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, 2023

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: 333-190246-10

 Central Index Key Number of the issuing entity:
0001622413

 JPMBB Commercial Mortgage
Securities Trust 2014-C25

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

 Central Index Key Number of the depositor: 0001013611

 J.P. Morgan Chase Commercial Mortgage
Securities Corp.

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

 Central Index Key Number of the sponsor: 0000835271

 JPMorgan Chase Bank, National
Association

 Central Index Key Number of the sponsor: 0001541468

 Ladder Capital Finance LLC

 Central Index Key Number of the sponsor: 0000312070

 Barclays Bank PLC

 Central Index Key Number of the sponsor: 0001682523

 Starwood Mortgage Funding II LLC

 Central Index Key Number of the sponsor: 0001567746

 Redwood Commercial Mortgage
Corporation

 Central Index Key Number of the sponsor: 0001628601

 Column Financial, Inc.

 New York

 (State or other jurisdiction of

 incorporation or organization of

 the issuing entity)

 38-3943078

 38-3943079

 38-3943080

 38-7120335

 (I.R.S. Employer

 Identification Numbers)

c/o Computershare Trust Company, National Association, as agent for

 Wells Fargo Bank, 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:

 (212) 834-5467

 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 Hilton Houston Post Oak Mortgage Loan, which
constituted approximately 3.8% of the asset pool of the issuing entity as of
its cut-off date, is an asset of the issuing entity and is part of a loan
combination that includes the Hilton Houston Post Oak Mortgage Loan and one
other pari passu loan, which is not an asset of the issuing entity. This
loan combination, including the Hilton Houston Post Oak Mortgage Loan, is 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 Wilton Commercial Portfolio Mortgage Loan,
which constituted approximately 2.8% of the asset pool of the issuing entity as
of its cut-off date. The Wilton Commercial Portfolio Mortgage Loan is an
asset of the issuing entity and is part of a loan combination that includes the
Wilton Commercial Portfolio Mortgage Loan and one other pari passu loan,
which is not an asset of the issuing entity. The other pari passu
portion of the loan combination was securitized in the COMM 2014-LC17 Mortgage
Trust transaction, Commission File Number 333-193376-11 (the " COMM 2014-LC17
Transaction "). This loan combination, including the Wilton Commercial
Portfolio Mortgage Loan, is being serviced and administered pursuant to the
pooling and servicing agreement for the COMM 2014-LC17 Transaction, which is
incorporated by reference as Exhibit 4.2 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 Grapevine Mills Mortgage Loan, which
constituted approximately 6.2% of the asset pool of the issuing entity as of
its cut-off date. The Grapevine Mills Mortgage Loan is an asset of the
issuing entity and is part of a loan combination that includes the Grapevine
Mills 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 JPMBB Commercial Mortgage Securities Trust
2014-C23 transaction, Commission File Number 333-190246-08 (the " JPMBB
2014-C23 Transaction "). This loan combination, including the Grapevine
Mills Mortgage Loan, is being serviced and administered pursuant to the pooling
and servicing agreement for the JPMBB 2014-C23 Transaction, which is incorporated
by reference as Exhibit 4.3 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 master servicer and certificate administrator of the
mortgage loans serviced under the Pooling and Servicing Agreement and the
primary servicer of the Grapevine Mills Mortgage Loan and the Wilton Commercial
Portfolio 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.

 Wells Fargo Bank, National
Association is the custodian of the mortgage loans serviced under the Pooling
and Servicing Agreement, the Grapevine Mills Mortgage Loan and the Wilton
Commercial Portfolio Mortgage Loan. As a result, Wells Fargo Bank,
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 Wells Fargo Bank, National Association in the
capacities described above are listed in the Exhibit Index.

 Rialto Capital Advisors, LLC is
the special servicer of the mortgage loans serviced under the Pooling and
Servicing Agreement and the Grapevine Mills Mortgage Loan. As a result, Rialto
Capital Advisors, 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 Rialto Capital Advisors, LLC in the capacities described above are
listed in the Exhibit Index.

 LNR Partners, LLC is an affiliate
of Starwood Mortgage Funding II LLC, one of the sponsors. Therefore, the
Depositor included in this Annual Report on Form 10-K a servicer compliance
statement for LNR Partners, LLC pursuant to Item 1123. Because LNR
Partners, LLC is servicing less than 5% of the pool assets, an assessment of
compliance with applicable servicing criteria and an accountants' attestation
report pursuant to Item 1122 of Regulation AB are not required by Regulation
AB. As the attestation made in the servicer compliance statement required
by Item 1123 relates to a review of the servicing activities of LNR Partners,
LLC under the applicable servicing agreement, and that review was conducted in
conjunction with the servicer's preparation of its assessment of compliance
with applicable servicing criteria, that assessment of compliance with
applicable servicing criteria and the accompanying accountants' attestation
report are included in this Annual Report on Form 10-K for the sake of
completeness.

