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: 333-257991-09

 Central Index Key Number of the issuing entity:
0002002215

 MSWF Commercial Mortgage Trust
2023-2

 (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: 0001541557

 Morgan Stanley Mortgage Capital
Holdings LLC

 Central Index Key Number of the sponsor: 0001968416

 Argentic Real Estate Finance 2 LLC

 Central Index Key Number of the sponsor: 0001102113

 Bank of America, National
Association

 Central Index Key Number of the sponsor: 0001548405

 Starwood Mortgage Capital LLC

 New York

 (State or other jurisdiction of

 incorporation or organization of

 the issuing entity)

 56-1643598

 (I.R.S. Employer

 Identification Number)

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 Arundel Mills and Marketplace Mortgage
Loan, the 60 Hudson Mortgage Loan, the CX - 250 Water Street Mortgage Loan, the
Centre Pointe Portfolio Mortgage Loan, the Blackbird Portfolio Mortgage Loan,
the BLE Portfolio Mortgage Loan and the La Primavera Mortgage Loan, which
constituted approximately 9.8%, 9.8%, 6.7%, 3.3%, 3.3%, 3.0% and 1.4%, respectively,
of the asset pool of the issuing entity as of its cut-off date, are each an
asset of the issuing entity and are each part of a loan combination that
includes (a) with respect to the Arundel Mills and Marketplace Mortgage Loan,
thirteen other pari passu loans, which are not assets of the issuing
entity, (b) with respect to the 60 Hudson Mortgage Loan, eight other pari
passu loans, which are not assets of the issuing entity, (c) with respect
to the CX - 250 Water Street Mortgage Loan, nineteen other pari passu
loans, which are not assets of the issuing entity, (d) with respect to the
Centre Pointe Portfolio Mortgage Loan, one other pari passu loan, which is
not an asset of the issuing entity, (e) with respect to the Blackbird Portfolio
Mortgage Loan, one other pari passu loan, which is not an asset of the
issuing entity, (f) with respect to the BLE Portfolio Mortgage Loan, two other pari
passu loans, which are not assets of the issuing entity and (g) with
respect to the La Primavera Mortgage Loan, two other pari passu loans,
which are not assets of the issuing entity. These loan combinations, including
the Arundel Mills and Marketplace Mortgage Loan, the 60 Hudson Mortgage Loan,
the CX - 250 Water Street Mortgage Loan, the Centre Pointe Portfolio Mortgage
Loan, the Blackbird Portfolio Mortgage Loan, the BLE Portfolio Mortgage Loan
and the La Primavera Mortgage Loan, are being serviced and administered pursuant
to the Pooling and Servicing Agreement, which is incorporated by reference as
Exhibit 4.1 to this Annual Report on Form 10-K.

 The Exhibit Index describes
exhibits provided by certain parties (in their capacities indicated on the
Exhibit Index) with respect to the 3800 Horizon Boulevard Mortgage Loan and the
Metroplex Mortgage Loan, which constituted approximately 0.5% and 0.5%,
respectively, of the asset pool of the issuing entity as of its cut-off
date. The 3800 Horizon Boulevard Mortgage Loan and the Metroplex Mortgage
Loan are each an asset of the issuing entity and are each part of a loan
combination that includes the 3800 Horizon Boulevard Mortgage Loan or the
Metroplex Mortgage Loan and two other pari passu loans, which are not
assets of the issuing entity. A pari passu portion of each loan
combination was securitized in the MSWF Commercial Mortgage Trust 2023-1
transaction, Commission File Number 333-259741-05 (the " MSWF 2023-1
Transaction "). These loan combinations, including the 3800 Horizon Boulevard
Mortgage Loan and the Metroplex Mortgage Loan, are being serviced and
administered pursuant to the pooling and servicing agreement for the MSWF
2023-1 Transaction, which is incorporated by reference as Exhibit 4.2 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 Rhino Retail Portfolio 2 Mortgage Loan,
which constituted approximately 3.3% of the asset pool of the issuing entity as
of its cut-off date. The Rhino Retail Portfolio 2 Mortgage Loan is an
asset of the issuing entity and is part of a loan combination that includes the
Rhino Retail Portfolio 2 Mortgage Loan and five other pari passu loans,
which are not assets of the issuing entity. A pari passu portion of the
loan combination was securitized in the BBCMS Mortgage Trust 2023-C21
transaction, Commission File Number 333-257737-09 (the " BBCMS 2023-C21
Transaction "). This loan combination, including the Rhino Retail Portfolio
2 Mortgage Loan, is being serviced and administered pursuant to the pooling and
servicing agreement for the BBCMS 2023-C21 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 RTL Retail Portfolio Mortgage Loan, which
constituted approximately 3.3% of the asset pool of the issuing entity as of
its cut-off date. The RTL Retail Portfolio Mortgage Loan is an asset of
the issuing entity and is part of a loan combination that includes the RTL
Retail Portfolio Mortgage Loan and sixteen other pari passu loans, which
are not assets of the issuing entity. A pari passu portion of the loan
combination was securitized in the BBCMS Mortgage Trust 2023-C22 transaction,
Commission File Number 333-257737-10 (the " BBCMS 2023-C22 Transaction ").
This loan combination, including the RTL Retail Portfolio Mortgage Loan, is
being serviced and administered pursuant to the pooling and servicing agreement
for the BBCMS 2023-C22 Transaction, which is incorporated by reference as
Exhibit 4.4 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 Westfarms Mortgage Loan, which constituted
approximately 0.2% of the asset pool of the issuing entity as of its cut-off
date. The Westfarms Mortgage Loan is an asset of the issuing entity and
is part of a loan combination that includes the Westfarms Mortgage Loan and
nine other pari passu loans, which are not assets of the issuing entity.
A pari passu portion of the loan combination was securitized in the BMO
2023-5C2 Mortgage Trust transaction, Commission File Number 333-255934-08 (the
" BMO 2023-5C2 Transaction "). This loan combination, including the
Westfarms Mortgage Loan, is being serviced and administered pursuant to the
pooling and servicing agreement for the BMO 2023-5C2 Transaction, which is
incorporated by reference as Exhibit 4.5 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 Philadelphia Marriott Downtown Mortgage Loan, which
constituted approximately 6.7% of the asset pool of the issuing entity as of
its cut-off date. The Philadelphia Marriott Downtown Mortgage Loan is an
asset of the issuing entity and is part of a loan combination that includes the
Philadelphia Marriott Downtown Mortgage Loan and nine other pari passu
loans, which are not assets of the issuing entity. A pari passu portion
of the loan combination was securitized in the BBCMS Mortgage Trust 2023-5C23
transaction, Commission File Number 333-257737-11 (the " BBCMS 2023-5C23
Transaction "). This loan combination, including the Philadelphia Marriott
Downtown Mortgage Loan, is being serviced and administered pursuant to the
pooling and servicing agreement for the BBCMS 2023-5C23 Transaction, which is
incorporated by reference as Exhibit 4.6 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 Fashion Valley Mall Mortgage Loan, which constituted
approximately 8.2% of the asset pool of the issuing entity as of its cut-off
date. The Fashion Valley Mall Mortgage Loan is an asset of the issuing
entity and is part of a loan combination that includes the Fashion Valley Mall
Mortgage Loan and eighteen other pari passu loans, which are not assets
of the issuing entity. This loan combination, including the Fashion Valley Mall
Mortgage Loan, was serviced under the pooling and servicing agreement for the
BBCMS 2023-C20 transaction prior to the closing of the securitization of a pari
passu portion of the Fashion Valley Mall loan combination in the Benchmark
2023-B40 Mortgage Trust transaction, Commission File Number 333-258342-03 (the
" Benchmark 2023-B40 Transaction "). After the closing of the
Benchmark 2023-B40 Transaction on December 21, 2023, this loan combination,
including the Fashion Valley Mall Mortgage Loan was, and will continue to be,
serviced and administered pursuant to the pooling and servicing agreement with
respect to the Benchmark 2023-B40 Transaction, which is incorporated by
reference as Exhibit 4.7 to this Annual Report on Form 10-K.

