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: 333-206677-19

 Central Index Key Number of the issuing entity:
0001716187

 Wells Fargo Commercial Mortgage
Trust 2017-C40

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

 Central Index Key Number of the depositor: 0000850779

 Wells Fargo Commercial Mortgage
Securities, Inc.

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

 Central Index Key Number of the sponsor: 0000740906

 Wells Fargo Bank, National
Association

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

 Central Index Key Number of the sponsor: 0000312070

 Barclays Bank PLC

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

 Central Index Key Number of the sponsor: 0001592182

 LMF Commercial, LLC

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

 (formerly known as Rialto
Mortgage Finance, LLC)

 Central Index Key Number of the sponsor: 0001541214

 C-III Commercial Mortgage LLC

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

 New York

 (State or other jurisdiction of

 incorporation or organization of

 the issuing entity)

 38-4046690

 38-4046691

 38-7187324

 (I.R.S. Employer

 Identification Numbers)

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

 Wells Fargo Bank, National Association

 as Certificate Administrator

 9062 Old Annapolis Road

 Columbia, MD

 (Address of principal
executive offices of the issuing entity)

 21045

 (Zip Code)

 Registrant's telephone number,
including area code:

 (704) 374-6161

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

 Title of each class

 Trading Symbol(s)

 Name of each exchange on which registered

 None

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

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

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

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

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

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

 Large accelerated
filer o
Accelerated
filer
o

 Non-accelerated
filer

Smaller reporting
company
o

Emerging growth
company
o

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

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

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

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

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

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

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

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

 DOCUMENTS INCORPORATED BY REFERENCE

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

 EXPLANATORY NOTES

 The Hilton Garden Inn Chicago/North Loop
Mortgage Loan, which constituted approximately 2.8% of the asset pool of the
issuing entity as of its cut-off date, is an asset of the issuing entity and is
part of a loan combination that includes the Hilton Garden Inn Chicago/North
Loop Mortgage Loan and one other pari passu loan, which is not an asset
of the issuing entity. This loan combination, including the Hilton Garden Inn
Chicago/North Loop Mortgage Loan, is being serviced and administered pursuant
to the Pooling and Servicing Agreement, which is incorporated by reference as
Exhibit 4.1 to this Annual Report on Form 10-K.

Exhibit Index) with respect to the iStar Leased Fee Portfolio Mortgage Loan and
the Magnolia Hotel Denver Mortgage Loan, which constituted approximately 2.8%
and 2.0%, respectively, of the asset pool of the issuing entity as of its
cut-off date. The iStar Leased Fee Portfolio Mortgage Loan and the
Magnolia Hotel Denver 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 iStar
Leased Fee Portfolio Mortgage Loan, five other pari passu loans, which are
not assets of the issuing entity or (b) with respect to the Magnolia Hotel
Denver 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 Morgan Stanley Capital I Trust 2017-H1 transaction,
Commission File Number 333-206582-10 (the " MSC 2017-H1 Transaction ").
These loan combinations, including the iStar Leased Fee Portfolio Mortgage Loan
and the Magnolia Hotel Denver Mortgage Loan, are being serviced and administered
pursuant to the pooling and servicing agreement for the MSC 2017-H1
Transaction, which is incorporated by reference as Exhibit 4.2 to this Annual
Report on Form 10-K.

Exhibit Index) with respect to the Del Amo Fashion Center Mortgage Loan, which
constituted approximately 3.5% of the asset pool of the issuing entity as of
its cut-off date. The Del Amo Fashion Center Mortgage Loan is an asset of
the issuing entity and is part of a loan combination that includes the Del Amo
Fashion Center Mortgage Loan, thirty-three other pari passu loans and
twelve subordinate companion loans, which are not assets of the issuing entity.
A pari passu portion of the loan combination was securitized in the Del
Amo Fashion Center Trust 2017-AMO transaction (the " DAFC 2017-AMO
Transaction "). This loan combination, including the Del Amo Fashion Center
Mortgage Loan, is being serviced and administered pursuant to the trust and
servicing agreement for the DAFC 2017-AMO Transaction, which is incorporated by
reference as Exhibit 4.3 to this Annual Report on Form 10-K.

exhibits provided by certain parties (in their capacities indicated on the Exhibit
Index) with respect to the Starwood Capital Group Hotel Portfolio Mortgage
Loan, which constituted approximately 1.4% of the asset pool of the issuing
entity as of its cut-off date. The Starwood Capital Group Hotel Portfolio
Mortgage Loan is an asset of the issuing entity and is part of a loan
combination that includes the Starwood Capital Group Hotel Portfolio Mortgage
Loan and twenty other pari passu loans, which are not assets of the
issuing entity. A pari passu portion of the loan combination was securitized
in the DBJPM 2017-C6 Mortgage Trust transaction, Commission File Number
333-206705-09 (the " DBJPM 2017-C6 Transaction "). This loan combination,
including the Starwood Capital Group Hotel Portfolio Mortgage Loan, is being
serviced and administered pursuant to the pooling and servicing agreement for
the DBJPM 2017-C6 Transaction, which is incorporated by reference as Exhibit
4.4 to this Annual Report on Form 10-K.

Exhibit Index) with respect to the 225 & 233 Park Avenue South Mortgage
Loan, which constituted approximately 8.5% of the asset pool of the issuing
entity as of its cut-off date. The 225 & 233 Park Avenue South
Mortgage Loan is an asset of the issuing entity and is part of a loan
combination that includes the 225 & 233 Park Avenue South Mortgage Loan and
three other pari passu loans, which are not assets of the issuing
entity. A pari passu portion of the loan combination was securitized in
the Wells Fargo Commercial Mortgage Trust 2017-C39 transaction, Commission File
Number 333-206677-17 (the " WFCM 2017-C39 Transaction "). This loan
combination, including the 225 & 233 Park Avenue South Mortgage Loan, is
being serviced and administered pursuant to the pooling and servicing agreement
for the WFCM 2017-C39 Transaction, which is incorporated by reference as
Exhibit 4.5 to this Annual Report on Form 10-K.

