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: 333-257737-05

 Central Index Key Number of the issuing entity:
0001937985

 BBCMS Mortgage Trust 2022-C17

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

 Central Index Key Number of the depositor: 0001541480

 Barclays Commercial Mortgage
Securities LLC

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

 Central Index Key Number of the sponsor: 0001549574

 Barclays Capital Real Estate Inc.

 Central Index Key Number of the sponsor: 0001624053

 Argentic Real Estate Finance LLC

 Central Index Key Number of the sponsor: 0000927971

 Bank of Montreal

 Central Index Key Number of the sponsor: 0001089877

 KeyBank National Association

 Central Index Key Number of the sponsor: 0001592182

 LMF Commercial, LLC

 Central Index Key Number of the sponsor: 0001755531

 Societe Generale Financial
Corporation

 Central Index Key Number of the sponsor: 0001722518

 BSPRT CMBS Finance, LLC

 Central Index Key Number of the sponsor: 0001685185

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

 New York

 (State or other jurisdiction of

 incorporation or organization of

 the issuing entity)

 38-4238301

 38-4238302

 38-4238303

 (I.R.S. Employer

 Identification Numbers)

c/o Computershare Trust Company, National Association

 as Certificate Administrator

 9062 Old Annapolis Road

 Columbia, MD

 (Address of principal
executive offices of the issuing entity)

 21045

 (Zip Code)

 Registrant's telephone number,
including area code:

 (212) 412-4000

 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 Park West Village Mortgage
Loan, the A&R Hospitality Portfolio Mortgage Loan, the Hamilton Portfolio
Mortgage Loan, the Autokiniton Industrial Portfolio Mortgage Loan, the
Crossgates Commons Mortgage Loan and the 3455 Veterans Memorial Highway
Mortgage Loan, which constituted approximately 5.2%, 4.4%, 4.4%, 3.3%, 2.4% and
2.2%, 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 Park West Village Mortgage
Loan, nine other pari passu loans and one subordinate companion loan,
each of which are not assets of the issuing entity, (b) with respect to the
A&R Hospitality Portfolio Mortgage Loan, two other pari passu loans,
which are not assets of the issuing entity, (c) with respect to the Hamilton
Portfolio Mortgage Loan, two other pari passu loans, which are not
assets of the issuing entity, (d) with respect to the Autokiniton Industrial
Portfolio Mortgage Loan, one other pari passu loan, which is not an
asset of the issuing entity, (e) with respect to the Crossgates Commons
Mortgage Loan, two other pari passu loans, which are not assets of the
issuing entity and (f) with respect to the 3455 Veterans Memorial Highway
Mortgage Loan, one other pari passu loan, which is not an asset of the
issuing entity. These loan combinations, including the Park West Village
Mortgage Loan, the A&R Hospitality Portfolio Mortgage Loan, the Hamilton
Portfolio Mortgage Loan, the Autokiniton Industrial Portfolio Mortgage Loan, the
Crossgates Commons Mortgage Loan and the 3455 Veterans Memorial Highway
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 Bell Works Mortgage Loan, which constituted approximately 2.8% of the asset
pool of the issuing entity as of its cut-off date. The Bell Works
Mortgage Loan is an asset of the issuing entity and is part of a loan
combination that includes the Bell Works Mortgage Loan and eleven other pari
passu loans, which are not assets of the issuing entity. A pari passu
portion of the loan combination was securitized in the Benchmark 2022-B35
Mortgage Trust transaction, Commission File Number 333-262701-01 (the " Benchmark
2022-B35 Transaction "). This loan combination, including the Bell Works
Mortgage Loan, is being serviced and administered pursuant to the pooling and
servicing agreement for the Benchmark 2022-B35 Transaction, which is
incorporated by reference as Exhibit 4.2 to this Annual Report on Form 10-K.

the Yorkshire & Lexington Towers Mortgage Loan, which constituted
approximately 2.2% of the asset pool of the issuing entity as of its cut-off
date. The Yorkshire & Lexington Towers Mortgage Loan is an asset of
the issuing entity and is part of a loan combination that includes the
Yorkshire & Lexington Towers Mortgage Loan, seventeen other pari passu
loans and two subordinate companion loans, which are not assets of the issuing
entity. A pari passu portion of the loan combination was securitized in
the Citigroup Commercial Mortgage Trust 2022-GC48 transaction, Commission File
Number 333-262701-02 (the " CGCMT 2022-GC48 Transaction "). This loan
combination, including the Yorkshire & Lexington Towers Mortgage Loan, is
being serviced and administered pursuant to the pooling and servicing agreement
for the CGCMT 2022-GC48 Transaction, which is incorporated by reference as
Exhibit 4.3 to this Annual Report on Form 10-K.

The Shoppes at Eagle Point Mortgage Loan, which constituted approximately 1.1%
of the asset pool of the issuing entity as of its cut-off date. The
Shoppes at Eagle Point Mortgage Loan is an asset of the issuing entity and is
part of a loan combination that includes The Shoppes at Eagle Point Mortgage
Loan and one other pari passu loan, which is not an asset of the issuing
entity. The other pari passu portion of the loan combination was
securitized in the BBCMS Mortgage Trust 2022-C16 transaction, Commission File
Number 333-257737-04 (the " BBCMS 2022-C16 Transaction "). This loan
combination, including The Shoppes at Eagle Point Mortgage Loan, is being
serviced and administered pursuant to the pooling and servicing agreement for
the BBCMS 2022-C16 Transaction, which is incorporated by reference as Exhibit
4.4 to this Annual Report on Form 10-K.

the 3075 Olcott Mortgage Loan and the KB Portfolio Mortgage Loan, which
constituted approximately 3.0% and 2.8%, respectively, of the asset pool of the
issuing entity as of its cut-off date. The 3075 Olcott Mortgage Loan and
the KB Portfolio Mortgage Loan are each an asset of the issuing entity and are
each part of a loan combination that includes (a) with respect to the 3075
Olcott Mortgage Loan, seven other pari passu loans, which are not assets
of the issuing entity or (b) with respect to the KB Portfolio Mortgage Loan,
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 BMO
2022-C2 Mortgage Trust transaction, Commission File Number 333-255934-02 (the " BMO
2022-C2 Transaction "). These loan combinations, including the 3075 Olcott
Mortgage Loan and the KB Portfolio Mortgage Loan, are being serviced and
administered pursuant to the pooling and servicing agreement for the BMO
2022-C2 Transaction, which is incorporated by reference as Exhibit 4.5 to this
Annual Report on Form 10-K.

the 39 Broadway Mortgage Loan, which constituted approximately 2.2% of the
asset pool of the issuing entity as of its cut-off date. The 39 Broadway
Mortgage Loan is an asset of the issuing entity and is part of a loan
combination that includes the 39 Broadway 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 Benchmark
2022-B36 Mortgage Trust transaction, Commission File Number 333-258342-02 (the
" Benchmark 2022-B36 Transaction "). This loan combination, including the
39 Broadway Mortgage Loan, is being serviced and administered pursuant to the
pooling and servicing agreement for the Benchmark 2022-B36 Transaction, which
is incorporated by reference as Exhibit 4.6 to this Annual Report on Form 10-K.

the Saks Fulfillment Center Mortgage Loan, which constituted approximately 2.5%
of the asset pool of the issuing entity as of its cut-off date. The Saks
Fulfillment Center Mortgage Loan is an asset of the issuing entity and is part
of a loan combination that includes the Saks Fulfillment Center Mortgage Loan
and three other pari passu loans, which are not assets of the issuing
entity. This loan combination, including the Saks Fulfillment Center Mortgage
Loan, was serviced under the Pooling and Servicing Agreement for the issuing
entity prior to the closing of the securitization of a pari passu
portion of the Saks Fulfillment Center loan combination in the BMO 2022-C3
Mortgage Trust transaction, Commission File Number 333-255934-03 (the " BMO
2022-C3 Transaction "). After the closing of the BMO 2022-C3
Transaction on October 7, 2022, this loan combination, including the Saks
Fulfillment Center Mortgage Loan was, and will continue to be, serviced and
administered pursuant to the pooling and servicing agreement with respect to
the BMO 2022-C3 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.

