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: 333-195164-03

 Central Index Key Number of the issuing entity:
0001626941

 Wells Fargo Commercial Mortgage
Trust 2014-LC18

 (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: 0001541468

 Ladder Capital Finance LLC

 Central Index Key Number of the sponsor: 0000729153

 NatWest Markets Plc

 (formerly known as The
Royal Bank of Scotland plc)

 Central Index Key Number of the sponsor: 0001555501

 Liberty Island Group I LLC

 Central Index Key Number of the sponsor: 0001577313

 National Cooperative Bank, N.A.

 (formerly known as NCB,
FSB)

 Central Index Key Number of the sponsor: 0001617874

 Walker & Dunlop Commercial
Property Funding I WF, LLC

 New York

 (State or other jurisdiction of

 incorporation or organization of

 the issuing entity)

 38-3943116

 38-3943117

 38-3943118

 38-7127849

 (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:

 (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 JW Marriott New Orleans Mortgage Loan, which
constituted approximately 4.4% 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 JW Marriott New Orleans Mortgage Loan and one
other pari passu loan, which is not an asset of the issuing entity. This
loan combination, including the JW Marriott New Orleans 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 Colorado Mills Mortgage Loan, which
constituted approximately 3.2% of the asset pool of the issuing entity as of
its cut-off date. The Colorado Mills Mortgage Loan is an asset of the
issuing entity and is part of a loan combination that includes the Colorado
Mills 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 WFRBS Commercial Mortgage Trust 2014-C25
transaction, Commission File Number 333-197550-02 (the " WFRBS 2014-C25
Transaction "). This loan combination, including the Colorado Mills Mortgage
Loan, is being serviced and administered pursuant to the pooling and servicing
agreement for the WFRBS 2014-C25 Transaction, which is incorporated by
reference as Exhibit 4.2 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 (but not the primary servicer with
respect to those mortgage loans for which PGIM Real Estate Loan Services, Inc.
(formerly known as Prudential Asset Resources, Inc.) is the primary servicer)
and certificate administrator of the mortgage loans serviced under the Pooling
and Servicing Agreement and the primary servicer of the Colorado Mills 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 and the Colorado Mills 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.

 Wilmington Trust, National
Association acts as trustee of the mortgage loans serviced under the Pooling
and Servicing Agreement and the Colorado Mills Mortgage Loan. Pursuant to
the Pooling and Servicing Agreement and the pooling and servicing agreement for
the WFRBS 2014-C25 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 and
the Colorado 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 general master servicer of
the mortgage loans serviced under the Pooling and Servicing Agreement (except
with respect to those mortgage loans for which PGIM Real Estate Loan Services,
Inc. (formerly known as Prudential Asset Resources, Inc.) is the primary
servicer), the primary servicer under the Pooling and Servicing Agreement and
the primary servicer of the Colorado 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. With respect to the reports provided as servicing
function participant on behalf of Wells Fargo Bank, National Association, 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. With respect
to the reports provided as servicing function participant on behalf of PGIM
Real Estate Loan Services, Inc. (formerly known as Prudential Asset Resources,
Inc.), these servicing functions are included within the servicing criteria set
forth in Items 1122(d)(2)(ii), 1122(d)(2)(vi), 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 assessment of compliance with
applicable servicing criteria, accountants' attestation report and servicer
compliance statement of the certificate administrator of the Colorado Mills
Mortgage Loan is 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 it is
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 Colorado Mills Mortgage Loan, (i) the
reports on assessment of compliance with servicing criteria and attestation
reports on assessment of compliance with servicing criteria of CWCapital Asset
Management LLC as special servicer of the Colorado Mills Mortgage Loan and
BellOak, LLC as trust advisor of the Colorado Mills 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 statement of CWCapital Asset
Management LLC as special servicer of the Colorado Mills Mortgage Loan, listed
on the Exhibit Index is omitted from this Annual Report on Form 10-K as it is
not required by Item 1123 of Regulation AB to be included on this Annual Report
on Form 10-K because it is 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 Wells Fargo Bank, National Association, as
certificate administrator and 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 December 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 Schedule
III 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 Colorado Mills Mortgage Loan,
which is being serviced and administered pursuant to the pooling and servicing
agreement for the WFRBS 2014-C25 Transaction, are attached hereto under Item 15
to this Annual Report on Form 10-K. Attached as Schedule III to the pooling and
servicing agreement for the WFRBS 2014-C25 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 WFRBS
2014-C25 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 December 1, 2014, by and among Wells Fargo
Commercial Mortgage Securities, Inc., as Depositor, Wells Fargo Bank, National
Association, as General Master Servicer, Rialto Capital Advisors, LLC, as
General Special Servicer, NCB, FSB as NCB Master Servicer, NCB, FSB as NCB
Special Servicer, Park Bridge Lender Services LLC, as Trust Advisor, Wells
Fargo Bank, National Association, as Certificate Administrator, as Tax
Administrator and as Custodian, and Wilmington Trust, National Association, as
Trustee (filed as Exhibit 4.1 to the registrant's Current Report on Form 8-K/A
filed on December 31, 2014 and as amended by the amendment
No. 1 to the Pooling and Servicing Agreement filed as Exhibit 4.1 to the
registrant's Current Report on Form 8-K filed on March 2, 2017 under Commission
File No. 333-195164-03 and incorporated by reference herein).