Exhibit Index) with respect to the Mall of Louisiana Mortgage Loan, which
constituted approximately 7.1% of the asset pool of the issuing entity as of
its cut-off date. The Mall of Louisiana Mortgage Loan is an asset of the
issuing entity and is part of a loan combination that includes the Mall of
Louisiana Mortgage Loan and seven other pari passu loans, which are not
assets of the issuing entity. A pari passu portion of the loan
combination was securitized in the BANK 2017-BNK7 transaction, Commission File
Number 333-206677-18 (the " BANK 2017-BNK7 Transaction "). This loan
combination, including the Mall of Louisiana Mortgage Loan, is being serviced
and administered pursuant to the pooling and servicing agreement for the BANK
2017-BNK7 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 Pleasant Prairie Premium Outlets Mortgage Loan,
which constituted approximately 3.5% of the asset pool of the issuing entity as
of its cut-off date. The Pleasant Prairie Premium Outlets Mortgage Loan
is an asset of the issuing entity and is part of a loan combination that
includes the Pleasant Prairie Premium Outlets Mortgage Loan and three other pari
passu 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 2017-P8 transaction, Commission File Number 333-207132-14 (the " CGCMT
2017-P8 Transaction "). This loan combination, including the Pleasant Prairie
Premium Outlets Mortgage Loan, is being serviced and administered pursuant to
the pooling and servicing agreement for the CGCMT 2017-P8 Transaction, which is
incorporated by reference as Exhibit 4.7 to this Annual Report on Form 10-K.

Exhibit Index) with respect to the Atrisco Plaza Shopping Center Mortgage Loan,
which constituted approximately 0.7% of the asset pool of the issuing entity as
of its cut-off date. The Atrisco Plaza Shopping Center Mortgage Loan is
an asset of the issuing entity and is part of a loan combination that includes
the Atrisco Plaza Shopping Center Mortgage Loan and one other pari passu
loan, which is not an asset of the issuing entity. This loan combination,
including the Atrisco Plaza Shopping Center Mortgage Loan, was serviced under
the Pooling and Servicing Agreement for the issuing entity prior to the closing
of the securitization of the other pari passu portion of the Atrisco
Plaza Shopping Center loan combination in the UBS Commercial Mortgage Trust
2017-C5 transaction, Commission File Number 333-207340-05 (the " UBS 2017-C5
Transaction "). After the closing of the UBS 2017-C5 Transaction on
November 16, 2017, this loan combination, including the Atrisco Plaza Shopping
Center Mortgage Loan was, and will continue to be, serviced and administered
pursuant to the pooling and servicing agreement with respect to the UBS 2017-C5
Transaction, which is incorporated by reference as Exhibit 4.8 to this Annual
Report on Form 10-K.

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

 Wells Fargo Bank, National
Association is the master servicer and certificate administrator of the
mortgage loans serviced under the Pooling and Servicing Agreement and the
primary servicer of the 225 & 233 Park Avenue South Mortgage Loan, the Mall
of Louisiana Mortgage Loan and the Pleasant Prairie Premium Outlets Mortgage
Loan. As a result, Wells Fargo Bank, National Association is a "servicer" as
defined in Item 1108(a)(2)(iii) of Regulation AB, in the capacities described
above, because it is servicing mortgage loans that constituted 10% or more of
the assets of the issuing entity as of its cut-off date. The assessments of
compliance with applicable servicing criteria, accountants' attestation reports
and servicer compliance statements delivered by Wells Fargo Bank, National
Association in the capacities described above are listed in the Exhibit Index.

 Wells Fargo Bank, National
Association is the custodian of the mortgage loans serviced under the Pooling
and Servicing Agreement, the 225 & 233 Park Avenue South Mortgage Loan, the
Mall of Louisiana Mortgage Loan, the Del Amo Fashion Center Mortgage Loan, the
iStar Leased Fee Portfolio Mortgage Loan, the Magnolia Hotel Denver Mortgage
Loan, the Starwood Capital Group Hotel Portfolio Mortgage Loan and the Atrisco
Plaza Shopping Center Mortgage Loan. As a result, Wells Fargo Bank,
National Association is a servicing function participant in the capacities
described above, because it is servicing mortgage loans that constituted 5% or
more of the assets of the issuing entity as of its cut-off date. The
assessments of compliance with applicable servicing criteria and accountants'
attestation reports delivered by Wells Fargo Bank, National Association in the
capacities described above are listed in the Exhibit Index.

 Pentalpha Surveillance LLC is the
operating advisor of the mortgage loans serviced under the Pooling and
Servicing Agreement, the Mall of Louisiana Mortgage Loan, the Pleasant Prairie
Premium Outlets Mortgage Loan and the Starwood Capital Group Hotel 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.

 Midland Loan Services, a Division
of PNC Bank, National Association is the primary servicer of the Magnolia Hotel
Denver Mortgage Loan, the iStar Leased Fee Portfolio Mortgage Loan, the
Starwood Capital Group Hotel Portfolio Mortgage Loan and the Atrisco Plaza
Shopping Center Mortgage Loan and the special servicer of the Starwood Capital
Group Hotel Portfolio Mortgage Loan and the Atrisco Plaza Shopping Center
Mortgage Loan prior to May 5, 2023. 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 Midland Loan
Services, a Division of PNC Bank, National Association and an accountants'
attestation report pursuant to Item 1122 of Regulation AB because Midland Loan
Services, a Division of PNC Bank, National Association 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 Midland Loan Services, a Division of PNC Bank,
National Association because Midland Loan Services, a Division of PNC Bank,
National Association is an unaffiliated servicer servicing less than 10% of
pool assets.

 Argentic Services Company LP is
the special servicer of the 225 & 233 Park Avenue South Mortgage Loan, the
iStar Leased Fee Portfolio Mortgage Loan and the Magnolia Hotel Denver 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.

 BellOak, LLC is the operating
advisor of the 225 & 233 Park Avenue South Mortgage Loan, the iStar Leased
Fee Portfolio Mortgage Loan and the Magnolia Hotel Denver 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.

 KeyBank National Association is
the primary servicer of the Del Amo Fashion Center Mortgage Loan and the
special servicer of the Pleasant Prairie Premium Outlets 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 KeyBank National Association and an accountants' attestation
report pursuant to Item 1122 of Regulation AB because KeyBank National
Association 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 KeyBank
National Association because KeyBank National Association is an unaffiliated
servicer servicing less than 10% of pool assets.