 KeyBank
National Association is the master servicer of the mortgage loans serviced
under the Pooling and Servicing Agreement, the special servicer of the Park
West Village Mortgage Loan and the primary servicer and special servicer of the
Bell Works Mortgage Loan. As a result, KeyBank 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 KeyBank
National Association in the capacities described above are listed in the
Exhibit Index.

 Computershare Trust Company, National Association is the
custodian of the mortgage loans serviced under the Pooling and Servicing
Agreement, the 3075 Olcott Mortgage Loan, the KB Portfolio Mortgage Loan, the
Bell Works Mortgage Loan, the Saks Fulfillment Center Mortgage Loan, the 39
Broadway Mortgage Loan, the Yorkshire & Lexington Towers Mortgage Loan and
The Shoppes at Eagle Point 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.

 Pentalpha Surveillance LLC is the operating advisor of the
mortgage loans serviced under the Pooling and Servicing Agreement, the 3075
Olcott Mortgage Loan and the KB Portfolio 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.

 Park Bridge Lender Services LLC is the operating advisor of
the Bell Works Mortgage Loan, the Saks Fulfillment Center Mortgage Loan, the 39
Broadway Mortgage Loan, the Yorkshire & Lexington Towers Mortgage Loan and
The Shoppes at Eagle Point Mortgage Loan. As a result, Park Bridge Lender
Services LLC is a servicing function participant in the capacities described
above, because it is servicing mortgage loans that constituted 5% or more of
the assets of the issuing entity as of its cut-off date. The assessments of
compliance with applicable servicing criteria and accountants' attestation
reports delivered by Park Bridge Lender Services LLC in the capacities
described above are listed in the Exhibit Index.

 Midland Loan Services, a Division of PNC Bank, National
Association is the primary servicer of the 3075 Olcott Mortgage Loan, the KB Portfolio
Mortgage Loan, the Saks Fulfillment Center Mortgage Loan, the 39 Broadway
Mortgage Loan, the Yorkshire & Lexington Towers Mortgage Loan and The
Shoppes at Eagle Point Mortgage Loan and the special servicer of the Saks
Fulfillment Center Mortgage Loan prior to May 10, 2023 and the 39 Broadway
Mortgage Loan prior to May 2, 2023. 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.

 Rialto Capital Advisors, LLC is the special servicer of the
Yorkshire & Lexington Towers Mortgage Loan, the KB Portfolio Mortgage Loan
and the 3075 Olcott Mortgage Loan. These mortgage loans constitute more
than 5%, but less than 10%, of the pool assets of the issuing entity.
Therefore, the Depositor included in this Annual Report on Form 10-K an
assessment of compliance with applicable servicing criteria for Rialto Capital
Advisors, LLC and an accountants' attestation report pursuant to Item 1122 of
Regulation AB because Rialto Capital Advisors, LLC is servicing more than 5% of
the pool assets. However, the Depositor is not required to include in
this Annual Report on Form 10-K a servicer compliance statement pursuant to
Item 1123 of Regulation AB of Rialto Capital Advisors, LLC because Rialto
Capital Advisors, LLC is an unaffiliated servicer servicing less than 10% of
pool assets.

 Computershare Trust Company, National Association acts as
trustee of the Saks Fulfillment Center Mortgage Loan. Pursuant to the
pooling and servicing agreement for the BMO 2022-C3 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 Saks Fulfillment Center
Mortgage Loan have delivered one or more assessments of compliance with respect
to Item 1122(d)(2)(iii) of Regulation AB.

 Wilmington Trust, National Association acts as trustee of the
mortgage loans serviced under the Pooling and Servicing Agreement, the Bell
Works Mortgage Loan, the Yorkshire & Lexington Towers Mortgage Loan, The
Shoppes at Eagle Point Mortgage Loan, the 3075 Olcott Mortgage Loan, the KB
Portfolio Mortgage Loan and the 39 Broadway Mortgage Loan. Pursuant to
the Pooling and Servicing Agreement, the pooling and servicing agreement for
the Benchmark 2022-B35 Transaction, the pooling and servicing agreement for the
CGCMT 2022-GC48 Transaction, the pooling and servicing agreement for the BBCMS
2022-C16 Transaction, the pooling and servicing agreement for the BMO 2022-C2
Transaction and the pooling and servicing agreement for the Benchmark 2022-B36
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 Bell Works
Mortgage Loan, the Yorkshire & Lexington Towers Mortgage Loan, The Shoppes
at Eagle Point Mortgage Loan, the 3075 Olcott Mortgage Loan, the KB Portfolio
Mortgage Loan and the 39 Broadway Mortgage Loan have delivered one or more
assessments of compliance with respect to Item 1122(d)(2)(iii) of Regulation
AB.

 The assessments of compliance with
applicable servicing criteria, accountants' attestation reports and servicer
compliance statements of the certificate administrator of the Bell Works
Mortgage Loan, the Yorkshire & Lexington Towers Mortgage Loan, The Shoppes
at Eagle Point Mortgage Loan, the 3075 Olcott Mortgage Loan, the KB Portfolio
Mortgage Loan, the 39 Broadway Mortgage Loan and the Saks Fulfillment Center
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 Yorkshire & Lexington Towers Mortgage Loan, the 3075 Olcott
Mortgage Loan, the KB Portfolio Mortgage Loan, The Shoppes at Eagle Point
Mortgage Loan, the 39 Broadway Mortgage Loan and the Saks Fulfillment Center
Mortgage Loan, (i) the reports on assessment of compliance with servicing
criteria and attestation reports on assessment of compliance with servicing
criteria of LNR Partners, LLC as special servicer of The Shoppes at Eagle Point
Mortgage Loan and K-Star Asset Management LLC as special servicer of the Saks
Fulfillment Center Mortgage Loan on and after May 10, 2023 and the 39 Broadway
Mortgage Loan on and after May 2, 2023, 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 Rialto Capital Advisors, LLC as special
servicer of the Yorkshire & Lexington Towers Mortgage Loan, the 3075 Olcott
Mortgage Loan and the KB Portfolio Mortgage Loan, LNR Partners, LLC as special
servicer of The Shoppes at Eagle Point Mortgage Loan and K-Star Asset
Management LLC as special servicer of the Saks Fulfillment Center Mortgage Loan
on and after May 10, 2023 and the 39 Broadway Mortgage Loan on and after May 2,
2023, 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 September 8, 2022 pursuant to Rule 424(b)(2).

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

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

assessments of compliance with respect to the Bell Works Mortgage Loan, which
is being serviced and administered pursuant to the pooling and servicing
agreement for the Benchmark 2022-B35 Transaction, are attached hereto under
Item 15 to this Annual Report on Form 10-K. Attached as Exhibit O to the
pooling and servicing agreement for the Benchmark 2022-B35 Transaction
incorporated by reference as Exhibit 4.2 to this Annual Report on Form 10-K is
a chart identifying the entities participating in a servicing function for the
Benchmark 2022-B35 Transaction responsible for each applicable servicing criteria
set forth in Item 1122(d).

assessments of compliance with respect to the Yorkshire & Lexington Towers
Mortgage Loan, which is being serviced and administered pursuant to the pooling
and servicing agreement for the CGCMT 2022-GC48 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 CGCMT 2022-GC48 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
CGCMT 2022-GC48 Transaction responsible for each applicable servicing criteria
set forth in Item 1122(d).

assessments of compliance with respect to The Shoppes at Eagle Point Mortgage
Loan, which is being serviced and administered pursuant to the pooling and
servicing agreement for the BBCMS 2022-C16 Transaction, are attached hereto
under Item 15 to this Annual Report on Form 10-K. Attached as Exhibit AA to the
pooling and servicing agreement for the BBCMS 2022-C16 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
2022-C16 Transaction responsible for each applicable servicing criteria set
forth in Item 1122(d).

assessments of compliance with respect to the 3075 Olcott Mortgage Loan and the
KB Portfolio Mortgage Loan, which are being serviced and administered pursuant
to the pooling and servicing agreement for the BMO 2022-C2 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 2022-C2
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 2022-C2 Transaction responsible for each applicable
servicing criteria set forth in Item 1122(d).