 4.2
 Pooling
and Servicing Agreement, dated as of December 1, 2014, by and among RBS
Commercial Funding Inc., as Depositor, Wells Fargo Bank, National Association,
as Master Servicer, CWCapital Asset Management LLC, as Special Servicer,
TriMont Real Estate Advisors, Inc., as Trust Advisor, Wells Fargo Bank,
National Association, as Certificate Administrator, as Tax Administrator and as
Custodian, and Wilmington Trust, National Association, as Trustee (filed as
Exhibit 99.8 to the registrant's Current Report on Form 8-K filed on December
24, 2014 under Commission File No. 333-195164-03 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
as NCB Master Servicer

 33.3
 Rialto Capital Advisors, LLC, as General Special
Servicer

 33.4
as NCB Special Servicer (see Exhibit 33.2)

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

 33.6
Certificate Administrator

 33.7
Custodian

 33.8
 Park Bridge Lender Services LLC, as Trust Advisor

 33.9
Participant

 33.10
as Servicing Function Participant for the Certificate Administrator

 33.11
as Servicing Function Participant for the Custodian

 33.12
 PGIM Real Estate Loan Services, Inc. (formerly
known as Prudential Asset Resources, Inc.), as Primary Servicer

 33.13
Participant for PGIM Real Estate Loan Services, Inc. (formerly known as
Prudential Asset Resources, Inc.) (see Exhibit 33.9)

 33.14
Servicer of the JW Marriott New Orleans Mortgage Loan (see Exhibit 33.1)

 33.15
 Rialto Capital Advisors, LLC, as Special Servicer
of the JW Marriott New Orleans Mortgage Loan (see Exhibit 33.3)

 33.16
Wilmington Trust, National Association, as Trustee of the JW Marriott New
Orleans Mortgage Loan (Omitted. See Explanatory Notes.)

 33.17
Custodian of the JW Marriott New Orleans Mortgage Loan (see Exhibit 33.7)

 33.18
 Park Bridge Lender Services LLC, as Trust Advisor
of the JW Marriott New Orleans Mortgage Loan (see Exhibit 33.8)

 33.19
Participant of the JW Marriott New Orleans Mortgage Loan (see Exhibit 33.9)

 33.20
as Servicing Function Participant for the Custodian (see Exhibit 33.11)

 33.21
Servicer of the Colorado Mills Mortgage Loan (see Exhibit 33.1)

 33.22
CWCapital Asset Management LLC, as Special Servicer of the Colorado Mills

 33.23
Wilmington Trust, National Association, as Trustee of the Colorado Mills

 33.24
Custodian of the Colorado Mills Mortgage Loan (see Exhibit 33.7)

 33.25
BellOak, LLC, as Trust Advisor of the Colorado Mills Mortgage Loan (Omitted.
See Explanatory Notes.)

 33.26
Participant of the Colorado Mills Mortgage Loan (see Exhibit 33.9)

 33.27
as Servicing Function Participant for the Custodian (see Exhibit 33.11)

 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
as NCB Master Servicer

 34.3
 Rialto Capital Advisors, LLC, as General Special
Servicer

 34.4
as NCB Special Servicer (see Exhibit 34.2)