 Wells Fargo Bank, National
Association acts as trustee of the iStar Leased Fee Portfolio Mortgage Loan,
the Magnolia Hotel Denver Mortgage Loan, the Starwood Capital Group Hotel
Portfolio Mortgage Loan and the Atrisco Plaza Shopping Center Mortgage
Loan. Pursuant to the pooling and servicing agreement for the MSC 2017-H1
Transaction, the pooling and servicing agreement for the DBJPM 2017-C6
Transaction and the pooling and servicing agreement for the UBS 2017-C5
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 iStar
Leased Fee Portfolio Mortgage Loan, the Magnolia Hotel Denver Mortgage Loan,
the Starwood Capital Group Hotel Portfolio Mortgage Loan and the Atrisco Plaza
Shopping 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 Del Amo Fashion Center Mortgage Loan, the
225 & 233 Park Avenue South Mortgage Loan, the Mall of Louisiana Mortgage
Loan and the Pleasant Prairie Premium Outlets Mortgage Loan. Pursuant to
the Pooling and Servicing Agreement, the trust and servicing agreement for the
DAFC 2017-AMO Transaction, the pooling and servicing agreement for the WFCM
2017-C39 Transaction, the pooling and servicing agreement for the BANK
2017-BNK7 Transaction and the pooling and servicing agreement for the CGCMT
2017-P8 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 Del Amo Fashion Center Mortgage Loan, the 225 & 233 Park Avenue South
Mortgage Loan, the Mall of Louisiana Mortgage Loan and the Pleasant Prairie
Premium Outlets 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 225 & 233 Park Avenue South
Mortgage Loan, the Mall of Louisiana Mortgage Loan and the Pleasant Prairie
Premium Outlets Mortgage Loan to remit tax payments received from the escrow
accounts of borrowers to local taxing authorities, to report tax amounts due,
to verify tax parcel information, and to verify non-escrow tax payments. These
servicing functions are included within the servicing criteria set forth in
Items 1122(d)(4)(xi) and 1122(d)(4)(xii) of Regulation AB. Therefore,
under the principles-based definition of "servicer" set forth in Item 1101(j)
of Regulation AB that looks to the functions that an entity performs, this
vendor is a "servicer" for the purposes of Item 1122 of Regulation AB. See
Compliance and Disclosure Interpretations, Section 301.01 (Item 1101(j)).

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

 The assessments of compliance with
applicable servicing criteria, accountants' attestation reports and servicer
compliance statements of the certificate administrator of the iStar Leased Fee
Portfolio Mortgage Loan, the Magnolia Hotel Denver Mortgage Loan, the Del Amo
Fashion Center Mortgage Loan, the Starwood Capital Group Hotel Portfolio
Mortgage Loan, the 225 & 233 Park Avenue South Mortgage Loan, the Mall of
Louisiana Mortgage Loan, the Atrisco Plaza Shopping Center Mortgage Loan and
the Pleasant Prairie Premium Outlets 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 iStar Leased Fee Portfolio Mortgage Loan,
the Magnolia Hotel Denver Mortgage Loan, the Starwood Capital Group Hotel
Portfolio Mortgage Loan, the Atrisco Plaza Shopping Center Mortgage Loan, the
Del Amo Fashion Center Mortgage Loan, the Mall of Louisiana Mortgage Loan, the
225 & 233 Park Avenue South Mortgage Loan and the Pleasant Prairie Premium
Outlets Mortgage Loan, (i) the reports on assessment of compliance with
servicing criteria and attestation reports on assessment of compliance with
servicing criteria of Situs Holdings, LLC, successor to Cohen Financial, a
Division of Truist Bank, successor by merger to SunTrust Bank, as special
servicer of the Del Amo Fashion Center Mortgage Loan, Park Bridge Lender
Services LLC as operating advisor of the Del Amo Fashion Center Mortgage Loan,
K-Star Asset Management LLC as special servicer of the Starwood Capital Group
Hotel Portfolio Mortgage Loan and the Atrisco Plaza Shopping Center Mortgage
Loan on and after May 5, 2023 and Citibank, N.A. as custodian of the Pleasant
Prairie Premium Outlets Mortgage Loan, listed on the Exhibit Index are omitted
from this Annual Report on Form 10-K as they are not required to be included on
this Annual Report on Form 10-K per Instruction 3 to Item 1122 of Regulation AB
because they are parties performing activities that address servicing criteria
relating to 5% or less of the assets of the issuing entity; and (ii) the
servicer compliance statements of Midland Loan Services, a Division of PNC
Bank, National Association as primary servicer of the iStar Leased Fee
Portfolio Mortgage Loan, the Magnolia Hotel Denver Mortgage Loan, the Starwood
Capital Group Hotel Portfolio Mortgage Loan and the Atrisco Plaza Shopping
Center Mortgage Loan and as special servicer of the Starwood Capital Group
Hotel Portfolio Mortgage Loan and the Atrisco Plaza Shopping Center Mortgage
Loan prior to May 5, 2023, KeyBank National Association as primary servicer of
the Del Amo Fashion Center Mortgage Loan and special servicer of the Pleasant
Prairie Premium Outlets Mortgage Loan, Situs Holdings, LLC, successor to Cohen Financial, a Division of Truist Bank,
successor by merger to SunTrust Bank, as special servicer of the Del Amo
Fashion Center Mortgage Loan, K-Star Asset Management LLC as special servicer
of the Starwood Capital Group Hotel Portfolio Mortgage Loan and the Atrisco
Plaza Shopping Center Mortgage Loan on and after May 5, 2023 and Rialto Capital
Advisors, LLC as special servicer of the Mall of Louisiana Mortgage Loan,
listed on the Exhibit Index are omitted from this Annual Report on Form 10-K as
they are not required by Item 1123 of Regulation AB to be included on this
Annual Report on Form 10-K because they are each an unaffiliated party that is
not a "servicer" that meets the criteria in Item 1108(a)(2)(i) through (iii) of
Regulation AB.

 Item 1. Business.

 Item 1A. Risk Factors.

 Item 1B. Unresolved Staff Comments.

 None.

 Item 1C. Cybersecurity.

 Item 2. Properties.

 Item 3. Legal Proceedings.

 Item 4. Mine Safety Disclosures.

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

 Item 6. [Reserved]

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

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

 Item 8. Financial Statements and Supplementary Data.

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

 Item 9A. Controls and Procedures.

 Item 9B. Other Information.

