 LNR Partners, LLC, as Special Servicer of the 1201
Third Avenue Mortgage Loan (see Exhibit 35.3)

 35.9
Servicer of the One & Two Commerce Square Mortgage Loan (see Exhibit 35.1)

 35.10
 LNR Partners, LLC, as Special Servicer of the One
& Two Commerce Square Mortgage Loan (see Exhibit 35.3)

 35.11
National Association, as Primary Servicer of the 1825 K Street NW Mortgage Loan
(see Exhibit 35.6)

 35.12
 LNR Partners, LLC, as Special Servicer of the 1825
K Street NW Mortgage Loan (see Exhibit 35.3)

 35.13
National Association, as Primary Servicer of the Cumberland Mall Mortgage Loan
(see Exhibit 35.6)

 35.14
3650 REIT Loan Servicing LLC, as Special Servicer of the Cumberland Mall

 35.15
Servicer of the Barbours Cut Port IOS Mortgage Loan (see Exhibit 35.1)

 35.16

 35.17
Servicer of the Brandon Mall Mortgage Loan (see Exhibit 35.1)

 35.18
CWCapital Asset Management LLC, as Special Servicer of the Brandon Mall

 35.19
National Association, as Primary Servicer of the Soho Beach House Miami
Mortgage Loan (see Exhibit 35.6)

 35.20
of the Soho Beach House Miami Mortgage Loan

 35.21
National Association, as Primary Servicer of the Seagate Campus Mortgage Loan
(see Exhibit 35.6)

 35.22
of the Seagate Campus Mortgage Loan (see Exhibit 35.20)

 35.23
Servicer of the CX - 250 Water Street Mortgage Loan (see Exhibit 35.1)

 35.24
of the CX - 250 Water Street Mortgage Loan (see Exhibit 35.16)

 35.25
National Association, as Primary Servicer of the Fashion Valley Mall Mortgage
Loan (see Exhibit 35.6)

 35.26 LNR Partners, LLC, as Special Servicer of the Fashion
Valley Mall Mortgage Loan (see Exhibit 35.3)

 99.1
 Mortgage
Loan Purchase Agreement, dated as of August 2, 2023, between Wells Fargo Bank,
National Association and Wells Fargo Commercial Mortgage Securities, Inc.
(filed as Exhibit 99.1 to the registrant's Current Report on Form 8-K filed on

 99.2
 Mortgage
Loan Purchase Agreement, dated as of August 2, 2023, between JPMorgan Chase
Bank, National Association and Wells Fargo Commercial Mortgage Securities, Inc.
(filed as Exhibit 99.2 to the registrant's Current Report on Form 8-K filed on

 99.3
 Mortgage
Loan Purchase Agreement, dated as of August 2, 2023, between Bank of America,
National Association and Wells Fargo Commercial Mortgage Securities, Inc.
(filed as Exhibit 99.3 to the registrant's Current Report on Form 8-K filed on

 99.4
 Mortgage
Loan Purchase Agreement, dated as of August 2, 2023, between Morgan Stanley
Mortgage Capital Holdings LLC and Wells Fargo Commercial Mortgage Securities,
Inc. (filed as Exhibit 99.4 to the registrant's Current Report on Form 8-K
filed on August 10, 2023 under Commission File No. 333-257991-07 and
incorporated by reference herein).

 (b) The exhibits required to be filed by the Registrant
pursuant to Item 601 of Regulation S-K are listed above.

 (c) Not Applicable.

 SIGNATURES

 Pursuant to the requirements of Section 13 or 15(d) of the
Securities Exchange Act of 1934, the registrant has duly caused this report to
be signed on its behalf by the undersigned, thereunto duly authorized.

 Wells Fargo Commercial Mortgage
Securities, Inc.

(Depositor)

 /s/ Anthony
Sfarra

 Anthony
Sfarra, President

 (senior officer in charge of
securitization of the depositor)

 Date: March 14, 2025