assessments of compliance with respect to the 39 Broadway Mortgage Loan, which
is being serviced and administered pursuant to the pooling and servicing
agreement for the Benchmark 2022-B36 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 2022-B36 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
Benchmark 2022-B36 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 Saks Fulfillment Center Mortgage Loan, which
is being serviced and administered pursuant to the pooling and servicing
agreement for the BMO 2022-C3 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 2022-C3 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 BMO 2022-C3 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 September 1,
2022, between Barclays Commercial Mortgage Securities LLC, as Depositor,
KeyBank National Association, as Master Servicer, Argentic Services Company LP,
as Special Servicer, KeyBank National Association, as Park West Village Special
Servicer, Computershare Trust Company, National Association, as Certificate
Administrator, Wilmington Trust, National Association, as Trustee, and
Pentalpha Surveillance LLC, as Operating Advisor and as Asset Representations
Reviewer (filed as Exhibit 4.1 to the registrant's Current Report on Form 8-K
filed on September 8, 2022 under Commission File No. 333-257737-05 and

 4.2
 Pooling and Servicing Agreement, dated as of May 1, 2022,
among Citigroup Commercial Mortgage Securities Inc., as Depositor, KeyBank
National Association, as Master Servicer, KeyBank National Association, as
Special Servicer, Park Bridge Lender Services 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 4.3 to the registrant's Current
Report on Form 8-K filed on September 8, 2022 under Commission File No.

 4.3
 Pooling and Servicing Agreement, dated as June 1, 2022,
among Citigroup Commercial Mortgage Securities Inc., as Depositor, Midland Loan
Services, a Division of PNC Bank, National Association, as Master Servicer,
Greystone Servicing Company LLC, as a Special Servicer, Rialto Capital
Advisors, LLC, as Special Servicer solely with respect to the Yorkshire &
Lexington Towers Whole Loan, Park Bridge Lender Services 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 4.4 to the registrant's
Current Report on Form 8-K filed on September 8, 2022 under Commission File No.

 4.4
 Pooling and Servicing Agreement, dated as of June 1,
2022, between 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, Wilmington Trust, National
Association, as Trustee, and Park Bridge Lender Services LLC, as Operating
Advisor and as Asset Representations Reviewer (filed as Exhibit 4.6 to the

 4.5
 Pooling and Servicing Agreement, dated as of July 1,
2022, among BMO 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, Pentalpha Surveillance 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 4.2 to the

 4.6
 Pooling and Servicing Agreement, dated as of August 1,
2022, between J.P. Morgan Chase Commercial Mortgage Securities Corp., as
Depositor, Midland Loan Services, a Division of PNC Bank, National Association,
as Master Servicer, Midland Loan Services, a Division of PNC Bank, National
Association, as Special Servicer, Computershare Trust Company, National
Association, as Certificate Administrator, Wilmington Trust, National
Association, as Trustee, and Park Bridge Lender LLC, as Operating Advisor and
as Asset Representations Reviewer (filed as Exhibit 4.5 to the registrant's
Current Report on Form 8-K filed on September 8, 2022 under Commission File No.

 4.7
 Pooling and Servicing Agreement, dated as of October 1,
2022, among BMO Commercial Mortgage Securities LLC, as Depositor, Midland Loan
Services, a Division of PNC Bank, National Association, as Master Servicer,
Midland Loan Services, a Division of PNC Bank, National Association, as Special
Servicer, Park Bridge Lender Services LLC, as Operating Advisor and Asset
Representations Reviewer, Computershare Trust Company, National Association, as
Certificate Administrator, and Computershare Trust Company, National
Association, as Trustee (filed as Exhibit 4.1 to the registrant's Current
Report on Form 8-K filed on October 11, 2022 under Commission File No.

 4.8
 Agreement Between Noteholders, dated as of August 3,
2022, by and among Bank of Montreal, as Initial BMO Note A Holder, Citi Real
Estate Funding Inc., as Initial CREFI Note A Holder, Starwood Mortgage Capital
LLC, as Initial SMC Note A Holder, Bank of Montreal, as Initial Note B-A
Holder, and Park West Village Grand Avenue Partners, LLC, as Initial Note B-B
Holder (filed as Exhibit 4.7 to the registrant's Current Report on Form 8-K
filed on September 8, 2022 under Commission File No. 333-257737-05 and

 4.9
 Co-Lender Agreement, dated as of August 4, 2022, by and
among Societe Generale Financial Corporation, as Initial Note A-1 Holder,
Goldman Sachs Bank USA, as Initial Note A-2 Holder, and Bank of Montreal, as
Initial Note A-3 Holder (filed as Exhibit 4.8 to the registrant's Current
Report on Form 8-K filed on September 8, 2022 under Commission File No.

 4.10
 Co-Lender Agreement, dated as of September 8, 2022, by
and between BSPRT CMBS Finance, LLC, as Initial Note A-1 Holder, BSPRT Finance
Sub-Lender I, LLC, as Initial Note A-2 Holder, BSPRT CMBS Finance, LLC, as
Initial Note A-3 Holder, and BSPRT Finance Sub-Lender I, LLC, as Initial Note
A-4 Holder (filed as Exhibit 4.9 to the registrant's Current Report on Form 8-K
filed on September 8, 2022 under Commission File No. 333-257737-05 and

 4.11
 Co-Lender Agreement, dated as of August 16, 2022, by and
between Barclays Capital Real Estate Inc., as Initial Note A-1 Holder, and
Barclays Capital Real Estate Inc., as Initial Note A-2 Holder (filed as Exhibit
4.10 to the registrant's Current Report on Form 8-K filed on September 8, 2022
under Commission File No. 333-257737-05 and incorporated by reference herein).

 4.12
 Agreement Between Note Holders, dated as of June 28,
2022, by and between UBS AG, by and through its branch office at 1285 Avenue of
the Americas, New York, New York, as Note A-1 Holder, UBS AG, by and through
its branch office at 1285 Avenue of the Americas, New York, New York, as Note
A-2 Holder, UBS AG, by and through its branch office at 1285 Avenue of the
Americas, New York, New York, as Note A-3 Holder, UBS AG, by and through its
branch office at 1285 Avenue of the Americas, New York, New York, as Note A-4
Holder, UBS AG, by and through its branch office at 1285 Avenue of the
Americas, New York, New York, as Note A-5 Holder, UBS AG, by and through its
branch office at 1285 Avenue of the Americas, New York, New York, as Note A-6
Holder, UBS AG, by and through its branch office at 1285 Avenue of the
Americas, New York, New York, as Note A-7 Holder, UBS AG, by and through
its branch office at 1285 Avenue of the Americas, New York, New York, as Note
A-8 Holder, UBS AG, by and through its branch office at 1285 Avenue of the
Americas, New York, New York, as Note A-9 Holder, and UBS AG, by and through
its branch office at 1285 Avenue of the Americas, New York, New York, as Note
A-10 Holder (filed as Exhibit 4.11 to the registrant's Current Report on Form
8-K filed on September 8, 2022 under Commission File No. 333-257737-05 and

 4.13
 Amended and Restated Agreement Between Note Holders,
dated as of June 16, 2022, by and between Wilmington Trust, National
Association, as Trustee, for the benefit of the Registered Holders of Benchmark
2022-B35 Mortgage Trust, Commercial Mortgage Pass-Through Certificates, Series
2022-B35, and the Uncertificated VRR Interest Owners, as Note A-1 Holder, Citi
Real Estate Funding Inc., as Note A-2-1 Holder, Note A-2-2 Holder, Note A-3-1
Holder and Note A-3-2 Holder, Bank of Montreal, as Note A-4 Holder, Note A-5
Holder, Note A-6 Holder, Note A-7 Holder and Note A-8 Holder, and Barclays Bank
PLC, as Note A-9 Holder, Note A-10 Holder and Note A-11 Holder (filed as
Exhibit 4.12 to the registrant's Current Report on Form 8-K filed on September
8, 2022 under Commission File No. 333-257737-05 and incorporated by reference
herein).

 4.14
 Agreement Between Noteholders, dated as of May 19, 2022,
by and between KeyBank National Association, as Initial Note A-1 Holder,
KeyBank National Association, as Initial Note A-2 Holder, KeyBank National
Association, as Initial Note A-3 Holder, and KeyBank National Association, as
Initial Note A-4 Holder (filed as Exhibit 4.13 to the registrant's Current
Report on Form 8-K filed on September 8, 2022 under Commission File No.