 Wilmington Trust, National
Association acts as trustee of the mortgage loans serviced under the
Pooling and Servicing Agreement, the Wilton Commercial Portfolio Mortgage Loan
and the Grapevine Mills Mortgage Loan. Pursuant to the Pooling and
Servicing Agreement, the pooling and servicing agreement for the COMM 2014-LC17
Transaction and the pooling and servicing agreement for the JPMBB 2014-C23
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 mortgage loans serviced under the Pooling and Servicing Agreement,
the Wilton Commercial Portfolio Mortgage Loan and the Grapevine Mills Mortgage
Loan 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 Wilton Commercial Portfolio Mortgage
Loan and the Grapevine Mills 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 Items 1122(d)(4)(xi) and 1122(d)(4)(xii) 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)).

 This Annual Report on Form 10-K
includes an assessment of compliance with applicable servicing criteria,
accountants' attestation report and servicer compliance statement from
Computershare Trust Company, National Association (" CTCNA "). CTCNA
was engaged by Wells Fargo Bank, National Association (" Wells Fargo "),
in its capacity as certificate administrator and custodian, to perform certain
specified servicing functions identified in the assessment of compliance with
applicable servicing criteria and accountants' attestation reports. Wells
Fargo engaged CTCNA in connection with the sale of Wells Fargo's corporate
trust services business to CTCNA and its affiliates. Further, 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 party
is a "servicer" for the purposes of Item 1123 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 Wilton Commercial Portfolio Mortgage Loan and the
Grapevine Mills 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 combination that includes the Wilton Commercial Portfolio Mortgage Loan,
the report on assessment of compliance with servicing criteria and attestation
report on assessment of compliance with servicing criteria of Park Bridge
Lender Services LLC as operating advisor of the Wilton Commercial Portfolio
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.

 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 Wells Fargo Bank, National Association, as
certificate administrator and as custodian.

 In December 2014, Phoenix Light SF Limited (Phoenix Light)
and certain related entities filed a complaint in the United States District
Court for the Southern District of New York alleging claims against Wells Fargo
Bank, N.A., in its capacity as trustee for a number of residential
mortgage-backed securities (RMBS) trusts. Complaints raising similar
allegations have been filed by Commerzbank AG in the Southern District of New
York, IKB International and IKB Deutsche Industriebank (together, IKB) in New
York state court, and Park Royal I LLC and Park Royal II LLC in New York state
court. In each case, the plaintiffs allege that Wells Fargo Bank, N.A., as
trustee, caused losses to investors, and plaintiffs assert causes of action
based upon, among other things, the trustee's alleged failure to notify and
enforce repurchase obligations of mortgage loan sellers for purported breaches
of representations and warranties, notify investors of alleged events of
default, and abide by appropriate standards of care following alleged events of
default. In July 2022, the district court dismissed Phoenix Light's claims and
certain of the claims asserted by Commerzbank AG, and subsequently entered
judgment in each case in favor of Wells Fargo Bank, N.A. In August 2022,
Phoenix Light and Commerzbank AG each appealed the district court's decision to
the United States Court of Appeals for the Second Circuit. Phoenix Light
dismissed its appeal in May 2023, terminating its case. In November 2023, Wells
Fargo Bank, N.A. entered into an agreement with IKB to resolve IKB's claims.
Wells Fargo Bank, N.A. previously settled two class actions filed by
institutional investors and an action filed by the National Credit Union
Administration with similar allegations.

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

 The information regarding this Item has been previously
provided in a prospectus supplement of the Registrant relating to the issuing
entity filed on November 24, 2014 pursuant to Rule 424(b)(5).

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

 The reports on assessments of compliance with the servicing
criteria for asset-backed securities and related attestation reports on such
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).

 The reports on assessments of compliance with the servicing
criteria for asset-backed securities and related attestation reports on such
assessments of compliance with respect to the Wilton Commercial Portfolio
Mortgage Loan, which is being serviced and administered pursuant to the pooling
and servicing agreement for the COMM 2014-LC17 Transaction, are attached hereto
under Item 15 to this Annual Report on Form 10-K. Attached as Schedule II to
the pooling and servicing agreement for the COMM 2014-LC17 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
COMM 2014-LC17 Transaction responsible for each applicable servicing criteria
set forth in Item 1122(d).

 The reports on assessments of compliance with the servicing
criteria for asset-backed securities and related attestation reports on such
assessments of compliance with respect to the Grapevine Mills Mortgage Loan,
which is being serviced and administered pursuant to the pooling and servicing
agreement for the JPMBB 2014-C23 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 JPMBB 2014-C23 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 JPMBB
2014-C23 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. Exhibit 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
 Pooling and Servicing Agreement, dated as of November 1,
2014, by and among J.P. Morgan Chase Commercial Mortgage Securities Corp., as
Depositor, Wells Fargo Bank, National Association, as Master Servicer, Rialto
Capital Advisors, LLC, as Special Servicer, Wells Fargo Bank, National
Association, as Certificate Administrator, Wilmington Trust, National
Association, as Trustee, and Pentalpha Surveillance LLC, as Senior Trust
Advisor (filed as Exhibit 4.1 to the registrant's Current Report on Form 8-K
filed on November 24, 2014 under Commission File No. 333-190246-10 and
incorporated by reference herein).