 None.

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

 None.

 Item 10. Directors, Executive Officers and Corporate
Governance.

 Item 11. Executive Compensation.

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

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

 Item 14. Principal Accountant Fees and Services.

 ADDITIONAL DISCLOSURE ITEMS FOR REGULATION AB

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

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

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

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

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

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

 Item 1117 of Regulation AB, Legal Proceedings.

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

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

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

 The information regarding this Item has been previously
provided in the prospectus of the Registrant relating to the issuing entity
filed on October 17, 2017 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 iStar Leased Fee Portfolio
Mortgage Loan and the Magnolia Hotel Denver Mortgage Loan, which are being
serviced and administered pursuant to the pooling and servicing agreement for
the MSC 2017-H1 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 MSC 2017-H1 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 MSC 2017-H1 Transaction
responsible for each applicable servicing criteria set forth in Item 1122(d).

assessments of compliance with respect to the Del Amo Fashion Center Mortgage
Loan, which is being serviced and administered pursuant to the trust and
servicing agreement for the DAFC 2017-AMO Transaction, are attached hereto
under Item 15 to this Annual Report on Form 10-K. Attached as Exhibit L to the
trust and servicing agreement for the DAFC 2017-AMO 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 DAFC 2017-AMO
Transaction responsible for each applicable servicing criteria set forth in
Item 1122(d).

assessments of compliance with respect to the Starwood Capital Group Hotel
Portfolio Mortgage Loan, which is being serviced and administered pursuant to
the pooling and servicing agreement for the DBJPM 2017-C6 Transaction, are
attached hereto under Item 15 to this Annual Report on Form 10-K. Attached as
Schedule II to the pooling and servicing agreement for the DBJPM 2017-C6
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 DBJPM 2017-C6 Transaction responsible for each applicable servicing
criteria set forth in Item 1122(d).

criteria for asset-backed securities and related attestation reports on such assessments
of compliance with respect to the 225 & 233 Park Avenue South Mortgage
Loan, which is being serviced and administered pursuant to the pooling and
servicing agreement for the WFCM 2017-C39 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 WFCM 2017-C39 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 WFCM
2017-C39 Transaction responsible for each applicable servicing criteria set
forth in Item 1122(d).

assessments of compliance with respect to the Mall of Louisiana Mortgage Loan,
which is being serviced and administered pursuant to the pooling and servicing
agreement for the BANK 2017-BNK7 Transaction, are attached hereto under Item 15
to this Annual Report on Form 10-K. Attached as Exhibit AA to the pooling and
servicing agreement for the BANK 2017-BNK7 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 BANK
2017-BNK7 Transaction responsible for each applicable servicing criteria set
forth in Item 1122(d).

assessments of compliance with respect to the Pleasant Prairie Premium Outlets
Mortgage Loan, which is being serviced and administered pursuant to the pooling
and servicing agreement for the CGCMT 2017-P8 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 2017-P8 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 CGCMT
2017-P8 Transaction responsible for each applicable servicing criteria set
forth in Item 1122(d).

assessments of compliance with respect to the Atrisco Plaza Shopping Center
Mortgage Loan, which is being serviced and administered pursuant to the pooling
and servicing agreement for the UBS 2017-C5 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 UBS 2017-C5 Transaction incorporated by
reference as Exhibit 4.8 to this Annual Report on Form 10-K is a chart
identifying the entities participating in a servicing function for the UBS
2017-C5 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 October 1,
2017, by and among Wells Fargo Commercial Mortgage Securities, Inc., as
Depositor, Wells Fargo Bank, National Association, as Master Servicer, C-III
Asset Management LLC, as Special Servicer, Wells Fargo Bank, National
Association, as Certificate Administrator, Wilmington Trust, National
Association, as Trustee, and Pentalpha Surveillance LLC, as Operating Advisor
and as Asset Representations Reviewer (filed as Exhibit 4.1 to the registrant's

 4.2
 Pooling and Servicing Agreement, dated as of June 1,
2017, by and among Morgan Stanley Capital I Inc., as Depositor, Midland Loan
Services, a Division of PNC Bank, National Association, as Master Servicer, LNR
Partners, LLC, as Special Servicer, Wells Fargo Bank, National Association, as
Certificate Administrator and Trustee and Trimont Real Estate Advisors, 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 October 17, 2017 under
Commission File No. 333-206677-19 and incorporated by reference herein).

 4.3
 Trust and Servicing Agreement, dated as of June 20, 2017,
by and among Banc of America Merrill Lynch Large Loan, Inc., as Depositor,
KeyBank National Association, as Master Servicer, Cohen Financial, a Division
of Trust Bank (f/k/a Cohen Financial, a Division of SunTrust Bank), as Special
Servicer, Wells Fargo Bank, 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 99.7 to the registrant's Current Report on Form 8-K filed on October
17, 2017 under Commission File No. 333-206677-19 and incorporated by reference
herein).

 4.4
 Pooling and Servicing Agreement, dated as of June 1,
2017, by and among Deutsche Mortgage & Asset Receiving Corporation, 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, Wells Fargo Bank, National Association, as Trustee,
Certificate Administrator, Paying Agent and Custodian 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
October 17, 2017 under Commission File No. 333-206677-19 and incorporated by
reference herein).

 4.5
 Pooling and Servicing Agreement, dated as of August 1,
2017, by and among Wells Fargo Commercial Mortgage Securities, Inc., as
Depositor, Wells Fargo Bank, National Association, as Master Servicer, LNR
Partners, LLC, as Special Servicer, Wells Fargo Bank, National Association, as
Certificate Administrator, Wilmington Trust, National Association, as Trustee,
and Trimont Real Estate Advisors, LLC, as Operating Advisor and as Asset
Representations Reviewer (filed as Exhibit 99.5 to the registrant's Current
Report on Form 8-K filed on October 17, 2017 under Commission File No.

 4.6
 Pooling and Servicing Agreement, dated as of September 1,
2017, by and among Wells Fargo Commercial Mortgage Securities, Inc., as
Depositor, Wells Fargo Bank, National Association, as General Master Servicer,
Rialto Capital Advisors, LLC, as General Special Servicer, National Cooperative
Bank, N.A., as NCB Master Servicer and as NCB Special Servicer, Wells Fargo
Bank, 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 99.6 to the
registrant's Current Report on Form 8-K filed on October 17, 2017 under
Commission File No. 333-206677-19 and incorporated by reference herein).