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

 Wells Fargo Bank, National
Association is the master servicer of the mortgage loans serviced under the
Pooling and Servicing Agreement and the primary servicer of the Metroplex
Mortgage Loan and the 3800 Horizon Boulevard 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.

 Argentic Services Company LP is
the special servicer of the mortgage loans serviced under the Pooling and
Servicing Agreement, the Metroplex Mortgage Loan and the 3800 Horizon Boulevard
Mortgage Loan. As a result, Argentic Services Company LP is a "servicer" as
defined in Item 1108(a)(2)(iii) of Regulation AB, in the capacities described
above, because it is servicing mortgage loans that constituted 10% or more of
the assets of the issuing entity as of its cut-off date. The assessments of
compliance with applicable servicing criteria, accountants' attestation reports
and servicer compliance statements delivered by Argentic Services Company LP in
the capacities described above are listed in the Exhibit Index.

 Computershare Trust Company, National
Association is the custodian of the mortgage loans serviced under the Pooling
and Servicing Agreement, the Fashion Valley Mall Mortgage Loan, the
Philadelphia Marriott Downtown Mortgage Loan, the Rhino Retail Portfolio 2
Mortgage Loan, the RTL Retail Portfolio Mortgage Loan, the Metroplex Mortgage
Loan, the 3800 Horizon Boulevard Mortgage Loan and the Westfarms 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.

 BellOak, LLC is the operating
advisor of the mortgage loans serviced under the Pooling and Servicing
Agreement, the Rhino Retail Portfolio 2 Mortgage Loan and the Westfarms
Mortgage Loan. As a result, BellOak, LLC is a servicing function
participant in the capacities described above, because it is servicing mortgage
loans that constituted 5% or more of the assets of the issuing entity as of its
cut-off date. The assessments of compliance with applicable servicing criteria
and accountants' attestation reports delivered by BellOak, LLC in the
capacities described above are listed in the Exhibit Index.

 Pentalpha Surveillance LLC is the
operating advisor of the Fashion Valley Mall Mortgage Loan, the RTL Retail
Portfolio Mortgage Loan, the Metroplex Mortgage Loan and the 3800 Horizon
Boulevard Mortgage Loan. As a result, Pentalpha Surveillance LLC is a
servicing function participant in the capacities described above, because it is
servicing mortgage loans that constituted 5% or more of the assets of the
issuing entity as of its cut-off date. The assessments of compliance with
applicable servicing criteria and accountants' attestation reports delivered by
Pentalpha Surveillance LLC in the capacities described above are listed in the
Exhibit Index.

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

 Computershare Trust Company,
National Association acts as trustee of the Arundel Mills and Marketplace
Mortgage Loan, the 60 Hudson Mortgage Loan, the CX - 250 Water Street Mortgage
Loan, the Blackbird Portfolio Mortgage Loan, the Centre Pointe Portfolio
Mortgage Loan, the BLE Portfolio Mortgage Loan, the La Primavera Mortgage Loan,
the Metroplex Mortgage Loan, the 3800 Horizon Boulevard Mortgage Loan, the
Rhino Retail Portfolio 2 Mortgage Loan, the RTL Retail Portfolio Mortgage Loan,
the Philadelphia Marriott Downtown Mortgage Loan and the Fashion Valley Mall
Mortgage Loan. Pursuant to the Pooling and Servicing Agreement, the
pooling and servicing agreement for the MSWF 2023-1 Transaction, the pooling
and servicing agreement for the BBCMS 2023-C21 Transaction, the pooling and
servicing agreement for the BBCMS 2023-C22 Transaction, the pooling and
servicing agreement for the BBCMS 2023-5C23 Transaction and the pooling and
servicing agreement for the Benchmark 2023-B40 Transaction, the trustee is
required to provide an assessment of compliance with applicable servicing criteria
solely with respect to Item 1122(d)(2)(iii) of Regulation AB (regarding
advances of funds or guarantees regarding collections, cash flows or
distributions, and any interest or other fees charged for such advances, are
made, reviewed and approved as specified in the transaction agreements).
However, during the reporting period, the trustee did not perform any servicing
function with respect to the servicing criteria specified in Item
1122(d)(2)(iii) of Regulation AB. The master servicer or the special
servicer, to the extent required, performed the servicing function identified
with respect to Item 1122(d)(2)(iii) of Regulation AB, and each such party
included Item 1122(d)(2)(iii) of Regulation AB in the assessment of compliance
with applicable servicing criteria and accountant's attestation report for the
subject transaction. As a result, this Annual Report on Form 10-K does
not include an assessment of compliance with applicable servicing criteria of
the trustee. One or more other servicers of the Arundel Mills and Marketplace
Mortgage Loan, the 60 Hudson Mortgage Loan, the CX - 250 Water Street Mortgage
Loan, the Blackbird Portfolio Mortgage Loan, the Centre Pointe Portfolio
Mortgage Loan, the BLE Portfolio Mortgage Loan, the La Primavera Mortgage Loan,
the Metroplex Mortgage Loan, the 3800 Horizon Boulevard Mortgage Loan, the
Rhino Retail Portfolio 2 Mortgage Loan, the RTL Retail Portfolio Mortgage Loan,
the Philadelphia Marriott Downtown Mortgage Loan and the Fashion Valley Mall
Mortgage Loan have delivered one or more assessments of compliance with respect
to Item 1122(d)(2)(iii) of Regulation AB.

 Wilmington Trust, National
Association acts as trustee of the Westfarms Mortgage Loan. Pursuant to
the pooling and servicing agreement for the BMO 2023-5C2 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 Westfarms 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 Metroplex Mortgage Loan and the 3800
Horizon Boulevard 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 Metroplex Mortgage Loan, the 3800 Horizon Boulevard
Mortgage Loan, the Rhino Retail Portfolio 2 Mortgage Loan, the RTL Retail
Portfolio Mortgage Loan, the Westfarms Mortgage Loan, the Philadelphia Marriott
Downtown Mortgage Loan and the Fashion Valley Mall Mortgage Loan are omitted
from this Annual Report on Form 10-K as the certificate administrator pursuant to
the related pooling and servicing agreement or trust and servicing agreement
does not perform any activities that address servicing criteria with respect to
the issuing entity and because they are each not a "servicer" that meets the
criteria in Item 1108(a)(2)(i) through (iii) of Regulation AB.