 4.2
 Pooling and Servicing Agreement, dated as of September 1,
2014, by and among Deutsche Mortgage & Asset Receiving Corporation, as
Depositor, Wells Fargo Bank, National Association, as Master Servicer,
Certificate Administrator, Paying Agent, and Custodian, LNR Partners, LLC, as
Special Servicer, Wilmington Trust, National Association, as Trustee and Park
Bridge Lender Services LLC, as Operating Advisor (filed as Exhibit 4.3 to the
registrant's Current Report on Form 8-K filed on November 24, 2014 under
Commission File No. 333-190246-10 and incorporated by reference herein).

 4.3
 Pooling and Servicing Agreement, dated as of September 1,
2014, by and among J.P. Morgan Chase Commercial Mortgage Securities Corp., as
Depositor, Wells Fargo Bank, National Association, as Master Servicer,
CWCapital Asset Management LLC, as Special Servicer, Wells Fargo Bank, National
Association, as Certificate Administrator, Wilmington Trust, National
Association, as Trustee, and Pentalpha Surveillance LLC, as Senior Trust
Advisor (filed as Exhibit 4.2 to the registrant's Current Report on Form 8-K
filed on November 24, 2014 under Commission File No. 333-190246-10 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 Master
Servicer

 33.2

 33.3
Wilmington Trust, National Association, as Trustee (Omitted. See Explanatory
Notes.)

 33.4
Certificate Administrator

 33.5
Custodian

 33.6

 33.7
Participant

 33.8
as Servicing Function Participant for the Certificate Administrator

 33.9
as Servicing Function Participant for the Custodian

 33.10
Servicer of the Hilton Houston Post Oak Mortgage Loan (see Exhibit 33.1)

 33.11
of the Hilton Houston Post Oak Mortgage Loan (see Exhibit 33.2)

 33.12
Wilmington Trust, National Association, as Trustee of the Hilton Houston Post
Oak Mortgage Loan (Omitted. See Explanatory Notes.)

 33.13
Custodian of the Hilton Houston Post Oak Mortgage Loan (see Exhibit 33.5)

 33.14
of the Hilton Houston Post Oak Mortgage Loan (see Exhibit 33.6)

 33.15
Participant of the Hilton Houston Post Oak Mortgage Loan (see Exhibit 33.7)

 33.16
as Servicing Function Participant for the Custodian (see Exhibit 33.9)

 33.17
Servicer of the Wilton Commercial Portfolio Mortgage Loan (see Exhibit 33.1)

 33.18
 LNR Partners, LLC, as Special Servicer of the
Wilton Commercial Portfolio Mortgage Loan

 33.19
Wilmington Trust, National Association, as Trustee of the Wilton Commercial
Portfolio Mortgage Loan (Omitted. See Explanatory Notes.)

 33.20
Custodian of the Wilton Commercial Portfolio Mortgage Loan (see Exhibit 33.5)

 33.21
Park Bridge Lender Services LLC, as Operating Advisor of the Wilton Commercial
Portfolio Mortgage Loan (Omitted. See Explanatory Notes.)

 33.22
Participant of the Wilton Commercial Portfolio Mortgage Loan (see Exhibit 33.7)

 33.23
as Servicing Function Participant for the Custodian (see Exhibit 33.9)

 33.24
Servicer of the Grapevine Mills Mortgage Loan (see Exhibit 33.1)

 33.25
of the Grapevine Mills Mortgage Loan (see Exhibit 33.2)

 33.26
Wilmington Trust, National Association, as Trustee of the Grapevine Mills
Mortgage Loan (Omitted. See Explanatory Notes.)

 33.27
Custodian of the Grapevine Mills Mortgage Loan (see Exhibit 33.5)

 33.28
of the Grapevine Mills Mortgage Loan (see Exhibit 33.6)

 33.29
Participant of the Grapevine Mills Mortgage Loan (see Exhibit 33.7)

 33.30
as Servicing Function Participant for the Custodian (see Exhibit 33.9)

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

 34.1
 Wells Fargo Bank, National Association, as Master
Servicer

 34.2

 34.3
Wilmington Trust, National Association, as Trustee (Omitted. See Explanatory
Notes.)

 34.4
Certificate Administrator

 34.5
Custodian

 34.6

 34.7
Participant

 34.8
as Servicing Function Participant for the Certificate Administrator

 34.9
as Servicing Function Participant for the Custodian

 34.10
Servicer of the Hilton Houston Post Oak Mortgage Loan (see Exhibit 34.1)

 34.11
of the Hilton Houston Post Oak Mortgage Loan (see Exhibit 34.2)

 34.12
Wilmington Trust, National Association, as Trustee of the Hilton Houston Post
Oak Mortgage Loan (Omitted. See Explanatory Notes.)

 34.13
Custodian of the Hilton Houston Post Oak Mortgage Loan (see Exhibit 34.5)

 34.14
of the Hilton Houston Post Oak Mortgage Loan (see Exhibit 34.6)

 34.15
Participant of the Hilton Houston Post Oak Mortgage Loan (see Exhibit 34.7)

 34.16
as Servicing Function Participant for the Custodian (see Exhibit 34.9)

 34.17
Servicer of the Wilton Commercial Portfolio Mortgage Loan (see Exhibit 34.1)

 34.18
 LNR Partners, LLC, as Special Servicer of the
Wilton Commercial Portfolio Mortgage Loan

 34.19
Wilmington Trust, National Association, as Trustee of the Wilton Commercial
Portfolio Mortgage Loan (Omitted. See Explanatory Notes.)