 4.15
 Co-Lender Agreement, dated as of August 2, 2022, by and
between Bank of Montreal, as Initial Note A-1 Holder, Bank of Montreal, as
Initial Note A-2 Holder, Bank of Montreal, as Initial Note A-3 Holder, Bank of
Montreal, as Initial Note A-4 Holder, and Bank of Montreal, as Initial Note A-5
Holder (filed as Exhibit 4.14 to the registrant's Current Report on Form 8-K
filed on September 8, 2022 under Commission File No. 333-257737-05 and

 4.16
 Co-Lender Agreement, dated as of August 4, 2022, by and
between SPREF WH IV LLC, as Initial Note A-1 Holder, SPREF WH IV LLC, as
Initial Note A-2 Holder, SPREF WH IV LLC, as Initial Note A-3 Holder, and SPREF
WH IV LLC, as Initial Note A-4 Holder (filed as Exhibit 4.15 to the

 4.17
 Agreement Between Noteholders, dated as of May 12, 2022,
by and among Bank of Montreal, as Initial BMO Note A Holder, Citi Real Estate
Funding Inc., as Initial CREFI Note A Holder, Starwood Mortgage Capital LLC, as
Initial SMC Note A Holder, Bank of Montreal, as Initial Note B-1 Holder, and
Citi Real Estate Funding Inc., as Initial Note B-2 Holder (filed as Exhibit
4.16 to the registrant's Current Report on Form 8-K filed on September 8, 2022
under Commission File No. 333-257737-05 and incorporated by reference herein).

 4.18
 Co-Lender Agreement, dated as of August 4, 2022, by and
between Citi Real Estate Funding Inc., as Initial Note A-1 Holder, and Barclays
Capital Real Estate Inc., as Initial Note A-2 Holder (filed as Exhibit 4.17 to
the registrant's Current Report on Form 8-K filed on September 8, 2022 under

 4.19
 Co-Lender Agreement, dated as of July 29, 2022, by and between
Bank of Montreal, as Initial Note A-1 Holder, and Bank of Montreal, as Initial
Note A-2 Holder (filed as Exhibit 4.18 to the registrant's Current Report on

 4.20
 Co-Lender Agreement, dated as of June 28, 2022, by and
between BSPRT Finance Sub-Lender I, LLC, as Initial Note A-1 Holder, and BSPRT
Finance Sub-Lender I, LLC, as Initial Note A-2 Holder (filed as Exhibit 4.19 to
the registrant's Current Report on Form 8-K filed on September 8, 2022 under

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

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

 33.1
 KeyBank National Association, as Master Servicer

 33.2

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

 33.4
as Certificate Administrator

 33.5
as Custodian

 33.6
 Pentalpha Surveillance LLC, as Operating Advisor

 33.7
of the Park West Village Mortgage Loan (see Exhibit 33.1)

 33.8
of the Park West Village Mortgage Loan (see Exhibit 33.1)

 33.9
Wilmington Trust, National Association, as Trustee of the Park West Village

 33.10
as Custodian of the Park West Village Mortgage Loan (see Exhibit 33.5)

 33.11
the Park West Village Mortgage Loan (see Exhibit 33.6)

 33.12
of the A&R Hospitality Portfolio Mortgage Loan (see Exhibit 33.1)

 33.13
of the A&R Hospitality Portfolio Mortgage Loan (see Exhibit 33.2)

 33.14
Wilmington Trust, National Association, as Trustee of the A&R Hospitality
Portfolio Mortgage Loan (Omitted. See Explanatory Notes.)

 33.15
as Custodian of the A&R Hospitality Portfolio Mortgage Loan (see Exhibit
33.5)

 33.16
the A&R Hospitality Portfolio Mortgage Loan (see Exhibit 33.6)

 33.17
of the Hamilton Portfolio Mortgage Loan (see Exhibit 33.1)

 33.18
of the Hamilton Portfolio Mortgage Loan (see Exhibit 33.2)

 33.19
Wilmington Trust, National Association, as Trustee of the Hamilton Portfolio

 33.20
as Custodian of the Hamilton Portfolio Mortgage Loan (see Exhibit 33.5)

 33.21
the Hamilton Portfolio Mortgage Loan (see Exhibit 33.6)

 33.22
of the Autokiniton Industrial Portfolio Mortgage Loan (see Exhibit 33.1)

 33.23
of the Autokiniton Industrial Portfolio Mortgage Loan (see Exhibit 33.2)

 33.24
Wilmington Trust, National Association, as Trustee of the Autokiniton
Industrial Portfolio Mortgage Loan (Omitted. See Explanatory Notes.)

 33.25
as Custodian of the Autokiniton Industrial Portfolio Mortgage Loan (see Exhibit
33.5)

 33.26
the Autokiniton Industrial Portfolio Mortgage Loan (see Exhibit 33.6)

 33.27
of the Crossgates Commons Mortgage Loan (see Exhibit 33.1)

 33.28
of the Crossgates Commons Mortgage Loan (see Exhibit 33.2)

 33.29
Wilmington Trust, National Association, as Trustee of the Crossgates Commons

 33.30
as Custodian of the Crossgates Commons Mortgage Loan (see Exhibit 33.5)

 33.31
the Crossgates Commons Mortgage Loan (see Exhibit 33.6)

 33.32
of the 3455 Veterans Memorial Highway Mortgage Loan (see Exhibit 33.1)

 33.33
of the 3455 Veterans Memorial Highway Mortgage Loan (see Exhibit 33.2)

 33.34
Wilmington Trust, National Association, as Trustee of the 3455 Veterans
Memorial Highway Mortgage Loan (Omitted. See Explanatory Notes.)

 33.35
as Custodian of the 3455 Veterans Memorial Highway Mortgage Loan (see Exhibit
33.5)

 33.36
the 3455 Veterans Memorial Highway Mortgage Loan (see Exhibit 33.6)

 33.37
of the Bell Works Mortgage Loan (see Exhibit 33.1)

 33.38
of the Bell Works Mortgage Loan (see Exhibit 33.1)

 33.39
Wilmington Trust, National Association, as Trustee of the Bell Works Mortgage

 33.40
as Custodian of the Bell Works Mortgage Loan (see Exhibit 33.5)

 33.41
Advisor of the Bell Works Mortgage Loan

 33.42
National Association, as Primary Servicer of the Yorkshire & Lexington
Towers Mortgage Loan

 33.43
of the Yorkshire & Lexington Towers Mortgage Loan

 33.44
Wilmington Trust, National Association, as Trustee of the Yorkshire &
Lexington Towers Mortgage Loan (Omitted. See Explanatory Notes.)

 33.45
as Custodian of the Yorkshire & Lexington Towers Mortgage Loan (see Exhibit
33.5)

 33.46
Advisor of the Yorkshire & Lexington Towers Mortgage Loan (see Exhibit
33.41)

 33.47
 Midland Loan Services, a Division of PNC Bank, National
Association, as Primary Servicer of The Shoppes at Eagle Point Mortgage Loan
(see Exhibit 33.42)

 33.48
LNR Partners, LLC, as Special Servicer of The Shoppes at Eagle Point Mortgage

 33.49
Wilmington Trust, National Association, as Trustee of The Shoppes at Eagle
Point Mortgage Loan (Omitted. See Explanatory Notes.)

 33.50
as Custodian of The Shoppes at Eagle Point Mortgage Loan (see Exhibit 33.5)

 33.51
Advisor of The Shoppes at Eagle Point Mortgage Loan (see Exhibit 33.41)

 33.52
National Association, as Primary Servicer of the 3075 Olcott Mortgage Loan (see
Exhibit 33.42)

 33.53
of the 3075 Olcott Mortgage Loan (see Exhibit 33.43)

 33.54
Wilmington Trust, National Association, as Trustee of the 3075 Olcott Mortgage

 33.55
as Custodian of the 3075 Olcott Mortgage Loan (see Exhibit 33.5)

 33.56
the 3075 Olcott Mortgage Loan (see Exhibit 33.6)

 33.57
National Association, as Primary Servicer of the KB Portfolio Mortgage Loan
(see Exhibit 33.42)

 33.58
of the KB Portfolio Mortgage Loan (see Exhibit 33.43)

 33.59
Wilmington Trust, National Association, as Trustee of the KB Portfolio Mortgage

 33.60
as Custodian of the KB Portfolio Mortgage Loan (see Exhibit 33.5)

 33.61
the KB Portfolio Mortgage Loan (see Exhibit 33.6)

 33.62
National Association, as Primary Servicer of the 39 Broadway Mortgage Loan (see
Exhibit 33.42)

 33.63
National Association, as Special Servicer of the 39 Broadway Mortgage Loan
prior to May 2, 2023 (see Exhibit 33.42)

 33.64
K-Star Asset Management LLC, as Special Servicer of the 39 Broadway Mortgage
Loan on and after May 2, 2023 (Omitted. See Explanatory Notes.)