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

 34.6
Certificate Administrator

 34.7
Custodian

 34.8
 Park Bridge Lender Services LLC, as Trust Advisor

 34.9
Participant

 34.10
as Servicing Function Participant for the Certificate Administrator

 34.11
as Servicing Function Participant for the Custodian

 34.12
 PGIM Real Estate Loan Services, Inc. (formerly
known as Prudential Asset Resources, Inc.), as Primary Servicer

 34.13
Participant for PGIM Real Estate Loan Services, Inc. (formerly known as
Prudential Asset Resources, Inc.) (see Exhibit 34.9)

 34.14
Servicer of the JW Marriott New Orleans Mortgage Loan (see Exhibit 34.1)

 34.15
 Rialto Capital Advisors, LLC, as Special Servicer
of the JW Marriott New Orleans Mortgage Loan (see Exhibit 34.3)

 34.16
Wilmington Trust, National Association, as Trustee of the JW Marriott New
Orleans Mortgage Loan (Omitted. See Explanatory Notes.)

 34.17
 Wells Fargo Bank, National Association, as Custodian
of the JW Marriott New Orleans Mortgage Loan (see Exhibit 34.7)

 34.18
 Park Bridge Lender Services LLC, as Trust Advisor
of the JW Marriott New Orleans Mortgage Loan (see Exhibit 34.8)

 34.19
Participant of the JW Marriott New Orleans Mortgage Loan (see Exhibit 34.9)

 34.20
as Servicing Function Participant for the Custodian (see Exhibit 34.11)

 34.21
Servicer of the Colorado Mills Mortgage Loan (see Exhibit 34.1)

 34.22
CWCapital Asset Management LLC, as Special Servicer of the Colorado Mills

 34.23
Wilmington Trust, National Association, as Trustee of the Colorado Mills

 34.24
Custodian of the Colorado Mills Mortgage Loan (see Exhibit 34.7)

 34.25
BellOak, LLC, as Trust Advisor of the Colorado Mills Mortgage Loan (Omitted.
See Explanatory Notes.)

 34.26
Participant of the Colorado Mills Mortgage Loan (see Exhibit 34.9)

 34.27
as Servicing Function Participant for the Custodian (see Exhibit 34.11)

Servicer compliance statements.

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

 35.2
as NCB Master Servicer

 35.3
 Rialto Capital Advisors, LLC, as General Special
Servicer

 35.4
as NCB Special Servicer (see Exhibit 35.2)

 35.5
Certificate Administrator

 35.6
 PGIM Real Estate Loan Services, Inc. (formerly
known as Prudential Asset Resources, Inc.), as Primary Servicer

 35.7
as Servicing Function Participant for the Certificate Administrator

 35.8
Servicer of the JW Marriott New Orleans Mortgage Loan (see Exhibit 35.1)

 35.9
 Rialto Capital Advisors, LLC, as Special Servicer
of the JW Marriott New Orleans Mortgage Loan (see Exhibit 35.3)

 35.10
Servicer of the Colorado Mills Mortgage Loan (see Exhibit 35.1)

 35.11
CWCapital Asset Management LLC, as Special Servicer of the Colorado Mills

 99.1
Loan Purchase Agreement, dated as of December 12, 2014, between Wells Fargo
Commercial Mortgage Securities, Inc. and Wells Fargo Bank, National Association
(filed as Exhibit 99.2 to the registrant's Current Report on Form 8-K/A filed
on December 31, 2014 under Commission File No. 333-195164-03 and incorporated
by reference herein)

 99.2
Loan Purchase Agreement, dated as of December 12, 2014, among Wells Fargo
Commercial Mortgage Securities, Inc., Ladder Capital Finance LLC and Ladder
Capital Finance Holdings LLLP (filed as Exhibit 99.1 to the registrant's
Current Report on Form 8-K/A filed on December 31, 2014 under Commission File
No. 333-195164-03 and incorporated by reference herein)

 99.3
Loan Purchase Agreement, dated as of December 12, 2014, between Wells Fargo
Commercial Mortgage Securities, Inc. and The Royal Bank of Scotland plc (filed
as Exhibit 99.3 to the registrant's Current Report on Form 8-K/A filed on
December 31, 2014 under Commission File No. 333-195164-03 and incorporated by
reference herein)

 99.4
Loan Purchase Agreement, dated as of December 12, 2014, among Wells Fargo
Commercial Mortgage Securities, Inc., Liberty Island Group I LLC and Liberty
Island Group LLC (filed as Exhibit 99.4 to the registrant's Current Report on
Form 8-K/A filed on December 31, 2014 under Commission File No. 333-195164-03
and incorporated by reference herein)