 34.20
Custodian of the Wilton Commercial Portfolio Mortgage Loan (see Exhibit 34.5)

 34.21
Park Bridge Lender Services LLC, as Operating Advisor of the Wilton Commercial
Portfolio Mortgage Loan (Omitted. See Explanatory Notes.)

 34.22
Participant of the Wilton Commercial Portfolio Mortgage Loan (see Exhibit 34.7)

 34.23
as Servicing Function Participant for the Custodian (see Exhibit 34.9)

 34.24
Servicer of the Grapevine Mills Mortgage Loan (see Exhibit 34.1)

 34.25
of the Grapevine Mills Mortgage Loan (see Exhibit 34.2)

 34.26
Wilmington Trust, National Association, as Trustee of the Grapevine Mills
Mortgage Loan (Omitted. See Explanatory Notes.)

 34.27
Custodian of the Grapevine Mills Mortgage Loan (see Exhibit 34.5)

 34.28
of the Grapevine Mills Mortgage Loan (see Exhibit 34.6)

 34.29
Participant of the Grapevine Mills Mortgage Loan (see Exhibit 34.7)

 34.30
as Servicing Function Participant for the Custodian (see Exhibit 34.9)

Servicer compliance statements.

 35.1
 Wells Fargo Bank, National Association, as Master
Servicer

 35.2

 35.3
Certificate Administrator

 35.4
as Servicing Function Participant for the Certificate Administrator

 35.5
Servicer of the Hilton Houston Post Oak Mortgage Loan (see Exhibit 35.1)

 35.6
of the Hilton Houston Post Oak Mortgage Loan (see Exhibit 35.2)

 35.7
Servicer of the Wilton Commercial Portfolio Mortgage Loan (see Exhibit 35.1)

 35.8
 LNR Partners, LLC, as Special Servicer of the
Wilton Commercial Portfolio Mortgage Loan

 35.9
Servicer of the Grapevine Mills Mortgage Loan (see Exhibit 35.1)

 35.10
of the Grapevine Mills Mortgage Loan (see Exhibit 35.2)

 99.1 Mortgage Loan Purchase Agreement, dated as of November
24, 2014, between J.P. Morgan Chase Commercial Mortgage Securities Corp. and
JPMorgan Chase Bank, National Association (filed as Exhibit 99.1 to the
registrant's Current Report on Form 8-K filed on November 24, 2014 under
Commission File No. 333-190246-10 and incorporated by reference herein)

 99.2 Mortgage Loan Purchase Agreement, dated as of November 24,
2014, among J.P. Morgan Chase Commercial Mortgage Securities Corp., Ladder
Capital Finance LLC and Ladder Capital Finance Holdings LLLP (filed as Exhibit
99.2 to the registrant's Current Report on Form 8-K filed on November 24, 2014
under Commission File No. 333-190246-10 and incorporated by reference herein)

 99.3 Mortgage Loan Purchase Agreement, dated as of November 24,
2014, between J.P. Morgan Chase Commercial Mortgage Securities Corp. and
Barclays Bank PLC (filed as Exhibit 99.3 to the registrant's Current Report on
Form 8-K filed on November 24, 2014 under Commission File No. 333-190246-10 and
incorporated by reference herein)

 99.4 Mortgage Loan Purchase Agreement, dated as of November
24, 2014, among J.P. Morgan Chase Commercial Mortgage Securities Corp.,
Starwood Mortgage Funding II LLC and Starwood Mortgage Capital LLC (filed as
Exhibit 99.4 to the registrant's Current Report on Form 8-K filed on November
24, 2014 under Commission File No. 333-190246-10 and incorporated by reference
herein)

 99.5 Mortgage Loan Purchase Agreement, dated as of November
24, 2014, among J.P. Morgan Chase Commercial Mortgage Securities Corp., Redwood
Commercial Mortgage Corporation and Redwood Trust, Inc. (filed as Exhibit 99.5
to the registrant's Current Report on Form 8-K filed on November 24, 2014 under
Commission File No. 333-190246-10 and incorporated by reference herein)

 99.6 Mortgage Loan Purchase Agreement, dated as of November
24, 2014, between J.P. Morgan Chase Commercial Mortgage Securities Corp. and
Column Financial, Inc. (filed as Exhibit 99.6 to the registrant's Current
Report on Form 8-K filed on November 24, 2014 under Commission File No.
333-190246-10 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.

 J.P. Morgan Chase Commercial
Mortgage Securities Corp.