 33.65
Wilmington Trust, National Association, as Trustee of the 39 Broadway Mortgage

 33.66
as Custodian of the 39 Broadway Mortgage Loan (see Exhibit 33.5)

 33.67
Advisor of the 39 Broadway Mortgage Loan (see Exhibit 33.41)

 33.68
National Association, as Primary Servicer of the Saks Fulfillment Center
Mortgage Loan (see Exhibit 33.42)

 33.69
National Association, as Special Servicer of the Saks Fulfillment Center
Mortgage Loan prior to May 10, 2023 (see Exhibit 33.42)

 33.70
K-Star Asset Management LLC, as Special Servicer of the Saks Fulfillment Center
Mortgage Loan on and after May 10, 2023 (Omitted. See Explanatory Notes.)

 33.71
Computershare Trust Company, National Association, as Trustee of the Saks
Fulfillment Center Mortgage Loan (Omitted. See Explanatory Notes.)

 33.72
as Custodian of the Saks Fulfillment Center Mortgage Loan (see Exhibit 33.5)

 33.73
Advisor of the Saks Fulfillment Center Mortgage Loan (see Exhibit 33.41)

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

 34.1
 KeyBank National Association, as Master Servicer

 34.2

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

 34.4
as Certificate Administrator

 34.5
as Custodian

 34.6
 Pentalpha Surveillance LLC, as Operating Advisor

 34.7
of the Park West Village Mortgage Loan (see Exhibit 34.1)

 34.8
of the Park West Village Mortgage Loan (see Exhibit 34.1)

 34.9
Wilmington Trust, National Association, as Trustee of the Park West Village

 34.10
as Custodian of the Park West Village Mortgage Loan (see Exhibit 34.5)

 34.11
the Park West Village Mortgage Loan (see Exhibit 34.6)

 34.12
of the A&R Hospitality Portfolio Mortgage Loan (see Exhibit 34.1)

 34.13
of the A&R Hospitality Portfolio Mortgage Loan (see Exhibit 34.2)

 34.14
Wilmington Trust, National Association, as Trustee of the A&R Hospitality
Portfolio Mortgage Loan (Omitted. See Explanatory Notes.)

 34.15
as Custodian of the A&R Hospitality Portfolio Mortgage Loan (see Exhibit
34.5)

 34.16
the A&R Hospitality Portfolio Mortgage Loan (see Exhibit 34.6)

 34.17
of the Hamilton Portfolio Mortgage Loan (see Exhibit 34.1)

 34.18
of the Hamilton Portfolio Mortgage Loan (see Exhibit 34.2)

 34.19
Wilmington Trust, National Association, as Trustee of the Hamilton Portfolio

 34.20
as Custodian of the Hamilton Portfolio Mortgage Loan (see Exhibit 34.5)

 34.21
the Hamilton Portfolio Mortgage Loan (see Exhibit 34.6)

 34.22
of the Autokiniton Industrial Portfolio Mortgage Loan (see Exhibit 34.1)

 34.23
of the Autokiniton Industrial Portfolio Mortgage Loan (see Exhibit 34.2)

 34.24
Wilmington Trust, National Association, as Trustee of the Autokiniton
Industrial Portfolio Mortgage Loan (Omitted. See Explanatory Notes.)

 34.25
as Custodian of the Autokiniton Industrial Portfolio Mortgage Loan (see Exhibit
34.5)

 34.26
the Autokiniton Industrial Portfolio Mortgage Loan (see Exhibit 34.6)

 34.27
of the Crossgates Commons Mortgage Loan (see Exhibit 34.1)

 34.28
of the Crossgates Commons Mortgage Loan (see Exhibit 34.2)

 34.29
Wilmington Trust, National Association, as Trustee of the Crossgates Commons

 34.30
as Custodian of the Crossgates Commons Mortgage Loan (see Exhibit 34.5)

 34.31
the Crossgates Commons Mortgage Loan (see Exhibit 34.6)

 34.32
of the 3455 Veterans Memorial Highway Mortgage Loan (see Exhibit 34.1)

 34.33
of the 3455 Veterans Memorial Highway Mortgage Loan (see Exhibit 34.2)

 34.34
Wilmington Trust, National Association, as Trustee of the 3455 Veterans
Memorial Highway Mortgage Loan (Omitted. See Explanatory Notes.)

 34.35
as Custodian of the 3455 Veterans Memorial Highway Mortgage Loan (see Exhibit
34.5)

 34.36
the 3455 Veterans Memorial Highway Mortgage Loan (see Exhibit 34.6)

 34.37
of the Bell Works Mortgage Loan (see Exhibit 34.1)

 34.38
of the Bell Works Mortgage Loan (see Exhibit 34.1)

 34.39
Wilmington Trust, National Association, as Trustee of the Bell Works Mortgage

 34.40
as Custodian of the Bell Works Mortgage Loan (see Exhibit 34.5)

 34.41
Advisor of the Bell Works Mortgage Loan

 34.42
National Association, as Primary Servicer of the Yorkshire & Lexington
Towers Mortgage Loan

 34.43
of the Yorkshire & Lexington Towers Mortgage Loan

 34.44
Wilmington Trust, National Association, as Trustee of the Yorkshire &
Lexington Towers Mortgage Loan (Omitted. See Explanatory Notes.)

 34.45
 Computershare Trust Company, National Association, as
Custodian of the Yorkshire & Lexington Towers Mortgage Loan (see Exhibit
34.5)

 34.46
Advisor of the Yorkshire & Lexington Towers Mortgage Loan (see Exhibit
34.41)

 34.47
National Association, as Primary Servicer of The Shoppes at Eagle Point
Mortgage Loan (see Exhibit 34.42)

 34.48
LNR Partners, LLC, as Special Servicer of The Shoppes at Eagle Point Mortgage

 34.49
Wilmington Trust, National Association, as Trustee of The Shoppes at Eagle
Point Mortgage Loan (Omitted. See Explanatory Notes.)

 34.50
as Custodian of The Shoppes at Eagle Point Mortgage Loan (see Exhibit 34.5)

 34.51
Advisor of The Shoppes at Eagle Point Mortgage Loan (see Exhibit 34.41)

 34.52
National Association, as Primary Servicer of the 3075 Olcott Mortgage Loan (see
Exhibit 34.42)

 34.53
of the 3075 Olcott Mortgage Loan (see Exhibit 34.43)

 34.54
Wilmington Trust, National Association, as Trustee of the 3075 Olcott Mortgage

 34.55
as Custodian of the 3075 Olcott Mortgage Loan (see Exhibit 34.5)

 34.56
the 3075 Olcott Mortgage Loan (see Exhibit 34.6)

 34.57
National Association, as Primary Servicer of the KB Portfolio Mortgage Loan
(see Exhibit 34.42)

 34.58
of the KB Portfolio Mortgage Loan (see Exhibit 34.43)

 34.59
Wilmington Trust, National Association, as Trustee of the KB Portfolio Mortgage

 34.60
as Custodian of the KB Portfolio Mortgage Loan (see Exhibit 34.5)

 34.61
the KB Portfolio Mortgage Loan (see Exhibit 34.6)

 34.62
National Association, as Primary Servicer of the 39 Broadway Mortgage Loan (see
Exhibit 34.42)

 34.63
National Association, as Special Servicer of the 39 Broadway Mortgage Loan
prior to May 2, 2023 (see Exhibit 34.42)

 34.64
K-Star Asset Management LLC, as Special Servicer of the 39 Broadway Mortgage
Loan on and after May 2, 2023 (Omitted. See Explanatory Notes.)