 99.5
Loan Purchase Agreement, dated as of December 12, 2014, between Wells Fargo
Commercial Mortgage Securities, Inc. and NCB, FSB (filed as Exhibit 99.5 to the
registrant's Current Report on Form 8-K/A filed on December 31, 2014 under
Commission File No. 333-195164-03 and incorporated by reference herein)

 99.6
Loan Purchase Agreement, dated as of December 12, 2014, among Wells Fargo
Commercial Mortgage Securities, Inc., Walker & Dunlop Commercial Property
Funding I WF, LLC and Walker & Dunlop Commercial Property Funding, LLC
(filed as Exhibit 99.6 to the registrant's Current Report on Form 8-K/A filed
on December 31, 2014 under Commission File No. 333-195164-03 and incorporated
by reference herein)

 99.7
 Primary
Servicing Agreement, dated as of December 1, 2014, between Wells Fargo Bank,
National Association and Prudential Asset Resources, Inc. (filed as Exhibit
99.7 to the registrant's Current Report on Form 8-K/A filed on December 31,
2014 under Commission File No. 333-195164-03 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 15, 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: 333-195164-02

 Central Index Key Number of the issuing entity:
0001621466

 WFRBS Commercial Mortgage Trust
2014-C24

 (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

 (formerly known as Rialto
Mortgage Finance, LLC)

 Central Index Key Number of the sponsor: 0001555501

 Liberty Island Group I LLC

 Central Index Key Number of the sponsor: 0000729153

 NatWest Markets Plc

 (formerly known as The
Royal Bank of Scotland plc)

 Central Index Key Number of the sponsor: 0001541615

 RBS Financial Products Inc.

 Central Index Key Number of the sponsor: 0001541214

 C-III Commercial Mortgage LLC

 Central Index Key Number of the sponsor: 0001542105

 Basis Real Estate Capital II, LLC

 New York

 (State or other jurisdiction of

 incorporation or organization of

 the issuing entity)

 38-3939230

 38-3939231

 38-3939232

 38-7120302

 (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:

 (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 St. Johns Town Center Mortgage Loan, which
constituted approximately 9.5% 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 St. Johns Town Center Mortgage Loan and three
other pari passu loans and three subordinate companion loans, each of
which are not assets of the issuing entity. This loan combination, including the
St. Johns Town Center 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 Crossings at Corona Mortgage Loan, which
constituted approximately 6.4% of the asset pool of the issuing entity as of
its cut-off date. The Crossings at Corona Mortgage Loan is an asset of
the issuing entity and is part of a loan combination that includes the
Crossings at Corona 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 WFRBS Commercial Mortgage Trust
2014-C23 transaction, Commission File Number 333-197550-01 (the " WFRBS
2014-C23 Transaction "). This loan combination, including the Crossings at
Corona Mortgage Loan, is being serviced and administered pursuant to the
pooling and servicing agreement for the WFRBS 2014-C23 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 Gateway Center Phase II Mortgage Loan, which
constituted approximately 6.9% of the asset pool of the issuing entity as of
its cut-off date. The Gateway Center Phase II Mortgage Loan is an asset
of the issuing entity and is part of a loan combination that includes the
Gateway Center Phase II 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 COMM 2014-CCRE20 Mortgage Trust
transaction, Commission File Number 333-193376-12 (the " COMM 2014-CCRE20
Transaction "). This loan combination, including the Gateway Center Phase II
Mortgage Loan, is being serviced and administered pursuant to the pooling and
servicing agreement for the COMM 2014-CCRE20 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 (but not the primary servicer with respect
to those mortgage loans for which PGIM Real Estate Loan Services, Inc.
(formerly known as Prudential Asset Resources, Inc.) is the primary servicer)
and the certificate administrator of the mortgage loans serviced under the
Pooling and Servicing Agreement and the primary servicer of the Crossings at
Corona Mortgage Loan and the Gateway Center Phase II 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.