(Depositor)

 /s/ Kunal K. Singh

 Kunal K.
Singh, President and Chief Executive Officer

 (senior officer in charge of
securitization of the depositor)

 Date: March 12, 2024


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, 2023

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: 333-257991-04

 Central Index Key Number of the issuing entity:
0001916018

 Wells Fargo Commercial Mortgage
Trust 2022-C62

 (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

 Central Index Key Number of the sponsor: 0001592182

 LMF Commercial, LLC

 Central Index Key Number of the sponsor: 0001624053

 Argentic Real Estate Finance LLC

 Central Index Key Number of the sponsor: 0001722518

 BSPRT CMBS Finance, LLC

 Central Index Key Number of the sponsor: 0001685185

 UBS AG, acting through its branch
located at 1285 Avenue of the Americas, New York, New York

 New York

 (State or other jurisdiction of

 incorporation or organization of

 the issuing entity)

 38-4209794

 38-4209795

 38-7290302

 (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 Pacific Castle Portfolio Mortgage Loan,
which constituted approximately 8.4% of the asset pool of the issuing entity as
of its cut-off date, is an asset of the issuing entity and is part of a loan
combination that includes the Pacific Castle Portfolio Mortgage Loan and one
other pari passu loan, which is not an asset of the issuing entity. This
loan combination, including the Pacific Castle Portfolio Mortgage Loan, is
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 Hallmark Mortgage Loan, which constituted
approximately 2.3% of the asset pool of the issuing entity as of its cut-off
date. The Hallmark Mortgage Loan is an asset of the issuing entity and is
part of a loan combination that includes The Hallmark Mortgage Loan and one
other pari passu loan, which is not an asset of the issuing entity. The
other pari passu portion of the loan combination was securitized in the
BBCMS Mortgage Trust 2022-C14 transaction, Commission File Number 333-257737-02
(the " BBCMS 2022-C14 Transaction "). This loan combination, including The
Hallmark Mortgage Loan, is being serviced and administered pursuant to the
pooling and servicing agreement for the BBCMS 2022-C14 Transaction, which is
incorporated by reference as Exhibit 4.2 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 GS Foods Portfolio Mortgage Loan, which
constituted approximately 3.3% of the asset pool of the issuing entity as of its
cut-off date. The GS Foods Portfolio Mortgage Loan is an asset of the
issuing entity and is part of a loan combination that includes the GS Foods
Portfolio Mortgage Loan and one other pari passu loan, which is not an
asset of the issuing entity. The other pari passu portion of the loan
combination was securitized in the BANK 2022-BNK40 transaction, Commission File
Number 333-257991-03 (the " BANK 2022-BNK40 Transaction "). This loan
combination, including the GS Foods Portfolio Mortgage Loan, is being serviced
and administered pursuant to the pooling and servicing agreement for the BANK
2022-BNK40 Transaction, which is incorporated by reference as Exhibit 4.3 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 ILPT Logistics Portfolio Mortgage Loan,
which constituted approximately 2.8% of the asset pool of the issuing entity as
of its cut-off date. The ILPT Logistics Portfolio Mortgage Loan is an
asset of the issuing entity and is part of a loan combination that includes the
ILPT Logistics Portfolio Mortgage Loan, twelve other pari passu loans
and five subordinate companion loans, which are not assets of the issuing
entity. A pari passu portion of the loan combination was securitized in
the ILPT Commercial Mortgage Trust 2022-LPFX transaction (the " ILPT
2022-LPFX Transaction "). This loan combination, including the ILPT
Logistics Portfolio Mortgage Loan, is being serviced and administered pursuant
to the trust and servicing agreement for the ILPT 2022-LPFX Transaction, which
is incorporated by reference as Exhibit 4.4 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 master servicer of the mortgage loans serviced under the
Pooling and Servicing Agreement and the primary servicer of the GS Foods
Portfolio 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 GS Foods Portfolio Mortgage Loan, the ILPT
Logistics Portfolio Mortgage Loan and The Hallmark 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.

 Park Bridge Lender Services LLC is
the operating advisor of the mortgage loans serviced under the Pooling and
Servicing Agreement, the ILPT Logistics Portfolio Mortgage Loan and The
Hallmark Mortgage Loan. As a result, Park Bridge Lender Services 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
Park Bridge Lender Services LLC in the capacities described above are listed in
the Exhibit Index.

 Wilmington Trust, National
Association acts as trustee of the mortgage loans serviced under the
Pooling and Servicing Agreement, The Hallmark Mortgage Loan, the GS Foods
Portfolio Mortgage Loan and the ILPT Logistics Portfolio Mortgage Loan.
Pursuant to the Pooling and Servicing Agreement, the pooling and servicing
agreement for the BBCMS 2022-C14 Transaction, the pooling and servicing
agreement for the BANK 2022-BNK40 Transaction and the trust and servicing
agreement for the ILPT 2022-LPFX 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 mortgage loans serviced
under the Pooling and Servicing Agreement, The Hallmark Mortgage Loan, the GS
Foods Portfolio Mortgage Loan and the ILPT Logistics Portfolio Mortgage Loan
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 GS Foods Portfolio 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 Items 1122(d)(4)(xi)
and 1122(d)(4)(xii) 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 Hallmark Mortgage Loan, the GS Foods Portfolio Mortgage
Loan and the ILPT Logistics Portfolio 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 Hallmark Mortgage Loan, the GS Foods
Portfolio Mortgage Loan and the ILPT Logistics Portfolio Mortgage Loan, (i) the
reports on assessment of compliance with servicing criteria and attestation
reports on assessment of compliance with servicing criteria of Midland Loan
Services, a Division of PNC Bank, National Association as primary servicer of
The Hallmark Mortgage Loan and special servicer of The Hallmark Mortgage Loan
prior to May 2, 2023, K-Star Asset Management LLC as special servicer of The
Hallmark Mortgage Loan on and after May 2, 2023, CWCapital Asset Management LLC
as special servicer of the GS Foods Portfolio Mortgage Loan, Pentalpha
Surveillance LLC as operating advisor of the GS Foods Portfolio Mortgage Loan,
Berkadia Commercial Mortgage LLC as primary servicer of the ILPT Logistics
Portfolio Mortgage Loan and Situs Holdings, LLC as special servicer of the ILPT
Logistics Portfolio 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 they are parties 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 Midland Loan Services, a Division of PNC
Bank, National Association as primary servicer of The Hallmark Mortgage Loan
and special servicer of The Hallmark Mortgage Loan prior to May 2, 2023, K-Star
Asset Management LLC as special servicer of The Hallmark Mortgage Loan on and
after May 2, 2023, CWCapital Asset Management LLC as special servicer of the GS
Foods Portfolio Mortgage Loan, Berkadia Commercial Mortgage LLC as primary
servicer of the ILPT Logistics Portfolio Mortgage Loan and Situs Holdings, LLC
as special servicer of the ILPT Logistics Portfolio 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.