 With respect to the pari passu
loan combinations that include the Rhino Retail Portfolio 2 Mortgage Loan, the
RTL Retail Portfolio Mortgage Loan and the Westfarms Mortgage Loan, (i) the
reports on assessment of compliance with servicing criteria and attestation
reports on assessment of compliance with servicing criteria of 3650 REIT Loan
Servicing LLC as special servicer of the Rhino Retail Portfolio 2 Mortgage
Loan, Rialto Capital Advisors, LLC as special servicer of the RTL Retail
Portfolio Mortgage Loan, KeyBank National Association as primary servicer of
the Westfarms Mortgage Loan and Greystone Servicing Company LLC as special
servicer of the Westfarms 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 3650 REIT Loan Servicing LLC as
special servicer of the Rhino Retail Portfolio 2 Mortgage Loan, Rialto Capital
Advisors, LLC as special servicer of the RTL Retail Portfolio Mortgage Loan,
KeyBank National Association as primary servicer of the Westfarms Mortgage Loan
and Greystone Servicing Company LLC as special servicer of the Westfarms
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 December 12, 2023 pursuant to Rule 424(b)(2).

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

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

assessments of compliance with respect to the 3800 Horizon Boulevard Mortgage
Loan and the Metroplex Mortgage Loan, which are being serviced and administered
pursuant to the pooling and servicing agreement for the MSWF 2023-1
Transaction, are attached hereto under Item 15 to this Annual Report on Form
10-K. Attached as Exhibit Z to the pooling and servicing agreement for the MSWF
2023-1 Transaction incorporated by reference as Exhibit 4.2 to this Annual
Report on Form 10-K is a chart identifying the entities participating in a
servicing function for the MSWF 2023-1 Transaction responsible for each
applicable servicing criteria set forth in Item 1122(d).

assessments of compliance with respect to the Rhino Retail Portfolio 2 Mortgage
Loan, which is being serviced and administered pursuant to the pooling and
servicing agreement for the BBCMS 2023-C21 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 2023-C21 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 BBCMS
2023-C21 Transaction responsible for each applicable servicing criteria set
forth in Item 1122(d).

assessments of compliance with respect to the RTL Retail Portfolio Mortgage
Loan, which is being serviced and administered pursuant to the pooling and
servicing agreement for the BBCMS 2023-C22 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 2023-C22 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 BBCMS
2023-C22 Transaction responsible for each applicable servicing criteria set
forth in Item 1122(d).

assessments of compliance with respect to the Westfarms Mortgage Loan, which is
being serviced and administered pursuant to the pooling and servicing agreement
for the BMO 2023-5C2 Transaction, are attached hereto under Item 15 to this
Annual Report on Form 10-K. Attached as Exhibit O to the pooling and servicing
agreement for the BMO 2023-5C2 Transaction incorporated by reference as Exhibit
4.5 to this Annual Report on Form 10-K is a chart identifying the entities
participating in a servicing function for the BMO 2023-5C2 Transaction responsible
for each applicable servicing criteria set forth in Item 1122(d).

assessments of compliance with respect to the Philadelphia Marriott Downtown
Mortgage Loan, which is being serviced and administered pursuant to the pooling
and servicing agreement for the BBCMS 2023-5C23 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 2023-5C23 Transaction
incorporated by reference as Exhibit 4.6 to this Annual Report on Form 10-K is
a chart identifying the entities participating in a servicing function for the
BBCMS 2023-5C23 Transaction responsible for each applicable servicing criteria
set forth in Item 1122(d).

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

 Item 1123 of Regulation AB, Servicer Compliance Statement.

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

 Item 15. 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,
2023, 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 and as Trustee, and BellOak, LLC, as Operating Advisor
and as Asset Representations Reviewer (filed as Exhibit 4.1 to the registrant's
Current Report on Form 8-K/A filed on December 21, 2023 under Commission File
No. 333-257991-09 and incorporated by reference herein).

 4.2
 Pooling and Servicing Agreement, dated as of May 1, 2023,
between Morgan Stanley Capital I Inc., as Depositor, Wells Fargo Bank, National
Association, as Master Servicer, Argentic Services Company LP, as Special
Servicer, Computershare Trust Company, National Association, as Certificate
Administrator and as Trustee, and Pentalpha Surveillance LLC, as Operating
Advisor and as Asset Representations Reviewer (filed as Exhibit 99.10 to the
registrant's Current Report on Form 8-K filed on December 12, 2023 under
Commission File No. 333-257991-09 and incorporated by reference herein).

 4.3
 Pooling and Servicing Agreement, dated as of October 1,
2023, among Barclays Commercial Mortgage Securities LLC, as Depositor, Midland
Loan Services, a Division of PNC Bank, National Association, as Master
Servicer, 3650 REIT Loan Servicing LLC, as Special Servicer, Computershare
Trust Company, National Association, as Certificate Administrator and as
Trustee, and BellOak, LLC, as Operating Advisor and as Asset Representations
Reviewer (filed as Exhibit 99.9 to the registrant's Current Report on Form 8-K
filed on December 12, 2023 under Commission File No. 333-257991-09 and
incorporated by reference herein).

 4.4
 Pooling and Servicing Agreement, dated as of November 1,
2023, among Barclays Commercial Mortgage Securities LLC, as Depositor, Midland
Loan Services, a Division of PNC Bank, National Association, as Master
Servicer, Rialto Capital Advisors, LLC, as Special Servicer, Computershare
Trust Company, National Association, as Certificate Administrator and as
Trustee, and Pentalpha Surveillance LLC, as Operating Advisor and as Asset
Representations Reviewer (filed as Exhibit 99.8 to the registrant's Current
Report on Form 8-K filed on December 12, 2023 under Commission File No.

 4.5
 Pooling and Servicing Agreement, dated as of November 1,
2023, among BMO Commercial Mortgage Securities LLC, as Depositor, KeyBank
National Association, as Master Servicer, Greystone Servicing Company LLC, as
Special Servicer, BellOak, LLC, as Operating Advisor and Asset Representations
Reviewer, Computershare Trust Company, National Association, as Certificate
Administrator, and Wilmington Trust, National Association, as Trustee (filed as
Exhibit 99.11 to the registrant's Current Report on Form 8-K filed on December
12, 2023 under Commission File No. 333-257991-09 and incorporated by reference

 4.6
 Pooling and Servicing Agreement, dated as of December 1,
2023, among Barclays Commercial Mortgage Securities LLC, as Depositor, Midland
Loan Services, a Division of PNC Bank, National Association, as Master
Servicer, LNR Partners, LLC, as Special Servicer, Computershare Trust Company,
National Association, as Certificate Administrator and as Trustee, and Park
Bridge Lender Services LLC, as Operating Advisor and as Asset Representations
Reviewer (filed as Exhibit 99.7 to the registrant's Current Report on Form 8-K
filed on December 12, 2023 under Commission File No. 333-257991-09 and
incorporated by reference herein).