 34.65
Wilmington Trust, National Association, as Trustee of the 39 Broadway Mortgage

 34.66
as Custodian of the 39 Broadway Mortgage Loan (see Exhibit 34.5)

 34.67
Advisor of the 39 Broadway Mortgage Loan (see Exhibit 34.41)

 34.68
National Association, as Primary Servicer of the Saks Fulfillment Center
Mortgage Loan (see Exhibit 34.42)

 34.69
National Association, as Special Servicer of the Saks Fulfillment Center
Mortgage Loan prior to May 10, 2023 (see Exhibit 34.42)

 34.70
K-Star Asset Management LLC, as Special Servicer of the Saks Fulfillment Center
Mortgage Loan on and after May 10, 2023 (Omitted. See Explanatory Notes.)

 34.71
Computershare Trust Company, National Association, as Trustee of the Saks
Fulfillment Center Mortgage Loan (Omitted. See Explanatory Notes.)

 34.72
as Custodian of the Saks Fulfillment Center Mortgage Loan (see Exhibit 34.5)

 34.73
Advisor of the Saks Fulfillment Center Mortgage Loan (see Exhibit 34.41)

Servicer compliance statements.

 35.1
 KeyBank National Association, as Master Servicer

 35.2

 35.3
as Certificate Administrator

 35.4
of the Park West Village Mortgage Loan (see Exhibit 35.1)

 35.5
of the Park West Village Mortgage Loan (see Exhibit 35.1)

 35.6
of the A&R Hospitality Portfolio Mortgage Loan (see Exhibit 35.1)

 35.7
of the A&R Hospitality Portfolio Mortgage Loan (see Exhibit 35.2)

 35.8
of the Hamilton Portfolio Mortgage Loan (see Exhibit 35.1)

 35.9
of the Hamilton Portfolio Mortgage Loan (see Exhibit 35.2)

 35.10
of the Autokiniton Industrial Portfolio Mortgage Loan (see Exhibit 35.1)

 35.11
of the Autokiniton Industrial Portfolio Mortgage Loan (see Exhibit 35.2)

 35.12
of the Crossgates Commons Mortgage Loan (see Exhibit 35.1)

 35.13
of the Crossgates Commons Mortgage Loan (see Exhibit 35.2)

 35.14
of the 3455 Veterans Memorial Highway Mortgage Loan (see Exhibit 35.1)

 35.15
of the 3455 Veterans Memorial Highway Mortgage Loan (see Exhibit 35.2)

 35.16
of the Bell Works Mortgage Loan (see Exhibit 35.1)

 35.17
of the Bell Works Mortgage Loan (see Exhibit 35.1)

 35.18
National Association, as Primary Servicer of the Yorkshire & Lexington
Towers Mortgage Loan

 35.19
Rialto Capital Advisors, LLC, as Special Servicer of the Yorkshire &
Lexington Towers Mortgage Loan (Omitted. See Explanatory Notes.)

 35.20
National Association, as Primary Servicer of The Shoppes at Eagle Point
Mortgage Loan (see Exhibit 35.18)

 35.21
LNR Partners, LLC, as Special Servicer of The Shoppes at Eagle Point Mortgage

 35.22
National Association, as Primary Servicer of the 3075 Olcott Mortgage Loan (see
Exhibit 35.18)

 35.23
Rialto Capital Advisors, LLC, as Special Servicer of the 3075 Olcott Mortgage

 35.24
National Association, as Primary Servicer of the KB Portfolio Mortgage Loan
(see Exhibit 35.18)

 35.25
Rialto Capital Advisors, LLC, as Special Servicer of the KB Portfolio Mortgage

 35.26
National Association, as Primary Servicer of the 39 Broadway Mortgage Loan (see
Exhibit 35.18)

 35.27
National Association, as Special Servicer of the 39 Broadway Mortgage Loan
prior to May 2, 2023 (see Exhibit 35.18)

 35.28
K-Star Asset Management LLC, as Special Servicer of the 39 Broadway Mortgage
Loan on and after May 2, 2023 (Omitted. See Explanatory Notes.)

 35.29
National Association, as Primary Servicer of the Saks Fulfillment Center
Mortgage Loan (see Exhibit 35.18)

 35.30
National Association, as Special Servicer of the Saks Fulfillment Center
Mortgage Loan prior to May 10, 2023 (see Exhibit 35.18)

 35.31
K-Star Asset Management LLC, as Special Servicer of the Saks Fulfillment Center
Mortgage Loan on and after May 10, 2023 (Omitted. See Explanatory Notes.)

 99.1
8, 2022, among Barclays Capital Real Estate Inc., Barclays Capital Holdings
Inc. and Barclays Commercial Mortgage Securities LLC (filed as Exhibit 99.1 to
the registrant's Current Report on Form 8-K filed on September 8, 2022 under

 99.2
8, 2022, between Argentic Real Estate Finance LLC and Barclays Commercial Mortgage
Securities LLC (filed as Exhibit 99.2 to the registrant's Current Report on

 99.3
8, 2022, between Bank of Montreal and Barclays Commercial Mortgage Securities
LLC (filed as Exhibit 99.3 to the registrant's Current Report on Form 8-K filed
on September 8, 2022 under Commission File No. 333-257737-05 and incorporated
by reference herein).

 99.4
8, 2022, between KeyBank National Association and Barclays Commercial Mortgage
Securities LLC (filed as Exhibit 99.4 to the registrant's Current Report on

 99.5
8, 2022, between LMF Commercial, LLC and Barclays Commercial Mortgage
Securities LLC (filed as Exhibit 99.5 to the registrant's Current Report on

 99.6
8, 2022, among Societe Generale Financial Corporation, Soci t G n rale and
Barclays Commercial Mortgage Securities LLC (filed as Exhibit 99.6 to the

 99.7
8, 2022, among BSPRT CMBS Finance, LLC, Franklin BSP Realty Trust, Inc. and
Barclays Commercial Mortgage Securities LLC (filed as Exhibit 99.7 to the

 99.8
8, 2022, between UBS AG, by and through its New York branch office at 1285
Avenue of the Americas, New York, New York, and Barclays Commercial Mortgage
Securities LLC (filed as Exhibit 99.8 to the registrant's Current Report on

 (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.

 Barclays Commercial Mortgage
Securities LLC

(Depositor)

 /s/ Daniel
Vinson

 Daniel
Vinson, Chief Executive Officer

 (senior officer in charge of
securitization of the depositor)

 Date: March 13, 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: 333-191331-02

 Central Index Key Number of the issuing entity:
0001594136

 GS Mortgage Securities Trust
2014-GC18

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

 Central Index Key Number of the depositor: 0001004158

 GS Mortgage Securities Corporation
II

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

 Central Index Key Number of the sponsor: 0001541502

 Goldman Sachs Mortgage Company

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

 Central Index Key Number of the sponsor: 0001541001

 Citigroup Global Markets Realty
Corp.

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

 Central Index Key Number of the sponsor: 0001682511

 Starwood Mortgage Funding I LLC

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

 Central Index Key Number of the sponsor: 0001558761

 Cantor Commercial Real Estate
Lending, L.P.

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

 New York

 (State or other jurisdiction of

 incorporation or organization of

 the issuing entity)

 38-3925119

 38-3925120

 38-7111559

 (I.R.S. Employer

 Identification Numbers)

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

 Wells Fargo Bank, National Association

 as Certificate Administrator

 9062 Old Annapolis Road

 Columbia, MD

 (Address of principal
executive offices of the issuing entity)

 21045

 (Zip Code)

 Registrant's telephone number,
including area code:

 (212) 902-1000

 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 CityScape - East Office/Retail Mortgage
Loan, which constituted approximately 9.0% 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 CityScape - East Office/Retail Mortgage
Loan and one other pari passu loan, which is not an asset of the issuing
entity. This loan combination, including the CityScape - East Office/Retail
Mortgage Loan, is being serviced and administered pursuant to the Pooling and
Servicing Agreement, which is incorporated by reference as Exhibit 4 to this
Annual Report on Form 10-K.