 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 April 18, 2022 pursuant to Rule 424(b)(2).

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

 The reports on assessments of compliance with the servicing
criteria for asset-backed securities and related attestation reports on such
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).

 The reports on assessments of compliance with the servicing
criteria for asset-backed securities and related attestation reports on such
assessments of compliance with respect to The Hallmark Mortgage Loan, which is
being serviced and administered pursuant to the pooling and servicing agreement
for the BBCMS 2022-C14 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 BBCMS 2022-C14 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 BBCMS 2022-C14
Transaction responsible for each applicable servicing criteria set forth in
Item 1122(d).

 The reports on assessments of compliance with the servicing
criteria for asset-backed securities and related attestation reports on such
assessments of compliance with respect to the GS Foods Portfolio Mortgage Loan,
which is being serviced and administered pursuant to the pooling and servicing
agreement for the BANK 2022-BNK40 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 BANK 2022-BNK40 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 BANK
2022-BNK40 Transaction responsible for each applicable servicing criteria set
forth in Item 1122(d).

 The reports on assessments of compliance with the servicing
criteria for asset-backed securities and related attestation reports on such
assessments of compliance with respect to the ILPT Logistics Portfolio Mortgage
Loan, which is being serviced and administered pursuant to the trust and
servicing agreement for the ILPT 2022-LPFX Transaction, are attached hereto
under Item 15 to this Annual Report on Form 10-K. Attached as Exhibit L to the
trust and servicing agreement for the ILPT 2022-LPFX 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 ILPT
2022-LPFX 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. Exhibit 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
 Pooling and Servicing Agreement, dated as of April 1,
2022, between 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, 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

 4.2
 Pooling and Servicing Agreement, dated as of February 1,
2022, between Barclays Commercial Mortgage Securities LLC, as Depositor,
Midland Loan Services, a Division of PNC Bank, National Association, as Master
Servicer, Midland Loan Services, a Division of PNC Bank, National Association,
as Special Servicer, Computershare Trust Company, National Association, 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 4.4 to the registrant's Current
Report on Form 8-K filed on April 18, 2022 under Commission File No.
333-257991-04 and incorporated by reference herein).

 4.3
 Pooling and Servicing Agreement, dated as of March 1,
2022, among Wells Fargo Commercial Mortgage Securities, Inc., as Depositor,
Wells Fargo Bank, National Association, as General Master Servicer, CWCapital
Asset Management LLC, as General Special Servicer, National Cooperative Bank,
N.A., as NCB Master Servicer and as NCB Special Servicer, Computershare Trust
Company, National Association, as Certificate Administrator, Wilmington Trust,
National Association, as Trustee, and Pentalpha Surveillance LLC, as Operating
Advisor and as Asset Representations Reviewer (filed as Exhibit 4.2 to the

 4.4
 Trust and Servicing Agreement, dated as of March 6, 2022,
among Citigroup Commercial Mortgage Securities Inc., as Depositor, Berkadia
Commercial Mortgage LLC, as Servicer, Situs Holdings, LLC, as Special Servicer,
Wilmington Trust, National Association, as Trustee, Computershare Trust
Company, National Association, as Certificate Administrator, and Park Bridge
Lender Services LLC, as Operating Advisor (filed as Exhibit 4.3 to the

 4.5
 Co-Lender Agreement, dated as of February 2, 2022, by and
between SPREF WH IV LLC, as Initial Note A-1 Holder, SPREF WH IV LLC, as
Initial Note A-2 Holder, SPREF WH IV LLC, as Initial Note A-3 Holder, and SPREF
WH IV LLC, as Initial Note A-4 Holder (filed as Exhibit 4.5 to the registrant's
Current Report on Form 8-K filed on April 18, 2022 under Commission File No.
333-257991-04 and incorporated by reference herein).

 4.6
 Agreement Between Note Holders, dated as of March 10,
2022, 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 4.6 to the registrant's Current Report on Form 8-K
filed on April 18, 2022 under Commission File No. 333-257991-04 and
incorporated by reference herein).