 4.7
 Pooling and Servicing Agreement, dated as of December 1,
2023, between J.P. Morgan Chase Commercial Mortgage Securities Corp., as
Depositor, Midland Loan Services, a Division of PNC Bank, National Association,
as Master Servicer, LNR Partners, LLC, as Special Servicer, Computershare Trust
Company, National Association, as Certificate Administrator, Computershare
Trust Company, National Association, as Trustee, and Pentalpha Surveillance
LLC, as Operating Advisor and as Asset Representations Reviewer (filed as
Exhibit 99.1 to the registrant's Current Report on Form 8-K filed on December
22, 2023 under Commission File No. 333-257991-09 and incorporated by reference

 4.8
 Agreement Between Note Holders, dated as of September 19,
2023 by and between Morgan Stanley Bank, N.A., as Initial Note A-1 Holder,
Morgan Stanley Bank, N.A., as Initial Note A-2 Holder, Morgan Stanley Bank,
N.A., as Initial Note A-3 Holder, Morgan Stanley Bank, N.A., as Initial
Note A-4 Holder, Morgan Stanley Bank, N.A., as Initial Note A-5 Holder, Morgan
Stanley Bank, N.A., as Initial Note A-6 Holder, Morgan Stanley Bank, N.A., as
Initial Note A-7 Holder, Morgan Stanley Bank, N.A., as Initial Note A-8 Holder,
Morgan Stanley Bank, N.A., as Initial Note A-9 Holder, Morgan Stanley Bank,
N.A., as Initial Note A-10 Holder, and Morgan Stanley Mortgage Capital Holdings
LLC, as Initial Agent (filed as Exhibit 99.12 to the registrant's Current Report
on Form 8-K filed on December 12, 2023 under Commission File No. 333-257991-09
and incorporated by reference herein).

 4.9
 Agreement Between Note Holders, dated as of October 5,
2023, by and between Wells Fargo Bank, National Association, as Initial Note
A-1-1 Holder, Wells Fargo Bank, National Association, as Initial Note A-1-2
Holder, Wells Fargo Bank, National Association, as Initial Note A-1-3 Holder,
Wells Fargo Bank, National Association, as Initial Note A-1-4 Holder, Soci t
G n rale Financial Corporation, as Initial Note A-2-1 Holder, Soci t G n rale
Financial Corporation, as Initial Note A-2-2 Holder, Soci t G n rale Financial
Corporation, as Initial Note A-2-3 Holder, Soci t G n rale Financial
Corporation, as Initial Note A-2-4 Holder, DBR Investments Co. Limited, as
Initial Note A-3-1 Holder, DBR Investments Co. Limited, as Initial Note A-3-2
Holder, DBR Investments Co. Limited, as Initial Note A-3-3 Holder, DBR
Investments Co. Limited, as Initial Note A-3-4 Holder, DBR Investments Co.
Limited, as Initial Note A-3-5 Holder, Citi Real Estate Funding Inc., as
Initial Note A-4-1 Holder, Citi Real Estate Funding Inc., as Initial Note A-4-2
Holder, and Citi Real Estate Funding Inc., as Initial Note A-4-3 Holder (filed
as Exhibit 99.13 to the registrant's Current Report on Form 8-K filed on
December 12, 2023 under Commission File No. 333-257991-09 and incorporated by
reference herein).

 4.10
 Agreement Between Note Holders, dated as of May 25, 2023,
by and between Bank of America, N.A., as Initial Note A-1-1 Holder, Bank of
America, N.A., as Initial Note A-1-2 Holder, Bank of America, N.A., as Initial
Note A-1-3 Holder, Bank of America, N.A., as Initial Note A-1-4 Holder,
JPMorgan Chase Bank, National Association, as Initial Note A-2-1 Holder,
JPMorgan Chase Bank, National Association, as Initial Note A-2-2 Holder,
JPMorgan Chase Bank, National Association, as Initial Note A-2-3 Holder,
JPMorgan Chase Bank, National Association, as Initial Note A-2-4 Holder, Bank
of Montreal, as Initial Note A-3-1 Holder, Bank of Montreal, as Initial Note
A-3-2 Holder, Bank of Montreal, as Initial Note A-3-3 Holder, Bank of Montreal,
as Initial Note A-3-4 Holder, Bank of Montreal, as Initial Note A-3-5 Holder,
Bank of Montreal, as Initial Note A-3-6 Holder, Barclays Capital Real Estate
Inc., as Initial Note A-4-1 Holder, and Barclays Capital Real Estate Inc., as
Initial Note A-4-2 Holder (filed as Exhibit 99.14 to the registrant's Current
Report on Form 8-K filed on December 12, 2023 under Commission File No.

 4.11
 Agreement Between Note Holders, dated as of October 25,
2023, by and between Barclays Capital Real Estate Inc., as Initial Note A-1
Holder, JPMorgan Chase Bank National Association, as Initial Note A-2 Holder,
Wells Fargo Bank, National Association, as Initial Note A-3 Holder, Barclays
Capital Real Estate Inc., as Initial Note A-4 Holder, JPMorgan Chase Bank
National Association, as Initial Note A-5 Holder, Wells Fargo Bank, National
Association, as Initial Note A-6 Holder, Barclays Capital Real Estate Inc., as
Initial Note A-7 Holder, JPMorgan Chase Bank National Association, as Initial
Note A-8 Holder, Wells Fargo Bank, National Association, as Initial Note A-9
Holder, Wells Fargo Bank, National Association, as Initial Note A-10 Holder,
JPMorgan Chase Bank National Association, as Initial Note A-11 Holder, and
JPMorgan Chase Bank National Association, as Initial Note A-12 Holder (filed as
Exhibit 99.15 to the registrant's Current Report on Form 8-K filed on December
12, 2023 under Commission File No. 333-257991-09 and incorporated by reference

 4.12
 Agreement Between Note Holders, dated as of January 27,
2023, by and between Bank of America, National Association, as Initial Note
A-1 Holder, Bank of America, National Association, as Initial Note A-2 Holder,
Bank of America, National Association, as Initial Note A-3 Holder, Bank of
America, National Association, as Initial Note A-4 Holder, Bank of America,
National Association, as Initial Note A-5 Holder, Bank of America, National
Association, as Initial Note A-6 Holder, Bank of America, National Association,
as Initial Note A-7 Holder, Bank of America, National Association, as Initial
Note A-8 Holder, Wells Fargo Bank, National Association, as Initial Note A-9
Holder, Wells Fargo Bank, National Association, as Initial Note A-10 Holder,
Wells Fargo Bank, National Association, as Initial Note A-11 Holder, Wells
Fargo Bank, National Association, as Initial Note A-12 Holder, Wells Fargo
Bank, National Association, as Initial Note A-13 Holder, Wells Fargo Bank,
National Association, as Initial Note A-14 Holder, Wells Fargo Bank, National
Association, as Initial Note A-15 Holder, Wells Fargo Bank, National
Association, as Initial Note A-16 Holder, Goldman Sachs Bank USA, as Initial
Note A-17 Holder, Goldman Sachs Bank USA, as Initial Note A-18 Holder, 3650
Real Estate Investment Trust 2 LLC, as Initial Note A-19 Holder, and 3650 Real
Estate Investment Trust 2 LLC, as Initial Note A-20 Holder (filed as Exhibit
99.16 to the registrant's Current Report on Form 8-K filed on December 12, 2023
under Commission File No. 333-257991-09 and incorporated by reference herein).