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

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

 This Annual Report on Form 10-K
includes an assessment of compliance with applicable servicing criteria, accountants'
attestation report and servicer compliance statement from Computershare Trust
Company, National Association (" CTCNA "). CTCNA was engaged by
Wells Fargo Bank, National Association (" Wells Fargo "), in its capacity
as certificate administrator and custodian, to perform certain specified
servicing functions identified in the assessment of compliance with applicable
servicing criteria and accountants' attestation reports. Wells Fargo
engaged CTCNA in connection with the sale of Wells Fargo's corporate trust
services business to CTCNA and its affiliates. Further, under the
principles-based definition of "servicer" set forth in Item 1101(j) of
Regulation AB that looks to the functions that an entity performs, this party
is a "servicer" for the purposes of Item 1123 of Regulation AB. See
Compliance and Disclosure Interpretations, Section 301.01 (Item 1101(j)).

 Item 1. Business.

 Item 1A. Risk Factors.

 Item 1B. Unresolved Staff Comments.

 None.

 Item 1C. Cybersecurity.

 Item 2. Properties.

 Item 3. Legal Proceedings.

 Item 4. Mine Safety Disclosures.

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

 Item 6.

 [Reserved].

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

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

 Item 8. Financial Statements and Supplementary Data.

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

 Item 9A. Controls and Procedures.

 Item 9B. Other Information.

 None.

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

 None.

 Item 10. Directors, Executive Officers and Corporate
Governance.

 Item 11. Executive Compensation.

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

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

 Item 14. Principal Accountant Fees and Services.

 ADDITIONAL DISCLOSURE ITEMS FOR REGULATION AB

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

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

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

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

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

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

 Item 1117 of Regulation AB, Legal Proceedings.

 The registrant knows of no material pending legal proceeding
involving the trust or any party related to the trust, other than routine
litigation incidental to the duties of those respective parties, and the
following, with respect to Wells Fargo Bank, National Association, as
certificate administrator and as custodian, and Deutsche Bank Trust Company
Americas, as trustee.

 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.

 Deutsche Bank Trust Company Americas ("DBTCA") and Deutsche
Bank National Trust Company ("DBNTC") have been sued by investors in civil
litigation concerning their role as trustees of certain residential
mortgage-backed securities ("RMBS") trusts.

 On June 18, 2014, a group of investors, including funds
managed by Blackrock Advisors, LLC, PIMCO-Advisors, L.P., and others, filed an
action against DBNTC and DBTCA in New York State Supreme Court alleging that
DBNTC and DBTCA failed to perform purported duties, as trustees for 544
private-label RMBS trusts, to enforce breaches of representations and
warranties as to mortgage loans held by the trusts and to enforce breaches by
servicers of their mortgage loan servicing obligations for the trusts.
During the course of the litigation, plaintiffs dismissed the case from New
York State Supreme Court and refiled two separate cases, one in the U.S.
District Court for the Southern District of New York (the "BlackRock SDNY
Case") and the other in the Superior Court of California, Orange County (the
"BlackRock California Case"). Pursuant to a settlement among the parties,
the BlackRock SDNY Case was dismissed on December 6, 2018, and the BlackRock
California Case was dismissed on January 11, 2019.

 On September 27, 2017, DBTCA was added as a defendant to a
case brought by certain special purpose entities including Phoenix Light SF
Limited in the U.S. District Court for the Southern District of New York, in
which the plaintiffs previously alleged incorrectly that DBNTC served as
trustee for all 43 of the trusts at issue. On September 27, 2017,
plaintiffs filed a third amended complaint that names DBTCA as a defendant in
addition to DBNTC. DBTCA serves as trustee for one of the 43 trusts at
issue. DBNTC serves as trustee for the other 42 trusts at issue.
Plaintiffs' third amended complaint brings claims for violation of the U.S.
Trust Indenture Act of 1939 ("TIA"); breach of contract; breach of fiduciary
duty; negligence and gross negligence; violation of New York's Streit Act; and
breach of the covenant of good faith. However, in the third amended
complaint, plaintiffs acknowledge that, before DBTCA was added to the case, the
court dismissed plaintiffs' TIA Act claims, negligence and gross negligence
claims, Streit Act claims, claims for breach of the covenant of good faith, and
certain theories of plaintiffs' breach of contract claims, and plaintiffs only
include these claims to preserve any rights on appeal. Plaintiffs allege
damages of "hundreds of millions of dollars." On November 13, 2017, DBNTC
and DBTCA filed an answer to the third amended complaint. On December 7,
2018, DBNTC and DBTCA filed a motion for summary judgment. Also on
December 7, 2018, plaintiffs, jointly with Commerzbank AG (see description of
Commerzbank case below), filed a motion for partial summary judgment. On
October 27, 2021, DBNTC and DBTCA filed a supplemental motion for summary
judgment relating to plaintiffs' standing. On February 8, 2022, the court
issued an order in which it granted DBNTC and DBTCA's supplemental motion for
summary judgment, granted in part DBNTC and DBTCA's initial motion for summary
judgment, and denied plaintiffs' motion for partial summary judgment. As
a result of that order, all of plaintiffs' claims were dismissed with
prejudice. On April 26, 2023, the United States Court of Appeals for the Second
Circuit affirmed the court's summary judgment order.

 On November 30, 2017, DBTCA was added as a defendant to a
case brought by Commerzbank AG ("Commerzbank") in the U.S. District Court for
the Southern District of New York, in which Commerzbank previously alleged
incorrectly that DBNTC served as trustee for all 50 of the trusts at
issue. On November 30, 2017, Commerzbank filed a second amended complaint
that names DBTCA as a defendant in addition to DBNTC. DBTCA serves as trustee
for 1 of the 50 trusts at issue. DBNTC serves as trustee for the other 49
trusts at issue. Commerzbank's second amended complaint brings claims for
violation of the TIA; breach of contract; breach of fiduciary duty; negligence;
violation of the Streit Act; and breach of the covenant of good faith.
However, in the second amended complaint, Commerzbank acknowledges that, before
DBTCA was added to the case, the court dismissed Commerzbank's TIA claims for
the trusts governed by pooling and servicing agreements, as well as its Streit
Act claims and claims for breach of the covenant of good faith, and Commerzbank
only includes these claims to preserve any rights on appeal. The second
amended complaint alleges that DBNTC and DBTCA caused Commerzbank to suffer
"hundreds of millions of dollars in losses," but the complaint does not include
a demand for money damages in a sum certain. On January 29, 2018, DBNTC
and DBTCA filed an answer to the second amended complaint. On December 7,
2018, DBNTC and DBTCA filed a motion for summary judgment. Also on
December 7, 2018, Commerzbank, jointly with the Phoenix Light plaintiffs, filed
a motion for partial summary judgment. On February 8, 2022, the court
issued an order in which it granted in part DBNTC and DBTCA's motion for
summary judgment and denied plaintiffs' motion for partial summary
judgment. As a result of that order, many of plaintiffs' claims and
theories were dismissed with prejudice. Discovery is ongoing.