 4.7
 Pooling and Servicing Agreement, dated as of September 1,
2017, by and among Citigroup Commercial Mortgage Securities Inc., as Depositor,
Wells Fargo Bank, National Association, as Master Servicer, KeyBank National
Association, as Special Servicer, Pentalpha Surveillance LLC, as Operating
Advisor and as Asset Representations Reviewer, Citibank, N.A., as Certificate
Administrator, Wilmington Trust, National Association, as Trustee (filed as
Exhibit 99.8 to the registrant's Current Report on Form 8-K filed on October
17, 2017 under Commission File No. 333-206677-19 and incorporated by reference
herein).

 4.8
 Pooling and Servicing Agreement, dated as of November 1,
2017, by and among UBS Commercial Mortgage Securitization Corp., as Depositor,
Midland Loan Services, a Division of PNC Bank, National Association, as Master
Servicer and as Special Servicer, Wells Fargo Bank, National Association, as
Certificate Administrator, as Cayman Agent and as Trustee and Park Bridge
Lender Services 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 29, 2017 under Commission File No. 333-206677-19 and incorporated by
reference herein).

 4.9
 Agreement Between Note Holders, dated as of June 27,
2017, by and between Barclays Bank PLC, as Initial Note A-1 Holder, Barclays
Bank PLC, as Initial Note A-2 Holder, Barclays Bank PLC, as Initial Note A-3
Holder and Barclays Bank PLC, as Initial Note A-4 Holder (filed as Exhibit
99.11 to the registrant's Current Report on Form 8-K filed on October 17, 2017
under Commission File No. 333-206677-19 and incorporated by reference herein).

 4.10
 Co-Lender Agreement, dated as of September 5, 2017, by
and between Bank of America, N.A., as Note A-1 Holder and Note A-2 Holder, Citi
Real Estate Funding Inc., as Note A-3-1 Holder, Note A-3-2 Holder and Note A-4
Holder, and Barclays Bank PLC, as Note A-5-1 Holder, Note A-5-2 Holder, Note
A-6 Holder and Note A-7 Holder (filed as Exhibit 99.12 to the registrant's

 4.11
 Co-Lender Agreement, dated as of May 12, 2017, by and
among Bank of America, N.A., as Initial Note 1 Holder, Barclays Bank PLC, as
Initial Note 2 Holder, Soci t G n rale, as Initial Note 3 Holder, and Wells
Fargo Bank, National Association, as Initial Note 4 Holder (filed as Exhibit
99.13 to the registrant's Current Report on Form 8-K filed on October 17, 2017
under Commission File No. 333-206677-19 and incorporated by reference herein).

 4.12
 Co-Lender Agreement, dated as of September 19, 2017, by
and between Citi Real Estate Funding Inc., as Initial Note A-1 Holder, Citi
Real Estate Funding Inc., as Initial Note A-2 Holder, Wells Fargo Bank,
National Association, as Initial Note A-3 Holder and Wells Fargo Bank, National
Association, as Initial Note A-4 Holder (filed as Exhibit 99.14 to the
registrant's Current Report on Form 8-K filed on October 17, 2017 under
Commission File No. 333-206677-19 and incorporated by reference herein).

 4.13
 Agreement Between Note Holders, dated as of March 30,
2017, by and between Barclays Bank PLC, as the Initial Note A-1-1 Holder,
Initial Note A-1-2 Holder and Initial Note A-1-3 Holder, JPMorgan Chase Bank,
National Association, as Initial Note A-2 Holder, and Bank of America, N.A., as
Initial Note A-3 Holder (filed as Exhibit 99.15 to the registrant's Current
Report on Form 8-K filed on October 17, 2017 under Commission File No.

 4.14
 Agreement Between Note Holders, dated as of June 27,
2017, by and between Wells Fargo Bank, National Association, as Initial Note
A-1 Holder and Wells Fargo Bank, National Association, as Initial Note A-2
Holder (filed as Exhibit 99.16 to the registrant's Current Report on Form 8-K
filed on October 17, 2017 under Commission File No. 333-206677-19 and
incorporated by reference herein).

 4.15
 Co-Lender Agreement, dated as of June 1, 2017, by and
between Citi Real Estate Funding Inc., as Initial Note A-1 Holder, Citi Real
Estate Funding Inc., as Initial Note A-2 Holder and Citi Real Estate Funding
Inc., as Initial Note A-3 Holder (filed as Exhibit 99.17 to the registrant's

 4.16
 Co-Lender Agreement, dated as of June 29, 2017, by and
between JPMorgan Chase Bank, National Association, as Initial JPM Note Holder,
Bank of America, N.A., as Initial BANA Note Holder, Barclays Bank PLC, as
Initial Barclays Note Holder, Deutsche Bank AG, New York Branch, as Initial
DBNY Note Holder, and Starwood Mortgage Funding II LLC, as Starwood Note Holder
(filed as Exhibit 99.18 to the registrant's Current Report on Form 8-K filed on
October 17, 2017 under Commission File No. 333-206677-19 and incorporated by
reference herein).

 4.17
 Co-Lender Agreement, dated as of October 10, 2017, by and
between Rialto Mortgage Finance, LLC, as Note A-1 Holder and Rialto Mortgage
Finance, LLC, as Note A-2 Holder (filed as Exhibit 99.19 to the registrant's

 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
C-III Asset Management LLC), as Special Servicer

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

 33.4
Certificate Administrator

 33.5
Custodian

 33.6
 Pentalpha Surveillance LLC, as Operating Advisor

 33.7
Participant

 33.8
as Servicing Function Participant for the Certificate Administrator

 33.9
as Servicing Function Participant for the Custodian

 33.10
Servicer of the Hilton Garden Inn Chicago/North Loop Mortgage Loan (see Exhibit
33.1)

 33.11
C-III Asset Management LLC), as Special Servicer of the Hilton Garden Inn
Chicago/North Loop Mortgage Loan (see Exhibit 33.2)

 33.12
Wilmington Trust, National Association, as Trustee of the Hilton Garden Inn
Chicago/North Loop Mortgage Loan (Omitted. See Explanatory Notes.)