 4.13
 Co-Lender Agreement, dated as of October 5, 2023, by and
between Argentic Real Estate Finance 2 LLC, as Initial Note A-1-1 Holder,
Argentic Real Estate Finance 2 LLC, as Initial Note A-1-2 Holder, Barclays
Capital Real Estate Inc., as Initial Note A-2-1 Holder, and Barclays Capital
Real Estate Inc., as Initial Note A-2-2 Holder (filed as Exhibit 99.17 to the
registrant's Current Report on Form 8-K filed on December 12, 2023 under
Commission File No. 333-257991-09 and incorporated by reference herein).

 4.14
 Co-Lender Agreement, dated as of October 23, 2023, by and
between Argentic Real Estate Finance 2 LLC, as Initial Note A-1-1 Holder,
Argentic Real Estate Finance 2 LLC, as Initial Note A-1-2 Holder, Barclays
Capital Real Estate Inc., as Initial Note A-2-1 Holder, and Barclays Capital
Real Estate Inc., as Initial Note A-2-2 Holder (filed as Exhibit 99.18 to the
registrant's Current Report on Form 8-K filed on December 12, 2023 under
Commission File No. 333-257991-09 and incorporated by reference herein).

 4.15
 Agreement Between Note Holders, dated as of August 30,
2023, by and between Barclays Capital Real Estate Inc., as Initial Note A-1
Holder, Barclays Capital Real Estate Inc., as Initial Note A-2 Holder, Barclays
Capital Real Estate Inc., as Initial Note A-3 Holder, Soci t G n rale
Financial Corporation as Initial Note A-4 Holder, Soci t G n rale Financial
Corporation, as Initial Note A-5 Holder, Soci t G n rale Financial
Corporation, as Initial Note A-6 Holder, Soci t G n rale Financial
Corporation, as Initial Note A-7 Holder, KeyBank National Association, as Initial
Note A-12 Holder, KeyBank National Association, as Initial Note A-13 Holder,
KeyBank National Association, as Initial Note A-14 Holder KeyBank National
Association, as Initial Note A-15 Holder KeyBank National Association, as
Initial Note A-16 Holder, KeyBank National Association, as Initial Note A-17
Holder, Bank of Montreal, as Initial Note A-8 Holder Bank of Montreal, as
Initial Note A-9 Holder, Bank of Montreal, as Initial Note A-10 Holder, and
Bank of Montreal, as Initial Note A-11 Holder (filed as Exhibit 99.19 to the
registrant's Current Report on Form 8-K filed on December 12, 2023 under
Commission File No. 333-257991-09 and incorporated by reference herein).

 4.16
 Agreement Between Note Holders, dated as of July 28,
2023, by and between Barclays Capital Real Estate Inc., as Initial Note A-1
Holder, Barclays Capital Real Estate Inc., as Initial Note A-2 Holder, Barclays
Capital Real Estate Inc., as Initial Note A-3 Holder, Barclays Capital Real
Estate Inc., as Initial Note A-4 Holder, Bank of America, N.A., as Initial Note
A-5 Holder, and Bank of America, N.A., as Initial Note A-6 Holder (filed as
Exhibit 99.20 to the registrant's Current Report on Form 8-K filed on December
12, 2023 under Commission File No. 333-257991-09 and incorporated by reference

 4.17
 Co-Lender Agreement, dated as of November 21, 2023, by
and between Argentic Real Estate Finance 2 LLC, as Initial Note A-1 Holder, and
Argentic Real Estate Finance 2 LLC, as Initial Note A-2 Holder (filed as
Exhibit 99.21 to the registrant's Current Report on Form 8-K filed on December
12, 2023 under Commission File No. 333-257991-09 and incorporated by reference

 4.18
 Co-Lender Agreement, dated as of November 29, 2023, by
and between AREF 2 WH BC LLC, as Initial Note A-1 Holder, and AREF 2 WH
BC LLC, as Initial Note A-2 Holder (filed as Exhibit 99.22 to the registrant's
Current Report on Form 8-K filed on December 12, 2023 under Commission File No.

 4.19
 Co-Lender Agreement, dated as of February 28, 2023, is
between German American Capital Corporation, as Note A-1 Holder, AREF 2 WH WF
LLC, as Note A-2 Holder, and German American Capital Corporation, as Note A-3
Holder (filed as Exhibit 99.23 to the registrant's Current Report on Form 8-K
filed on December 12, 2023 under Commission File No. 333-257991-09 and
incorporated by reference herein).

 4.20
 Co-Lender Agreement, dated as of May 8, 2023, by and
between AREF 2 WH BC LLC, as Initial Note A-1 Holder, AREF 2 WH BC LLC,
as Initial Note A-2 Holder, and AREF 2 WH BC LLC, as Initial Note A-3 Holder
(filed as Exhibit 99.24 to the registrant's Current Report on Form 8-K filed on
December 12, 2023 under Commission File No. 333-257991-09 and incorporated by
reference herein).

 4.21
 Co-Lender Agreement, dated as of September 21, 2023, by
and among Goldman Sachs Bank USA, as Initial Note A-1 Holder, Goldman Sachs
Bank USA, Wells Fargo Bank, National Association, as Initial Note A-2-1 Holder,
Wells Fargo Bank, National Association, as Initial Note A-2-2 Holder, Wells
Fargo Bank, National Association, as Initial Note A-2-3 Holder, Goldman Sachs
Bank USA, as Initial Note A-3 Holder, Goldman Sachs Bank USA, as Initial
Note A-4 Holder, Goldman Sachs Bank USA, as Initial Note A-5 Holder, Goldman
Sachs Bank USA, as Initial Note A-6 Holder, and Goldman Sachs Bank USA, as
Initial Note A-7 Holder (filed as Exhibit 99.25 to the registrant's Current
Report on Form 8-K filed on December 12, 2023 under Commission File No.

 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
as Trustee and Certificate Administrator

 33.4
as Custodian

 33.5
 BellOak, LLC, as Operating Advisor

 33.6
Participant

 33.7
 Wells Fargo Bank, National Association, as Primary Servicer
of the Arundel Mills and Marketplace Mortgage Loan (see Exhibit 33.1)

 33.8
of the Arundel Mills and Marketplace Mortgage Loan (see Exhibit 33.2)

 33.9
Computershare Trust Company, National Association, as Trustee of the Arundel
Mills and Marketplace Mortgage Loan (Omitted. See Explanatory Notes.)