 Wilmington Trust, National
Association acts as trustee of the mortgage loans serviced under the Pooling
and Servicing Agreement, the Crossings at Corona Mortgage Loan and the Gateway
Center Phase II Mortgage Loan. Pursuant to the Pooling and Servicing
Agreement, the pooling and servicing agreement for the WFRBS 2014-C23
Transaction and the pooling and servicing agreement for the COMM 2014-CCRE20
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
Crossings at Corona Mortgage Loan and the Gateway Center Phase II 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 (except with respect to those mortgage loans
for which PGIM Real Estate Loan Services, Inc. (formerly known as Prudential
Asset Resources, Inc.) is the primary servicer), the primary servicer under the
Pooling and Servicing Agreement and the primary servicer of the Crossings at
Corona Mortgage Loan and the Gateway Center Phase II 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. With respect to the reports provided as
servicing function participant on behalf of Wells Fargo Bank, National
Association, 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. With respect to the reports provided as servicing function participant
on behalf of PGIM Real Estate Loan Services, Inc. (formerly known as Prudential
Asset Resources, Inc.), these servicing functions are included within the
servicing criteria set forth in Items 1122(d)(2)(ii), 1122(d)(2)(vi),
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 Crossings at
Corona Mortgage Loan and the Gateway Center Phase II 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 Crossings at Corona Mortgage Loan and the
Gateway Center Phase II Mortgage Loan, the servicer compliance statements of
CWCapital Asset Management LLC as special servicer of the Crossings at Corona
Mortgage Loan and Torchlight Loan Services, LLC as special servicer of the
Gateway Center Phase II 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 Wells Fargo Bank, National Association, as
certificate administrator and 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 18, 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 Schedule
III 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 Crossings at Corona Mortgage
Loan, which is being serviced and administered pursuant to the pooling and
servicing agreement for the WFRBS 2014-C23 Transaction, are attached hereto
under Item 15 to this Annual Report on Form 10-K. Attached as Schedule III to
the pooling and servicing agreement for the WFRBS 2014-C23 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
WFRBS 2014-C23 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 Gateway Center Phase II Mortgage
Loan, which is being serviced and administered pursuant to the pooling and
servicing agreement for the COMM 2014-CCRE20 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-CCRE20 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
COMM 2014-CCRE20 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 Wells Fargo Commercial Mortgage Securities, Inc., as
Depositor, Wells Fargo Bank, National Association, as Master Servicer, Rialto
Capital Advisors, LLC, as Special Servicer, Pentalpha Surveillance LLC, as
Trust Advisor, Wells Fargo Bank, National Association, as Certificate
Administrator, as Tax Administrator and as Custodian, and Wilmington Trust,
National Association, as Trustee (filed as Exhibit 4.1 to the registrant's
Current Report on Form 8-K filed on November 18, 2014 under Commission File No.
333-195164-02 and incorporated by reference herein).

 4.2
 Pooling and Servicing Agreement, dated as of September 1,
2014, by and among RBS Commercial Funding Inc., as Depositor, Wells Fargo Bank,
National Association, as General Master Servicer, CWCapital Asset Management
LLC, as General Special Servicer, NCB, FSB, as NCB Master Servicer, NCB, FSB,
as Co-op Special Servicer, TriMont Real Estate Advisors, Inc., as Trust Advisor,
Wells Fargo Bank, National Association, as Certificate Administrator, as Tax
Administrator and as Custodian, and Wilmington Trust, National Association, as
Trustee (filed as Exhibit 4.3 to the registrant's Current Report on Form 8-K
filed on November 18, 2014 under Commission File No. 333-195164-02 and
incorporated by reference herein).

 4.3
 Pooling and Servicing Agreement, dated as of October 1,
2014, by and among Deutsche Mortgage & Asset Receiving Corporation, as
Depositor, Wells Fargo Bank, National Association, as Master Servicer,
Torchlight Loan Services, LLC, as Special Servicer, Wilmington Trust, National
Association, as Trustee, Wells Fargo Bank, National Association, as Certificate
Administrator, Paying Agent and Custodian, and Park Bridge Lender Services LLC,
as Operating Advisor (filed as Exhibit 4.2 to the registrant's Current Report
on Form 8-K filed on November 18, 2014 under Commission File No. 333-195164-02
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
 Pentalpha Surveillance LLC, as Trust Advisor

 33.7
Participant

 33.8
 PGIM Real Estate Loan Services, Inc. (formerly
known as Prudential Asset Resources, Inc.), as Primary Servicer

 33.9
Participant for PGIM Real Estate Loan Services, Inc. (formerly known as
Prudential Asset Resources, Inc.) (see Exhibit 33.7)