 4.7
 Agreement Between Noteholders, dated as of March 6, 2022,
by and among Citi Real Estate Funding Inc., as Initial Note A-1-A Holder, Initial Note A-2-A-1 Holder
and Initial Note A-2-A-2 Holder, UBS AG, by and through its branch office at
1285 Avenue of the Americas, New York, New York, as Initial Note A-1-B Holder,
Initial Note A-2-B-1 Holder, Initial Note A-2-B-2 Holder and Initial Note
A-2-B-3 Holder, Bank of America, N.A., as Initial Note A-1-C Holder and Initial
Note A-2-C Holder, Bank of Montreal, as Initial Note A-1-D Holder and Initial
Note A-2-D Holder, Morgan Stanley Bank N.A., as Initial Note A-1-E Holder and
Initial Note A-2-E Holder, Citi Real Estate Funding Inc., as Initial Note B-1
Holder, UBS AG, by and through its branch office at 1285 Avenue of the
Americas, New York, New York, as Initial Note B-2 Holder, Bank of America, N.A.,
as Initial Note B-3 Holder, Bank of Montreal, as Initial Note B-4 Holder, and
Morgan Stanley Bank N.A., as Initial Note B-5 Holder (filed as Exhibit 4.7 to
the registrant's Current Report on Form 8-K filed on April 18, 2022 under

 4.8
 Co-Lender Agreement, dated as of February 23, 2022, by
and between BSPRT CMBS Finance, LLC, as Initial Note A-1 Holder, and BSPRT CMBS
Finance, LLC, as Initial Note A-2 Holder (filed as Exhibit 4.8 to the

 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 Master
Servicer

 33.2

 33.3
Wilmington Trust, National Association, as Trustee (Omitted. See Explanatory
Notes.)

 33.4
as Certificate Administrator

 33.5
as Custodian

 33.6
Advisor

 33.7
Participant

 33.8
Servicer of the Pacific Castle Portfolio Mortgage Loan (see Exhibit 33.1)

 33.9
of the Pacific Castle Portfolio Mortgage Loan (see Exhibit 33.2)

 33.10
Wilmington Trust, National Association, as Trustee of the Pacific Castle

 33.11
as Custodian of the Pacific Castle Portfolio Mortgage Loan (see Exhibit 33.5)

 33.12
Advisor of the Pacific Castle Portfolio Mortgage Loan (see Exhibit 33.6)

 33.13
Participant of the Pacific Castle Portfolio Mortgage Loan (see Exhibit 33.7)

 33.14
Midland Loan Services, a Division of PNC Bank, National Association, as Primary
Servicer of The Hallmark Mortgage Loan (Omitted. See Explanatory Notes.)

 33.15
Midland Loan Services, a Division of PNC Bank, National Association, as Special
Servicer of The Hallmark Mortgage Loan prior to May 2, 2023 (Omitted. See
Explanatory Notes.)

 33.16
K-Star Asset Management LLC, as Special Servicer of The Hallmark Mortgage Loan
on and after May 2, 2023 (Omitted. See Explanatory Notes.)

 33.17
Wilmington Trust, National Association, as Trustee of The Hallmark Mortgage
Loan (Omitted. See Explanatory Notes.)

 33.18
 Computershare Trust Company, National Association, as
Custodian of The Hallmark Mortgage Loan (see Exhibit 33.5)

 33.19
Advisor of The Hallmark Mortgage Loan (see Exhibit 33.6)

 33.20
Servicer of the GS Foods Portfolio Mortgage Loan (see Exhibit 33.1)

 33.21
CWCapital Asset Management LLC, as Special Servicer of the GS Foods Portfolio

 33.22
Wilmington Trust, National Association, as Trustee of the GS Foods Portfolio

 33.23
as Custodian of the GS Foods Portfolio Mortgage Loan (see Exhibit 33.5)

 33.24
Pentalpha Surveillance LLC, as Operating Advisor of the GS Foods Portfolio

 33.25
Participant of the GS Foods Portfolio Mortgage Loan (see Exhibit 33.7)

 33.26
Berkadia Commercial Mortgage LLC, as Primary Servicer of the ILPT Logistics

 33.27
Situs Holdings, LLC, as Special Servicer of the ILPT Logistics Portfolio

 33.28
Wilmington Trust, National Association, as Trustee of the ILPT Logistics

 33.29
as Custodian of the ILPT Logistics Portfolio Mortgage Loan (see Exhibit 33.5)

 33.30
Advisor of the ILPT Logistics Portfolio Mortgage Loan (see Exhibit 33.6)

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

 34.1
 Wells Fargo Bank, National Association, as Master
Servicer

 34.2

 34.3
Wilmington Trust, National Association, as Trustee (Omitted. See Explanatory
Notes.)

 34.4
as Certificate Administrator

 34.5
as Custodian

 34.6
Advisor

 34.7
Participant

 34.8
 Wells Fargo Bank, National Association, as Primary Servicer
of the Pacific Castle Portfolio Mortgage Loan (see Exhibit 34.1)

 34.9
of the Pacific Castle Portfolio Mortgage Loan (see Exhibit 34.2)

 34.10
Wilmington Trust, National Association, as Trustee of the Pacific Castle

 34.11
as Custodian of the Pacific Castle Portfolio Mortgage Loan (see Exhibit 34.5)

 34.12
Advisor of the Pacific Castle Portfolio Mortgage Loan (see Exhibit 34.6)

 34.13
Participant of the Pacific Castle Portfolio Mortgage Loan (see Exhibit 34.7)

 34.14
Midland Loan Services, a Division of PNC Bank, National Association, as Primary
Servicer of The Hallmark Mortgage Loan (Omitted. See Explanatory Notes.)