 33.10
as Custodian of the Arundel Mills and Marketplace Mortgage Loan (see Exhibit
33.4)

 33.11
 BellOak, LLC, as Operating Advisor of the Arundel
Mills and Marketplace Mortgage Loan (see Exhibit 33.5)

 33.12
Participant of the Arundel Mills and Marketplace Mortgage Loan (see Exhibit
33.6)

 33.13
Servicer of the 60 Hudson Mortgage Loan (see Exhibit 33.1)

 33.14
of the 60 Hudson Mortgage Loan (see Exhibit 33.2)

 33.15
Computershare Trust Company, National Association, as Trustee of the 60 Hudson

 33.16
as Custodian of the 60 Hudson Mortgage Loan (see Exhibit 33.4)

 33.17
 BellOak, LLC, as Operating Advisor of the 60 Hudson
Mortgage Loan (see Exhibit 33.5)

 33.18
Participant of the 60 Hudson Mortgage Loan (see Exhibit 33.6)

 33.19
Servicer of the CX - 250 Water Street Mortgage Loan (see Exhibit 33.1)

 33.20
of the CX - 250 Water Street Mortgage Loan (see Exhibit 33.2)

 33.21
Computershare Trust Company, National Association, as Trustee of the CX - 250
Water Street Mortgage Loan (Omitted. See Explanatory Notes.)

 33.22
as Custodian of the CX - 250 Water Street Mortgage Loan (see Exhibit 33.4)

 33.23
 BellOak, LLC, as Operating Advisor of the CX - 250
Water Street Mortgage Loan (see Exhibit 33.5)

 33.24
Participant of the CX - 250 Water Street Mortgage Loan (see Exhibit 33.6)

 33.25
Servicer of the Centre Pointe Portfolio Mortgage Loan (see Exhibit 33.1)

 33.26
of the Centre Pointe Portfolio Mortgage Loan (see Exhibit 33.2)

 33.27
Computershare Trust Company, National Association, as Trustee of the Centre
Pointe Portfolio Mortgage Loan (Omitted. See Explanatory Notes.)

 33.28
as Custodian of the Centre Pointe Portfolio Mortgage Loan (see Exhibit 33.4)

 33.29
 BellOak, LLC, as Operating Advisor of the Centre
Pointe Portfolio Mortgage Loan (see Exhibit 33.5)

 33.30
Participant of the Centre Pointe Portfolio Mortgage Loan (see Exhibit 33.6)

 33.31
Servicer of the Blackbird Portfolio Mortgage Loan (see Exhibit 33.1)

 33.32
of the Blackbird Portfolio Mortgage Loan (see Exhibit 33.2)

 33.33
Computershare Trust Company, National Association, as Trustee of the Blackbird

 33.34
as Custodian of the Blackbird Portfolio Mortgage Loan (see Exhibit 33.4)

 33.35
 BellOak, LLC, as Operating Advisor of the Blackbird
Portfolio Mortgage Loan (see Exhibit 33.5)

 33.36
Participant of the Blackbird Portfolio Mortgage Loan (see Exhibit 33.6)

 33.37
Servicer of the BLE Portfolio Mortgage Loan (see Exhibit 33.1)

 33.38
of the BLE Portfolio Mortgage Loan (see Exhibit 33.2)

 33.39
Computershare Trust Company, National Association, as Trustee of the BLE

 33.40
as Custodian of the BLE Portfolio Mortgage Loan (see Exhibit 33.4)

 33.41
 BellOak, LLC, as Operating Advisor of the BLE
Portfolio Mortgage Loan (see Exhibit 33.5)

 33.42
Participant of the BLE Portfolio Mortgage Loan (see Exhibit 33.6)

 33.43
Servicer of the La Primavera Mortgage Loan (see Exhibit 33.1)

 33.44
of the La Primavera Mortgage Loan (see Exhibit 33.2)

 33.45
Computershare Trust Company, National Association, as Trustee of the La
Primavera Mortgage Loan (Omitted. See Explanatory Notes.)

 33.46
as Custodian of the La Primavera Mortgage Loan (see Exhibit 33.4)

 33.47
 BellOak, LLC, as Operating Advisor of the La
Primavera Mortgage Loan (see Exhibit 33.5)

 33.48
Participant of the La Primavera Mortgage Loan (see Exhibit 33.6)

 33.49
Servicer of the 3800 Horizon Boulevard Mortgage Loan (see Exhibit 33.1)

 33.50
of the 3800 Horizon Boulevard Mortgage Loan (see Exhibit 33.2)

 33.51
Computershare Trust Company, National Association, as Trustee of the 3800
Horizon Boulevard Mortgage Loan (Omitted. See Explanatory Notes.)

 33.52
as Custodian of the 3800 Horizon Boulevard Mortgage Loan (see Exhibit 33.4)

 33.53
of the 3800 Horizon Boulevard Mortgage Loan

 33.54
Participant of the 3800 Horizon Boulevard Mortgage Loan (see Exhibit 33.6)

 33.55
Servicer of the Metroplex Mortgage Loan (see Exhibit 33.1)

 33.56
of the Metroplex Mortgage Loan (see Exhibit 33.2)

 33.57
Computershare Trust Company, National Association, as Trustee of the Metroplex

 33.58
as Custodian of the Metroplex Mortgage Loan (see Exhibit 33.4)

 33.59
of the Metroplex Mortgage Loan (see Exhibit 33.53)

 33.60
Participant of the Metroplex Mortgage Loan (see Exhibit 33.6)

 33.61
National Association, as Primary Servicer of the Rhino Retail Portfolio 2
Mortgage Loan

 33.62
3650 REIT Loan Servicing LLC, as Special Servicer of the Rhino Retail Portfolio
2 Mortgage Loan (Omitted. See Explanatory Notes.)

 33.63
Computershare Trust Company, National Association, as Trustee of the Rhino
Retail Portfolio 2 Mortgage Loan (Omitted. See Explanatory Notes.)

 33.64
as Custodian of the Rhino Retail Portfolio 2 Mortgage Loan (see Exhibit 33.4)

 33.65
 BellOak, LLC, as Operating Advisor of the Rhino
Retail Portfolio 2 Mortgage Loan (see Exhibit 33.5)

 33.66
National Association, as Primary Servicer of the RTL Retail Portfolio Mortgage
Loan (see Exhibit 33.61)

 33.67
Rialto Capital Advisors, LLC, as Special Servicer of the RTL Retail Portfolio

 33.68
Computershare Trust Company, National Association, as Trustee of the RTL Retail

 33.69
as Custodian of the RTL Retail Portfolio Mortgage Loan (see Exhibit 33.4)

 33.70
of the RTL Retail Portfolio Mortgage Loan (see Exhibit 33.53)

 33.71
KeyBank National Association, as Primary Servicer of the Westfarms Mortgage

 33.72
Greystone Servicing Company LLC, as Special Servicer of the Westfarms Mortgage

 33.73
Wilmington Trust, National Association, as Trustee of the Westfarms Mortgage

 33.74
as Custodian of the Westfarms Mortgage Loan (see Exhibit 33.4)

 33.75
 BellOak, LLC, as Operating Advisor of the Westfarms
Mortgage Loan (see Exhibit 33.5)

 33.76
National Association, as Primary Servicer of the Philadelphia Marriott Downtown
Mortgage Loan (see Exhibit 33.61)

 33.77
Philadelphia Marriott Downtown Mortgage Loan

 33.78
Computershare Trust Company, National Association, as Trustee of the
Philadelphia Marriott Downtown Mortgage Loan (Omitted. See Explanatory Notes.)