 On December 30, 2015, IKB International, S.A. in Liquidation
and IKB Deutsche Industriebank A.G. (collectively, "IKB"), as an investor in 37
RMBS trusts, filed a summons with notice in the Supreme Court of the State of
New York, New York County, against DBNTC and DBTCA as trustees of the trusts.
On May 27, 2016, IKB served its complaint asserting claims for breach of
contract, breach of fiduciary duty, breach of duty to avoid conflicts of
interest, violation of the Streit Act, violation of the TIA, violation of
Regulation AB, and violation of Section 9 of the Uniform Commercial Code.
IKB alleges that DBNTC and DBTCA are liable for over U.S. $268 million in
damages. On October 5, 2016, DBNTC and DBTCA, together with several other
trustees defending lawsuits by IKB, filed a joint motion to dismiss. On
January 6, 2017 and June 20, 2017, IKB voluntarily dismissed with prejudice all
claims as to seven trusts. On January 27, 2021, the court granted in part
and denied in part DBNTC and DBTCA's motion to dismiss. The court granted
the motion to dismiss with respect to IKB's claims for violations of the Streit
Act, Regulation AB, and Section 9 of the Uniform Commercial Code, as well as
certain aspects of IKB's claims for breach of contract, breach of fiduciary
duty, and violation of the TIA. The court denied the remainder of the
motion to dismiss. IKB's remaining claims for breach of contract, breach
of fiduciary duty, breach of duty to avoid conflicts of interest, and violation
of the TIA will proceed. On May 10, 2021, DBNTC and DBTCA filed a notice
of appeal with the New York Supreme Court Appellate Division, First Department,
regarding certain aspects of the court's order on the motion to dismiss.
On May 20, 2021, IKB filed a notice of cross appeal with respect to other
aspects of that order. On August 30, 2022, the New York Supreme Court,
Appellate Division, First Department affirmed in part and reversed in part the
court's order on the motion to dismiss. After DBNTC and DBTCA appealed
the First Department's decision, on June 15, 2023, the New York Court of
Appeals reversed the First Department's decision in part, dismissing certain
additional contract claims, as well as IKB's claims for breach of fiduciary
duty and breach of duty to avoid conflicts of interest. On June 2, 2021,
IKB filed a motion for re-argument regarding certain aspects of the court's
order on the motion to dismiss, which the court denied on August 3, 2021.
On May 13, 2021, DBNTC and DBTCA filed an answer to the complaint. On
October 28, 2021, the parties filed a stipulation, voluntarily dismissing with
prejudice all claims as to seven additional trusts. On December 29, 2021,
the parties filed a stipulation, voluntarily dismissing with prejudice all
claims as to one additional trust. On April 22, 2022, the parties filed a
stipulation, voluntarily dismissing with prejudice all claims as to 17
certificates at issue, including all claims as to 5 trusts. On February
28, 2023, the parties filed a stipulation, voluntarily dismissing with
prejudice all claims as to two trusts, leaving 15 trusts at issue. On
November 21, 2023, the parties filed a stipulation, voluntarily dismissing with
prejudice all claims as to three trusts, leaving 12 trusts at issue.
Discovery is ongoing.

 It is DBTCA's belief that it has no pending legal proceedings
(including, based on DBTCA's present evaluation, the litigation disclosed in
the foregoing paragraphs) that would materially affect its ability to perform
its duties under the related servicing agreement for this transaction.

 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 February 3, 2014 pursuant to Rule 424(b)(5).

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

 The reports on assessments of compliance with the servicing
criteria for asset-backed securities and related attestation reports on such
assessments of compliance with respect to the mortgage loans are attached
hereto under Item 15 to this Annual Report on Form 10-K. Attached as Exhibit O
to the Pooling and Servicing Agreement incorporated by reference as Exhibit 4
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).

 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

 Pooling
and Servicing Agreement, dated as of January 1, 2014, by and among GS Mortgage
Securities Corporation II, as Depositor, Wells Fargo Bank, National
Association, as Master Servicer, LNR Partners, LLC, as Special Servicer, Park
Bridge Lender Services LLC, as Operating Advisor, Wells Fargo Bank, National
Association, as Certificate Administrator and Deutsche Bank Trust Company
Americas, as Trustee (filed as Exhibit 4 to the registrant's Current Report on
Form 8-K/A filed on February 5, 2014 under Commission File No. 333-191331-02
and incorporated by reference herein).

 10.1 Mortgage
Loan Purchase Agreement, dated as of January 1, 2014, between GS Mortgage
Securities Corporation II and Goldman Sachs Mortgage Company (filed as Exhibit
10.1 to the registrant's Current Report on Form 8-K/A filed on February 5, 2014
under Commission File No. 333-191331-02 and incorporated by reference
herein)

 10.2 Mortgage
Loan Purchase Agreement, dated as of January 1, 2014, between GS Mortgage
Securities Corporation II and Citigroup Global Markets Realty Corp. (filed as
Exhibit 10.2 to the registrant's Current Report on Form 8-K/A filed on February
5, 2014 under Commission File No. 333-191331-02 and incorporated by
reference herein)

 10.3 Mortgage
Loan Purchase Agreement, dated as of January 1, 2014, between GS Mortgage
Securities Corporation II and Starwood Mortgage Funding I LLC (filed as Exhibit
10.3 to the registrant's Current Report on Form 8-K/A filed on February 5, 2014
under Commission File No. 333-191331-02 and incorporated by reference
herein)

 10.4 Mortgage
Loan Purchase Agreement, dated as of January 1, 2014, between GS Mortgage
Securities Corporation II and Cantor Commercial Real Estate Lending, L.P.
(filed as Exhibit 10.4 to the registrant's Current Report on Form 8-K/A filed
on February 5, 2014 under Commission File No. 333-191331-02 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
 LNR Partners, LLC, as Special Servicer

 33.3
Deutsche Bank Trust Company Americas, as Trustee (Omitted. See Explanatory
Notes.)

 33.4
 Wells Fargo Bank, National Association, as Certificate
Administrator

 33.5
Custodian

 33.6
 Park Bridge Lender Services LLC, as Operating
Advisor

 33.7
 CoreLogic Solutions, LLC, as Servicing Function
Participant

 33.8
as Servicing Function Participant for the Certificate Administrator

 33.9
as Servicing Function Participant for the Custodian

 33.10
 Wells Fargo Bank, National Association, as Primary
Servicer of the CityScape - East Office/Retail Mortgage Loan (see Exhibit 33.1)

 33.11
 LNR Partners, LLC, as Special Servicer of the
CityScape - East Office/Retail Mortgage Loan (see Exhibit 33.2)

 33.12
Deutsche Bank Trust Company Americas, as Trustee of the CityScape - East
Office/Retail Mortgage Loan (Omitted. See Explanatory Notes.)

 33.13
Custodian of the CityScape - East Office/Retail Mortgage Loan (see Exhibit
33.5)

 33.14
 Park Bridge Lender Services LLC, as Operating
Advisor of the CityScape - East Office/Retail Mortgage Loan (see Exhibit 33.6)

 33.15
 CoreLogic Solutions, LLC, as Servicing Function
Participant of the CityScape - East Office/Retail Mortgage Loan (see Exhibit
33.7)

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

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

 34.1
 Wells Fargo Bank, National Association, as Master
Servicer

 34.2
 LNR Partners, LLC, as Special Servicer

 34.3
Deutsche Bank Trust Company Americas, as Trustee (Omitted. See Explanatory
Notes.)

 34.4
Certificate Administrator

 34.5
Custodian

 34.6
 Park Bridge Lender Services LLC, as Operating Advisor

 34.7
 CoreLogic Solutions, LLC, as Servicing Function
Participant

 34.8
as Servicing Function Participant for the Certificate Administrator

 34.9
as Servicing Function Participant for the Custodian

 34.10
 Wells Fargo Bank, National Association, as Primary
Servicer of the CityScape - East Office/Retail Mortgage Loan (see Exhibit 34.1)

 34.11
 LNR Partners, LLC, as Special Servicer of the
CityScape - East Office/Retail Mortgage Loan (see Exhibit 34.2)

 34.12
Deutsche Bank Trust Company Americas, as Trustee of the CityScape - East
Office/Retail Mortgage Loan (Omitted. See Explanatory Notes.)

 34.13
Custodian of the CityScape - East Office/Retail Mortgage Loan (see Exhibit
34.5)

 34.14
 Park Bridge Lender Services LLC, as Operating
Advisor of the CityScape - East Office/Retail Mortgage Loan (see Exhibit 34.6)

 34.15
 CoreLogic Solutions, LLC, as Servicing Function
Participant of the CityScape - East Office/Retail Mortgage Loan (see Exhibit
34.7)

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

Servicer compliance statements.

 35.1
 Wells Fargo Bank, National Association, as Master
Servicer

 35.2
 LNR Partners, LLC, as Special Servicer

 35.3
Certificate Administrator

 35.4
as Servicing Function Participant for the Certificate Administrator

 35.5
 Wells Fargo Bank, National Association, as Primary
Servicer of the CityScape - East Office/Retail Mortgage Loan (see Exhibit 35.1)

 35.6
 LNR Partners, LLC, as Special Servicer of the
CityScape - East Office/Retail Mortgage Loan (see Exhibit 35.2)

 (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.

 GS Mortgage Securities Corporation
II

(Depositor)

 /s/ Scott Epperson

 Scott
Epperson, Chief Executive Officer

 (senior officer in charge of
securitization of the depositor)

 Date: March 13, 2024