 33.10
as Servicing Function Participant for the Certificate Administrator

 33.11
as Servicing Function Participant for the Custodian

 33.12
Servicer of the St. Johns Town Center Mortgage Loan (see Exhibit 33.1)

 33.13
of the St. Johns Town Center Mortgage Loan (see Exhibit 33.2)

 33.14
Wilmington Trust, National Association, as Trustee of the St. Johns Town Center

 33.15
Custodian of the St. Johns Town Center Mortgage Loan (see Exhibit 33.5)

 33.16
 Pentalpha Surveillance LLC, as Trust Advisor of the
St. Johns Town Center Mortgage Loan (see Exhibit 33.6)

 33.17
Participant of the St. Johns Town Center Mortgage Loan (see Exhibit 33.7)

 33.18 Computershare Trust Company, National Association, as
Servicing Function Participant for the Custodian (see Exhibit 33.11)

 33.19
Servicer of the Crossings at Corona Mortgage Loan (see Exhibit 33.1)

 33.20
 CWCapital Asset Management LLC, as Special
Servicer of the Crossings at Corona Mortgage Loan

 33.21
Wilmington Trust, National Association, as Trustee of the Crossings at Corona

 33.22
Custodian of the Crossings at Corona Mortgage Loan (see Exhibit 33.5)

 33.23
 BellOak, LLC, as Trust Advisor of the Crossings at
Corona Mortgage Loan

 33.24
Participant of the Crossings at Corona Mortgage Loan (see Exhibit 33.7)

 33.25
as Servicing Function Participant for the Custodian (see Exhibit 33.11)

 33.26
Servicer of the Gateway Center Phase II Mortgage Loan (see Exhibit 33.1)

 33.27
 Torchlight Loan Services, LLC, as Special Servicer
of the Gateway Center Phase II Mortgage Loan

 33.28
Wilmington Trust, National Association, as Trustee of the Gateway Center Phase
II Mortgage Loan (Omitted. See Explanatory Notes.)

 33.29
Custodian of the Gateway Center Phase II Mortgage Loan (see Exhibit 33.5)

 33.30
 Park Bridge Lender Services LLC, as Operating
Advisor of the Gateway Center Phase II Mortgage Loan

 33.31
Participant of the Gateway Center Phase II Mortgage Loan (see Exhibit 33.7)

 33.32
as Servicing Function Participant for the Custodian (see Exhibit 33.11)

 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
 Pentalpha Surveillance LLC, as Trust Advisor

 34.7
Participant

 34.8
 PGIM Real Estate Loan Services, Inc. (formerly
known as Prudential Asset Resources, Inc.), as Primary Servicer

 34.9
Participant for PGIM Real Estate Loan Services, Inc. (formerly known as
Prudential Asset Resources, Inc.) (see Exhibit 34.7)

 34.10 Computershare Trust Company, National Association, as
Servicing Function Participant for the Certificate Administrator

 34.11
as Servicing Function Participant for the Custodian

 34.12
Servicer of the St. Johns Town Center Mortgage Loan (see Exhibit 34.1)

 34.13
of the St. Johns Town Center Mortgage Loan (see Exhibit 34.2)

 34.14
Wilmington Trust, National Association, as Trustee of the St. Johns Town Center

 34.15
Custodian of the St. Johns Town Center Mortgage Loan (see Exhibit 34.5)

 34.16
 Pentalpha Surveillance LLC, as Trust Advisor of the
St. Johns Town Center Mortgage Loan (see Exhibit 34.6)

 34.17
Participant of the St. Johns Town Center Mortgage Loan (see Exhibit 34.7)

 34.18
as Servicing Function Participant for the Custodian (see Exhibit 34.11)

 34.19
Servicer of the Crossings at Corona Mortgage Loan (see Exhibit 34.1)

 34.20
 CWCapital Asset Management LLC, as Special
Servicer of the Crossings at Corona Mortgage Loan

 34.21
Wilmington Trust, National Association, as Trustee of the Crossings at Corona

 34.22
Custodian of the Crossings at Corona Mortgage Loan (see Exhibit 34.5)

 34.23
 BellOak, LLC, as Trust Advisor of the Crossings at
Corona Mortgage Loan

 34.24
Participant of the Crossings at Corona Mortgage Loan (see Exhibit 34.7)

 34.25
as Servicing Function Participant for the Custodian (see Exhibit 34.11)

 34.26
Servicer of the Gateway Center Phase II Mortgage Loan (see Exhibit 34.1)

 34.27
 Torchlight Loan Services, LLC, as Special Servicer
of the Gateway Center Phase II Mortgage Loan

 34.28
Wilmington Trust, National Association, as Trustee of the Gateway Center Phase
II Mortgage Loan (Omitted. See Explanatory Notes.)