 33.79
as Custodian of the Philadelphia Marriott Downtown Mortgage Loan (see Exhibit
33.4)

 33.80
 Park Bridge Lender Services LLC, as Operating
Advisor of the Philadelphia Marriott Downtown Mortgage Loan

 33.81
National Association, as Primary Servicer of the Fashion Valley Mall Mortgage
Loan (see Exhibit 33.61)

 33.82
Fashion Valley Mall Mortgage Loan (see Exhibit 33.77)

 33.83
Computershare Trust Company, National Association, as Trustee of the Fashion
Valley Mall Mortgage Loan (Omitted. See Explanatory Notes.)

 33.84
as Custodian of the Fashion Valley Mall Mortgage Loan (see Exhibit 33.4)

 33.85
of the Fashion Valley Mall Mortgage Loan (see Exhibit 33.53)

 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
as Trustee and Certificate Administrator

 34.4
as Custodian

 34.5
 BellOak, LLC, as Operating Advisor

 34.6
Participant

 34.7
Servicer of the Arundel Mills and Marketplace Mortgage Loan (see Exhibit 34.1)

 34.8
of the Arundel Mills and Marketplace Mortgage Loan (see Exhibit 34.2)

 34.9
Computershare Trust Company, National Association, as Trustee of the Arundel
Mills and Marketplace Mortgage Loan (Omitted. See Explanatory Notes.)

 34.10
as Custodian of the Arundel Mills and Marketplace Mortgage Loan (see Exhibit
34.4)

 34.11
 BellOak, LLC, as Operating Advisor of the Arundel
Mills and Marketplace Mortgage Loan (see Exhibit 34.5)

 34.12
Participant of the Arundel Mills and Marketplace Mortgage Loan (see Exhibit
34.6)

 34.13
Servicer of the 60 Hudson Mortgage Loan (see Exhibit 34.1)

 34.14
of the 60 Hudson Mortgage Loan (see Exhibit 34.2)

 34.15
Computershare Trust Company, National Association, as Trustee of the 60 Hudson

 34.16
as Custodian of the 60 Hudson Mortgage Loan (see Exhibit 34.4)

 34.17
 BellOak, LLC, as Operating Advisor of the 60 Hudson
Mortgage Loan (see Exhibit 34.5)

 34.18
Participant of the 60 Hudson Mortgage Loan (see Exhibit 34.6)

 34.19
Servicer of the CX - 250 Water Street Mortgage Loan (see Exhibit 34.1)

 34.20
of the CX - 250 Water Street Mortgage Loan (see Exhibit 34.2)

 34.21
Computershare Trust Company, National Association, as Trustee of the CX - 250
Water Street Mortgage Loan (Omitted. See Explanatory Notes.)

 34.22
as Custodian of the CX - 250 Water Street Mortgage Loan (see Exhibit 34.4)

 34.23
 BellOak, LLC, as Operating Advisor of the CX - 250
Water Street Mortgage Loan (see Exhibit 34.5)

 34.24
 CoreLogic Solutions, LLC, as Servicing Function Participant
of the CX - 250 Water Street Mortgage Loan (see Exhibit 34.6)

 34.25
Servicer of the Centre Pointe Portfolio Mortgage Loan (see Exhibit 34.1)

 34.26
of the Centre Pointe Portfolio Mortgage Loan (see Exhibit 34.2)

 34.27
Computershare Trust Company, National Association, as Trustee of the Centre
Pointe Portfolio Mortgage Loan (Omitted. See Explanatory Notes.)

 34.28
as Custodian of the Centre Pointe Portfolio Mortgage Loan (see Exhibit 34.4)

 34.29
 BellOak, LLC, as Operating Advisor of the Centre
Pointe Portfolio Mortgage Loan (see Exhibit 34.5)

 34.30
Participant of the Centre Pointe Portfolio Mortgage Loan (see Exhibit 34.6)

 34.31
Servicer of the Blackbird Portfolio Mortgage Loan (see Exhibit 34.1)

 34.32
of the Blackbird Portfolio Mortgage Loan (see Exhibit 34.2)

 34.33
Computershare Trust Company, National Association, as Trustee of the Blackbird

 34.34
as Custodian of the Blackbird Portfolio Mortgage Loan (see Exhibit 34.4)

 34.35
 BellOak, LLC, as Operating Advisor of the Blackbird
Portfolio Mortgage Loan (see Exhibit 34.5)

 34.36
Participant of the Blackbird Portfolio Mortgage Loan (see Exhibit 34.6)

 34.37
Servicer of the BLE Portfolio Mortgage Loan (see Exhibit 34.1)

 34.38
of the BLE Portfolio Mortgage Loan (see Exhibit 34.2)

 34.39
Computershare Trust Company, National Association, as Trustee of the BLE

 34.40
as Custodian of the BLE Portfolio Mortgage Loan (see Exhibit 34.4)

 34.41
 BellOak, LLC, as Operating Advisor of the BLE
Portfolio Mortgage Loan (see Exhibit 34.5)

 34.42
Participant of the BLE Portfolio Mortgage Loan (see Exhibit 34.6)

 34.43
Servicer of the La Primavera Mortgage Loan (see Exhibit 34.1)

 34.44
of the La Primavera Mortgage Loan (see Exhibit 34.2)

 34.45
Computershare Trust Company, National Association, as Trustee of the La
Primavera Mortgage Loan (Omitted. See Explanatory Notes.)

 34.46
as Custodian of the La Primavera Mortgage Loan (see Exhibit 34.4)

 34.47
 BellOak, LLC, as Operating Advisor of the La
Primavera Mortgage Loan (see Exhibit 34.5)

 34.48
Participant of the La Primavera Mortgage Loan (see Exhibit 34.6)

 34.49
Servicer of the 3800 Horizon Boulevard Mortgage Loan (see Exhibit 34.1)

 34.50
of the 3800 Horizon Boulevard Mortgage Loan (see Exhibit 34.2)

 34.51
Computershare Trust Company, National Association, as Trustee of the 3800
Horizon Boulevard Mortgage Loan (Omitted. See Explanatory Notes.)

 34.52
as Custodian of the 3800 Horizon Boulevard Mortgage Loan (see Exhibit 34.4)

 34.53
of the 3800 Horizon Boulevard Mortgage Loan

 34.54
Participant of the 3800 Horizon Boulevard Mortgage Loan (see Exhibit 34.6)

 34.55
Servicer of the Metroplex Mortgage Loan (see Exhibit 34.1)

 34.56
of the Metroplex Mortgage Loan (see Exhibit 34.2)

 34.57
Computershare Trust Company, National Association, as Trustee of the Metroplex

 34.58
as Custodian of the Metroplex Mortgage Loan (see Exhibit 34.4)

 34.59
of the Metroplex Mortgage Loan (see Exhibit 34.53)

 34.60
Participant of the Metroplex Mortgage Loan (see Exhibit 34.6)

 34.61
National Association, as Primary Servicer of the Rhino Retail Portfolio 2
Mortgage Loan

 34.62
3650 REIT Loan Servicing LLC, as Special Servicer of the Rhino Retail Portfolio
2 Mortgage Loan (Omitted. See Explanatory Notes.)