 34.15
Midland Loan Services, a Division of PNC Bank, National Association, as Special
Servicer of The Hallmark Mortgage Loan prior to May 2, 2023 (Omitted. See
Explanatory Notes.)

 34.16
K-Star Asset Management LLC, as Special Servicer of The Hallmark Mortgage Loan
on and after May 2, 2023 (Omitted. See Explanatory Notes.)

 34.17
Wilmington Trust, National Association, as Trustee of The Hallmark Mortgage
Loan (Omitted. See Explanatory Notes.)

 34.18
as Custodian of The Hallmark Mortgage Loan (see Exhibit 34.5)

 34.19
Advisor of The Hallmark Mortgage Loan (see Exhibit 34.6)

 34.20
Servicer of the GS Foods Portfolio Mortgage Loan (see Exhibit 34.1)

 34.21
CWCapital Asset Management LLC, as Special Servicer of the GS Foods Portfolio

 34.22
Wilmington Trust, National Association, as Trustee of the GS Foods Portfolio

 34.23
as Custodian of the GS Foods Portfolio Mortgage Loan (see Exhibit 34.5)

 34.24
Pentalpha Surveillance LLC, as Operating Advisor of the GS Foods Portfolio

 34.25
Participant of the GS Foods Portfolio Mortgage Loan (see Exhibit 34.7)

 34.26
Berkadia Commercial Mortgage LLC, as Primary Servicer of the ILPT Logistics

 34.27
Situs Holdings, LLC, as Special Servicer of the ILPT Logistics Portfolio

 34.28
Wilmington Trust, National Association, as Trustee of the ILPT Logistics

 34.29
as Custodian of the ILPT Logistics Portfolio Mortgage Loan (see Exhibit 34.5)

 34.30
Advisor of the ILPT Logistics Portfolio Mortgage Loan (see Exhibit 34.6)

Servicer compliance statements.

 35.1
 Wells Fargo Bank, National Association, as Master
Servicer

 35.2

 35.3
as Certificate Administrator

 35.4
Servicer of the Pacific Castle Portfolio Mortgage Loan (see Exhibit 35.1)

 35.5
of the Pacific Castle Portfolio Mortgage Loan (see Exhibit 35.2)

 35.6
Midland Loan Services, a Division of PNC Bank, National Association, as Primary
Servicer of The Hallmark Mortgage Loan (Omitted. See Explanatory Notes.)

 35.7
Midland Loan Services, a Division of PNC Bank, National Association, as Special
Servicer of The Hallmark Mortgage Loan prior to May 2, 2023 (Omitted. See
Explanatory Notes.)

 35.8
K-Star Asset Management LLC, as Special Servicer of The Hallmark Mortgage Loan
on and after May 2, 2023 (Omitted. See Explanatory Notes.)

 35.9
Servicer of the GS Foods Portfolio Mortgage Loan (see Exhibit 35.1)

 35.10
CWCapital Asset Management LLC, as Special Servicer of the GS Foods Portfolio

 35.11
Berkadia Commercial Mortgage LLC, as Primary Servicer of the ILPT Logistics

 35.12
Situs Holdings, LLC, as Special Servicer of the ILPT Logistics Portfolio

 99.1
2022, between Wells Fargo Bank, National Association, and Wells Fargo
Commercial Mortgage Securities, Inc. (filed as Exhibit 99.5 to the registrant's
Current Report on Form 8-K filed on April 18, 2022 under Commission File No.
333-257991-04 and incorporated by reference herein).

 99.2
2022, between LMF Commercial, LLC, and Wells Fargo Commercial Mortgage
Securities, Inc. (filed as Exhibit 99.1 to the registrant's Current Report on
Form 8-K filed on April 18, 2022 under Commission File No. 333-257991-04 and
incorporated by reference herein).

 99.3
2022, between Argentic Real Estate Finance LLC and Wells Fargo Commercial
Mortgage Securities, Inc. (filed as Exhibit 99.2 to the registrant's Current
Report on Form 8-K filed on April 18, 2022 under Commission File No.
333-257991-04 and incorporated by reference herein).

 99.4
2022, among BSPRT CMBS Finance, LLC, Franklin BSP Realty Trust, Inc. and Wells
Fargo Commercial Mortgage Securities, Inc. (filed as Exhibit 99.3 to the

 99.5
2022, between UBS AG, by and through its branch office at 1285 Avenue of the
Americas, New York, New York, and Wells Fargo Commercial Mortgage Securities,
Inc. (filed as Exhibit 99.4 to the registrant's Current Report on Form 8-K
filed on April 18, 2022 under Commission File No. 333-257991-04 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 12, 2024