 34.29
Custodian of the Gateway Center Phase II Mortgage Loan (see Exhibit 34.5)

 34.30
 Park Bridge Lender Services LLC, as Operating
Advisor of the Gateway Center Phase II Mortgage Loan

 34.31
Participant of the Gateway Center Phase II Mortgage Loan (see Exhibit 34.7)

 34.32
as Servicing Function Participant for the Custodian (see Exhibit 34.11)

Servicer compliance statements.

 35.1
 Wells Fargo Bank, National Association, as Master
Servicer

 35.2

 35.3
Certificate Administrator

 35.4
 PGIM Real Estate Loan Services, Inc. (formerly
known as Prudential Asset Resources, Inc.), as Primary Servicer

 35.5
as Servicing Function Participant for the Certificate Administrator

 35.6
Servicer of the St. Johns Town Center Mortgage Loan (see Exhibit 35.1)

 35.7
of the St. Johns Town Center Mortgage Loan (see Exhibit 35.2)

 35.8
Servicer of the Crossings at Corona Mortgage Loan (see Exhibit 35.1)

 35.9
CWCapital Asset Management LLC, as Special Servicer of the Crossings at Corona

 35.10
Servicer of the Gateway Center Phase II Mortgage Loan (see Exhibit 35.1)

 35.11
Torchlight Loan Services, LLC, as Special Servicer of the Gateway Center Phase
II Mortgage Loan (Omitted. See Explanatory Notes.)

 99.1
2014, between Wells Fargo Commercial Mortgage Securities, Inc. and Wells Fargo
Bank, National Association (filed as Exhibit 99.1 to the registrant's Current
Report on Form 8-K filed on November 18, 2014 under Commission File No.
333-195164-02 and incorporated by reference herein)

 99.2
2014, between Wells Fargo Commercial Mortgage Securities, Inc. and Rialto
Mortgage Finance, LLC (filed as Exhibit 99.4 to the registrant's Current Report
on Form 8-K filed on November 18, 2014 under Commission File No. 333-195164-02
and incorporated by reference herein)

 99.3
2014, among Wells Fargo Commercial Mortgage Securities, Inc., Liberty Island
Group I LLC and Liberty Island Group LLC (filed as Exhibit 99.6 to the
registrant's Current Report on Form 8-K filed on November 18, 2014 under
Commission File No. 333-195164-02 and incorporated by reference herein)

 99.4
2014, between Wells Fargo Commercial Mortgage Securities, Inc. and The Royal
Bank of Scotland plc (filed as Exhibit 99.2 to the registrant's Current Report
on Form 8-K filed on November 18, 2014 under Commission File No. 333-195164-02
and incorporated by reference herein)

 99.5
2014, among Wells Fargo Commercial Mortgage Securities, Inc., RBS Financial
Products Inc. and The Royal Bank of Scotland plc (filed as Exhibit 99.3 to the
registrant's Current Report on Form 8-K filed on November 18, 2014 under
Commission File No. 333-195164-02 and incorporated by reference herein)

 99.6
2014, between Wells Fargo Commercial Mortgage Securities, Inc. and C-III Commercial
Mortgage LLC (filed as Exhibit 99.5 to the registrant's Current Report on Form
8-K filed on November 18, 2014 under Commission File No. 333-195164-02 and
incorporated by reference herein)

 99.7
2014, among Wells Fargo Commercial Mortgage Securities, Inc., Basis Real Estate
Capital II, LLC and Basis Investment Group LLC (filed as Exhibit 99.7 to the
registrant's Current Report on Form 8-K filed on November 18, 2014 under
Commission File No. 333-195164-02 and incorporated by reference herein)

 99.8
 Primary Servicing Agreement, dated as of November 1,
2014, between Wells Fargo Bank, National Association and Prudential Asset
Resources, Inc. (filed as Exhibit 99.8 to the registrant's Current Report on
Form 8-K filed on November 18, 2014 under Commission File No. 333-195164-02 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 15, 2024