 34.63
Computershare Trust Company, National Association, as Trustee of the Rhino
Retail Portfolio 2 Mortgage Loan (Omitted. See Explanatory Notes.)

 34.64
as Custodian of the Rhino Retail Portfolio 2 Mortgage Loan (see Exhibit 34.4)

 34.65
 BellOak, LLC, as Operating Advisor of the Rhino
Retail Portfolio 2 Mortgage Loan (see Exhibit 34.5)

 34.66
National Association, as Primary Servicer of the RTL Retail Portfolio Mortgage
Loan (see Exhibit 34.61)

 34.67
Rialto Capital Advisors, LLC, as Special Servicer of the RTL Retail Portfolio

 34.68
Computershare Trust Company, National Association, as Trustee of the RTL Retail

 34.69
as Custodian of the RTL Retail Portfolio Mortgage Loan (see Exhibit 34.4)

 34.70
of the RTL Retail Portfolio Mortgage Loan (see Exhibit 34.53)

 34.71
KeyBank National Association, as Primary Servicer of the Westfarms Mortgage

 34.72
Greystone Servicing Company LLC, as Special Servicer of the Westfarms Mortgage

 34.73
Wilmington Trust, National Association, as Trustee of the Westfarms Mortgage

 34.74
as Custodian of the Westfarms Mortgage Loan (see Exhibit 34.4)

 34.75
 BellOak, LLC, as Operating Advisor of the Westfarms
Mortgage Loan (see Exhibit 34.5)

 34.76
National Association, as Primary Servicer of the Philadelphia Marriott Downtown
Mortgage Loan (see Exhibit 34.61)

 34.77
Philadelphia Marriott Downtown Mortgage Loan

 34.78
Computershare Trust Company, National Association, as Trustee of the Philadelphia
Marriott Downtown Mortgage Loan (Omitted. See Explanatory Notes.)

 34.79
as Custodian of the Philadelphia Marriott Downtown Mortgage Loan (see Exhibit
34.4)

 34.80
 Park Bridge Lender Services LLC, as Operating
Advisor of the Philadelphia Marriott Downtown Mortgage Loan

 34.81
National Association, as Primary Servicer of the Fashion Valley Mall Mortgage
Loan (see Exhibit 34.61)

 34.82
Fashion Valley Mall Mortgage Loan (see Exhibit 34.77)

 34.83
Computershare Trust Company, National Association, as Trustee of the Fashion
Valley Mall Mortgage Loan (Omitted. See Explanatory Notes.)

 34.84
as Custodian of the Fashion Valley Mall Mortgage Loan (see Exhibit 34.4)

 34.85
of the Fashion Valley Mall Mortgage Loan (see Exhibit 34.53)

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 Arundel Mills and Marketplace Mortgage Loan (see Exhibit 35.1)

 35.5
of the Arundel Mills and Marketplace Mortgage Loan (see Exhibit 35.2)

 35.6
Servicer of the 60 Hudson Mortgage Loan (see Exhibit 35.1)

 35.7
of the 60 Hudson Mortgage Loan (see Exhibit 35.2)

 35.8
 Wells Fargo Bank, National Association, as Primary Servicer
of the CX - 250 Water Street Mortgage Loan (see Exhibit 35.1)

 35.9
of the CX - 250 Water Street Mortgage Loan (see Exhibit 35.2)

 35.10
Servicer of the Centre Pointe Portfolio Mortgage Loan (see Exhibit 35.1)

 35.11
of the Centre Pointe Portfolio Mortgage Loan (see Exhibit 35.2)

 35.12
Servicer of the Blackbird Portfolio Mortgage Loan (see Exhibit 35.1)

 35.13
of the Blackbird Portfolio Mortgage Loan (see Exhibit 35.2)

 35.14
Servicer of the BLE Portfolio Mortgage Loan (see Exhibit 35.1)

 35.15
of the BLE Portfolio Mortgage Loan (see Exhibit 35.2)

 35.16
Servicer of the La Primavera Mortgage Loan (see Exhibit 35.1)

 35.17
of the La Primavera Mortgage Loan (see Exhibit 35.2)

 35.18
Servicer of the 3800 Horizon Boulevard Mortgage Loan (see Exhibit 35.1)

 35.19
of the 3800 Horizon Boulevard Mortgage Loan (see Exhibit 35.2)

 35.20
Servicer of the Metroplex Mortgage Loan (see Exhibit 35.1)

 35.21
of the Metroplex Mortgage Loan (see Exhibit 35.2)

 35.22
National Association, as Primary Servicer of the Rhino Retail Portfolio 2
Mortgage Loan

 35.23
3650 REIT Loan Servicing LLC, as Special Servicer of the Rhino Retail Portfolio
2 Mortgage Loan (Omitted. See Explanatory Notes.)

 35.24
National Association, as Primary Servicer of the RTL Retail Portfolio Mortgage
Loan (see Exhibit 35.22)

 35.25
Rialto Capital Advisors, LLC, as Special Servicer of the RTL Retail Portfolio

 35.26
KeyBank National Association, as Primary Servicer of the Westfarms Mortgage

 35.27
Greystone Servicing Company LLC, as Special Servicer of the Westfarms Mortgage

 35.28
National Association, as Primary Servicer of the Philadelphia Marriott Downtown
Mortgage Loan (see Exhibit 35.22)

 35.29
Philadelphia Marriott Downtown Mortgage Loan

 35.30
National Association, as Primary Servicer of the Fashion Valley Mall Mortgage
Loan (see Exhibit 35.22)

 35.31 LNR Partners, LLC, as Special Servicer of the Fashion
Valley Mall Mortgage Loan (see Exhibit 35.29)

 99.1
2023, between Wells Fargo Bank, National Association and Wells Fargo Commercial
Mortgage Securities, Inc. (filed as Exhibit 99.1 to the registrant's Current
Report on Form 8-K/A filed on December 21, 2023 under Commission File No.

 99.2
2023, between Morgan Stanley Mortgage Capital Holdings LLC and Wells Fargo
Commercial Mortgage Securities, Inc. (filed as Exhibit 99.2 to the registrant's
Current Report on Form 8-K/A filed on December 21, 2023 under Commission File
No. 333-257991-09 and incorporated by reference herein).

 99.3
2023, between Argentic Real Estate Finance 2 LLC and Wells Fargo Commercial
Mortgage Securities, Inc. (filed as Exhibit 99.3 to the registrant's Current
Report on Form 8-K/A filed on December 21, 2023 under Commission File No.

 99.4
2023, between Bank of America, National Association and Wells Fargo Commercial
Mortgage Securities, Inc. (filed as Exhibit 99.4 to the registrant's Current
Report on Form 8-K/A filed on December 21, 2023 under Commission File No.

 99.5
2023, between Starwood Mortgage Capital LLC and Wells Fargo Commercial Mortgage
Securities, Inc. (filed as Exhibit 99.5 to the registrant's Current Report on
Form 8-K/A filed on December 21, 2023 under Commission File No. 333-257991-09
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