 33.13
Custodian of the Hilton Garden Inn Chicago/North Loop Mortgage Loan (see
Exhibit 33.5)

 33.14
the Hilton Garden Inn Chicago/North Loop Mortgage Loan (see Exhibit 33.6)

 33.15
Participant of the Hilton Garden Inn Chicago/North Loop Mortgage Loan (see
Exhibit 33.7)

 33.16 Computershare Trust Company, National Association, as
Servicing Function Participant for the Custodian (see Exhibit 33.9)

 33.17
National Association, as Primary Servicer of the iStar Leased Fee Portfolio
Mortgage Loan

 33.18
of the iStar Leased Fee Portfolio Mortgage Loan

 33.19
Wells Fargo Bank, National Association, as Trustee of the iStar Leased Fee
Portfolio Mortgage Loan (Omitted. See Explanatory Notes.)

 33.20
Custodian of the iStar Leased Fee Portfolio Mortgage Loan (see Exhibit 33.5)

 33.21
 BellOak, LLC, as Operating Advisor of the iStar
Leased Fee Portfolio Mortgage Loan

 33.22

 33.23
National Association, as Primary Servicer of the Magnolia Hotel Denver Mortgage
Loan (see Exhibit 33.17)

 33.24
of the Magnolia Hotel Denver Mortgage Loan (see Exhibit 33.18)

 33.25
Wells Fargo Bank, National Association, as Trustee of the Magnolia Hotel Denver

 33.26
Custodian of the Magnolia Hotel Denver Mortgage Loan (see Exhibit 33.5)

 33.27
 BellOak, LLC, as Operating Advisor of the Magnolia
Hotel Denver Mortgage Loan (see Exhibit 33.21)

 33.28

 33.29
 KeyBank National Association, as Primary Servicer
of the Del Amo Fashion Center Mortgage Loan

 33.30
Situs Holdings, LLC, successor to Cohen Financial, a Division of Truist Bank,
successor by merger to SunTrust Bank, as Special Servicer of the Del Amo
Fashion Center Mortgage Loan (Omitted. See Explanatory Notes.)

 33.31
Wilmington Trust, National Association, as Trustee of the Del Amo Fashion
Center Mortgage Loan (Omitted. See Explanatory Notes.)

 33.32
 Wells Fargo Bank, National Association, as Custodian
of the Del Amo Fashion Center Mortgage Loan (see Exhibit 33.5)

 33.33
Park Bridge Lender Services LLC, as Operating Advisor of the Del Amo Fashion Center

 33.34

 33.35
National Association, as Primary Servicer of the Starwood Capital Group Hotel
Portfolio Mortgage Loan (see Exhibit 33.17)

 33.36
National Association, as Special Servicer of the Starwood Capital Group Hotel
Portfolio Mortgage Loan prior to May 5, 2023 (see Exhibit 33.17)

 33.37
K-Star Asset Management LLC, as Special Servicer of the Starwood Capital Group
Hotel Portfolio Mortgage Loan on and after May 5, 2023 (Omitted. See

 33.38
Wells Fargo Bank, National Association, as Trustee of the Starwood Capital
Group Hotel Portfolio Mortgage Loan (Omitted. See Explanatory Notes.)

 33.39
Custodian of the Starwood Capital Group Hotel Portfolio Mortgage Loan (see
Exhibit 33.5)

 33.40
the Starwood Capital Group Hotel Portfolio Mortgage Loan (see Exhibit 33.6)

 33.41

 33.42
Servicer of the 225 & 233 Park Avenue South Mortgage Loan (see Exhibit
33.1)

 33.43
of the 225 & 233 Park Avenue South Mortgage Loan (see Exhibit 33.18)

 33.44
Wilmington Trust, National Association, as Trustee of the 225 & 233 Park
Avenue South Mortgage Loan (Omitted. See Explanatory Notes.)

 33.45
Custodian of the 225 & 233 Park Avenue South Mortgage Loan (see Exhibit
33.5)

 33.46
 BellOak, LLC, as Operating Advisor of the 225
& 233 Park Avenue South Mortgage Loan (see Exhibit 33.21)

 33.47
Participant of the 225 & 233 Park Avenue South Mortgage Loan (see Exhibit
33.7)

 33.48

 33.49
Servicer of the Mall of Louisiana Mortgage Loan (see Exhibit 33.1)

 33.50
 Rialto Capital Advisors, LLC, as Special Servicer
of the Mall of Louisiana Mortgage Loan

 33.51
Wilmington Trust, National Association, as Trustee of the Mall of Louisiana

 33.52
Custodian of the Mall of Louisiana Mortgage Loan (see Exhibit 33.5)

 33.53
the Mall of Louisiana Mortgage Loan (see Exhibit 33.6)

 33.54
Participant of the Mall of Louisiana Mortgage Loan (see Exhibit 33.7)

 33.55

 33.56
Servicer of the Pleasant Prairie Premium Outlets Mortgage Loan (see Exhibit
33.1)

 33.57
 KeyBank National Association, as Special Servicer
of the Pleasant Prairie Premium Outlets Mortgage Loan (see Exhibit 33.29)

 33.58
Wilmington Trust, National Association, as Trustee of the Pleasant Prairie
Premium Outlets Mortgage Loan (Omitted. See Explanatory Notes.)

 33.59
Citibank, N.A., as Custodian of the Pleasant Prairie Premium Outlets Mortgage
Loan (Omitted. See Explanatory Notes.)

 33.60
the Pleasant Prairie Premium Outlets Mortgage Loan (see Exhibit 33.6)

 33.61
Participant of the Pleasant Prairie Premium Outlets Mortgage Loan (see Exhibit
33.7)

 33.62
National Association, as Primary Servicer of the Atrisco Plaza Shopping Center
Mortgage Loan (see Exhibit 33.17)

 33.63
National Association, as Special Servicer of the Atrisco Plaza Shopping Center
Mortgage Loan prior to May 5, 2023 (see Exhibit 33.17)

 33.64
K-Star Asset Management LLC, as Special Servicer of the Atrisco Plaza Shopping
Center Mortgage Loan on and after May 5, 2023 (Omitted. See Explanatory Notes.)

 33.65
Wells Fargo Bank, National Association, as Trustee of the Atrisco Plaza
Shopping Center Mortgage Loan (Omitted. See Explanatory Notes.)

 33.66
Custodian of the Atrisco Plaza Shopping Center Mortgage Loan (see Exhibit 33.5)

 33.67
Park Bridge Lender Services LLC, as Operating Advisor of the Atrisco Plaza
Shopping Center Mortgage Loan (Omitted. See Explanatory Notes.)

 33.68

 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
C-III Asset Management LLC), as Special Servicer

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

 34.4
Certificate Administrator

 34.5
 Wells Fargo Bank, National Association, as Custodian

 34.6
 Pentalpha Surveillance LLC, as Operating Advisor

 34.7
Participant

 34.8
as Servicing Function Participant for the Certificate Administrator

 34.9
as Servicing Function Participant for the Custodian

 34.10
Servicer of the Hilton Garden Inn Chicago/North Loop Mortgage Loan (see Exhibit
34.1)

 34.11
C-III Asset Management LLC), as Special Servicer of the Hilton Garden Inn
Chicago/North Loop Mortgage Loan (see Exhibit 34.2)

 34.12
Wilmington Trust, National Association, as Trustee of the Hilton Garden Inn
Chicago/North Loop Mortgage Loan (Omitted. See Explanatory Notes.)

 34.13
Custodian of the Hilton Garden Inn Chicago/North Loop Mortgage Loan (see
Exhibit 34.5)

 34.14
the Hilton Garden Inn Chicago/North Loop Mortgage Loan (see Exhibit 34.6)

 34.15
Participant of the Hilton Garden Inn Chicago/North Loop Mortgage Loan (see
Exhibit 34.7)

 34.16

 34.17
 Midland Loan Services, a Division of PNC Bank, National
Association, as Primary Servicer of the iStar Leased Fee Portfolio Mortgage
Loan

 34.18
of the iStar Leased Fee Portfolio Mortgage Loan

 34.19
Wells Fargo Bank, National Association, as Trustee of the iStar Leased Fee
Portfolio Mortgage Loan (Omitted. See Explanatory Notes.)

 34.20
Custodian of the iStar Leased Fee Portfolio Mortgage Loan (see Exhibit 34.5)

 34.21
 BellOak, LLC, as Operating Advisor of the iStar
Leased Fee Portfolio Mortgage Loan

 34.22

 34.23
National Association, as Primary Servicer of the Magnolia Hotel Denver Mortgage
Loan (see Exhibit 34.17)

 34.24
of the Magnolia Hotel Denver Mortgage Loan (see Exhibit 34.18)

 34.25
Wells Fargo Bank, National Association, as Trustee of the Magnolia Hotel Denver

 34.26
 Wells Fargo Bank, National Association, as Custodian
of the Magnolia Hotel Denver Mortgage Loan (see Exhibit 34.5)

 34.27
 BellOak, LLC, as Operating Advisor of the Magnolia
Hotel Denver Mortgage Loan (see Exhibit 34.21)

 34.28

 34.29
 KeyBank National Association, as Primary Servicer
of the Del Amo Fashion Center Mortgage Loan

 34.30
Situs Holdings, LLC, successor to Cohen Financial, a Division of Truist Bank,
successor by merger to SunTrust Bank, as Special Servicer of the Del Amo
Fashion Center Mortgage Loan (Omitted. See Explanatory Notes.)

 34.31
Wilmington Trust, National Association, as Trustee of the Del Amo Fashion
Center Mortgage Loan (Omitted. See Explanatory Notes.)

 34.32
Custodian of the Del Amo Fashion Center Mortgage Loan (see Exhibit 34.5)

 34.33
Park Bridge Lender Services LLC, as Operating Advisor of the Del Amo Fashion
Center Mortgage Loan (Omitted. See Explanatory Notes.)

 34.34

 34.35
National Association, as Primary Servicer of the Starwood Capital Group Hotel
Portfolio Mortgage Loan (see Exhibit 34.17)

 34.36
National Association, as Special Servicer of the Starwood Capital Group Hotel
Portfolio Mortgage Loan prior to May 5, 2023 (see Exhibit 34.17)

 34.37
K-Star Asset Management LLC, as Special Servicer of the Starwood Capital Group
Hotel Portfolio Mortgage Loan on and after May 5, 2023 (Omitted. See

 34.38
Wells Fargo Bank, National Association, as Trustee of the Starwood Capital
Group Hotel Portfolio Mortgage Loan (Omitted. See Explanatory Notes.)

 34.39
Custodian of the Starwood Capital Group Hotel Portfolio Mortgage Loan (see
Exhibit 34.5)

 34.40
the Starwood Capital Group Hotel Portfolio Mortgage Loan (see Exhibit 34.6)

 34.41

 34.42
Servicer of the 225 & 233 Park Avenue South Mortgage Loan (see Exhibit
34.1)

 34.43
of the 225 & 233 Park Avenue South Mortgage Loan (see Exhibit 34.18)

 34.44
Wilmington Trust, National Association, as Trustee of the 225 & 233 Park
Avenue South Mortgage Loan (Omitted. See Explanatory Notes.)

 34.45
Custodian of the 225 & 233 Park Avenue South Mortgage Loan (see Exhibit
34.5)

 34.46
 BellOak, LLC, as Operating Advisor of the 225
& 233 Park Avenue South Mortgage Loan (see Exhibit 34.21)

 34.47
Participant of the 225 & 233 Park Avenue South Mortgage Loan (see Exhibit
34.7)

 34.48

 34.49
Servicer of the Mall of Louisiana Mortgage Loan (see Exhibit 34.1)

 34.50
 Rialto Capital Advisors, LLC, as Special Servicer
of the Mall of Louisiana Mortgage Loan

 34.51
Wilmington Trust, National Association, as Trustee of the Mall of Louisiana

 34.52
Custodian of the Mall of Louisiana Mortgage Loan (see Exhibit 34.5)

 34.53
the Mall of Louisiana Mortgage Loan (see Exhibit 34.6)

 34.54
Participant of the Mall of Louisiana Mortgage Loan (see Exhibit 34.7)

 34.55

 34.56
Servicer of the Pleasant Prairie Premium Outlets Mortgage Loan (see Exhibit
34.1)

 34.57
 KeyBank National Association, as Special Servicer
of the Pleasant Prairie Premium Outlets Mortgage Loan (see Exhibit 34.29)

 34.58
Wilmington Trust, National Association, as Trustee of the Pleasant Prairie
Premium Outlets Mortgage Loan (Omitted. See Explanatory Notes.)

 34.59
Citibank, N.A., as Custodian of the Pleasant Prairie Premium Outlets Mortgage
Loan (Omitted. See Explanatory Notes.)

 34.60
the Pleasant Prairie Premium Outlets Mortgage Loan (see Exhibit 34.6)

 34.61
Participant of the Pleasant Prairie Premium Outlets Mortgage Loan (see Exhibit
34.7)

 34.62
National Association, as Primary Servicer of the Atrisco Plaza Shopping Center
Mortgage Loan (see Exhibit 34.17)

 34.63
National Association, as Special Servicer of the Atrisco Plaza Shopping Center
Mortgage Loan prior to May 5, 2023 (see Exhibit 34.17)

 34.64
K-Star Asset Management LLC, as Special Servicer of the Atrisco Plaza Shopping
Center Mortgage Loan on and after May 5, 2023 (Omitted. See Explanatory Notes.)

 34.65
Wells Fargo Bank, National Association, as Trustee of the Atrisco Plaza
Shopping Center Mortgage Loan (Omitted. See Explanatory Notes.)

 34.66
Custodian of the Atrisco Plaza Shopping Center Mortgage Loan (see Exhibit 34.5)

 34.67
Park Bridge Lender Services LLC, as Operating Advisor of the Atrisco Plaza
Shopping Center Mortgage Loan (Omitted. See Explanatory Notes.)

 34.68

Servicer compliance statements.

 35.1
 Wells Fargo Bank, National Association, as Master
Servicer

 35.2
C-III Asset Management LLC), as Special Servicer

 35.3
Certificate Administrator

 35.4
as Servicing Function Participant for the Certificate Administrator

 35.5
Servicer of the Hilton Garden Inn Chicago/North Loop Mortgage Loan (see Exhibit
35.1)

 35.6
C-III Asset Management LLC), as Special Servicer of the Hilton Garden Inn
Chicago/North Loop Mortgage Loan (see Exhibit 35.2)

 35.7
Midland Loan Services, a Division of PNC Bank, National Association, as Primary
Servicer of the iStar Leased Fee Portfolio Mortgage Loan (Omitted. See

 35.8
of the iStar Leased Fee Portfolio Mortgage Loan

 35.9
Midland Loan Services, a Division of PNC Bank, National Association, as Primary
Servicer of the Magnolia Hotel Denver Mortgage Loan (Omitted. See Explanatory
Notes.)

 35.10
of the Magnolia Hotel Denver Mortgage Loan (see Exhibit 35.8)

 35.11
KeyBank National Association, as Primary Servicer of the Del Amo Fashion Center

 35.12
Situs Holdings, LLC, successor to Cohen Financial, a Division of Truist Bank,
successor by merger to SunTrust Bank, as Special Servicer of the Del Amo
Fashion Center Mortgage Loan (Omitted. See Explanatory Notes.)

 35.13
Midland Loan Services, a Division of PNC Bank, National Association, as Primary
Servicer of the Starwood Capital Group Hotel Portfolio Mortgage Loan (Omitted.
See Explanatory Notes.)

 35.14
Midland Loan Services, a Division of PNC Bank, National Association, as Special
Servicer of the Starwood Capital Group Hotel Portfolio Mortgage Loan prior to
May 5, 2023 (Omitted. See Explanatory Notes.)

 35.15
K-Star Asset Management LLC, as Special Servicer of the Starwood Capital Group
Hotel Portfolio Mortgage Loan on and after May 5, 2023 (Omitted. See

 35.16
Servicer of the 225 & 233 Park Avenue South Mortgage Loan (see Exhibit
35.1)

 35.17
of the 225 & 233 Park Avenue South Mortgage Loan (see Exhibit 35.8)

 35.18
Servicer of the Mall of Louisiana Mortgage Loan (see Exhibit 35.1)

 35.19
Rialto Capital Advisors, LLC, as Special Servicer of the Mall of Louisiana

 35.20
Servicer of the Pleasant Prairie Premium Outlets Mortgage Loan (see Exhibit 35.1)

 35.21
KeyBank National Association, as Special Servicer of the Pleasant Prairie
Premium Outlets Mortgage Loan (Omitted. See Explanatory Notes.)

 35.22
Midland Loan Services, a Division of PNC Bank, National Association, as Primary
Servicer of the Atrisco Plaza Shopping Center Mortgage Loan (Omitted. See

 35.23
Midland Loan Services, a Division of PNC Bank, National Association, as Special
Servicer of the Atrisco Plaza Shopping Center Mortgage Loan prior to May 5,
2023 (Omitted. See Explanatory Notes.)

 35.24
K-Star Asset Management LLC, as Special Servicer of the Atrisco Plaza Shopping
Center Mortgage Loan on and after May 5, 2023 (Omitted. See Explanatory Notes.)

 99.1
 Mortgage Loan Purchase Agreement, dated as of October 5,
2017, between Wells Fargo Bank, National Association, as seller and Wells Fargo
Commercial Mortgage Securities, Inc., as purchaser (filed as Exhibit 99.2 to
the registrant's Current Report on Form 8-K filed on October 17, 2017 under
Commission File No. 333-206677-19 and incorporated by reference herein)

 99.2
 Mortgage Loan Purchase Agreement, dated as of October 5,
2017, between Barclays Bank PLC, as seller, and Wells Fargo Commercial Mortgage
Securities, Inc., as purchaser (filed as Exhibit 99.1 to the registrant's
333-206677-19 and incorporated by reference herein)

 99.3
 Mortgage Loan Purchase Agreement, dated as of October 5,
2017, between Rialto Mortgage Finance, LLC, as seller, and Wells Fargo
Commercial Mortgage Securities, Inc., as purchaser (filed as Exhibit 99.3 to
the registrant's Current Report on Form 8-K filed on October 17, 2017 under
Commission File No. 333-206677-19 and incorporated by reference herein)

 99.4
 Mortgage Loan Purchase Agreement, dated as of October 5,
2017, between C-III Commercial Mortgage LLC, as seller, and Wells Fargo
Commercial Mortgage Securities, Inc., as purchaser (filed as Exhibit 99.4 to
the registrant's Current Report on Form 8-K filed on October 17, 2017 under
Commission File No. 333-206677-19 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 11, 2024