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: 333-226486-03

 Central Index Key Number of the issuing entity:
0001763333

 BANK 2019-BNK16

 (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: 0001102113

 Bank of America, National
Association

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

 Central Index Key Number of the sponsor: 0001541557

 Morgan Stanley Mortgage Capital
Holdings LLC

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

 Central Index Key Number of the sponsor: 0001577313

 National Cooperative Bank, N.A.

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

 New York

 (State or other jurisdiction of

 incorporation or organization of

 the issuing entity)

 38-4104362

 38-4104363

 (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 One AT&T Mortgage Loan, the Regions
Tower Mortgage Loan, the Carriage Place Mortgage Loan and the Residence Inn
National Portfolio Mortgage Loan, which constituted approximately 7.3%, 4.4%, 2.1%
and 1.7%, 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 One AT&T Mortgage
Loan, one other pari passu loan, which is not an asset of the issuing
entity, (b) with respect to the Regions Tower Mortgage Loan, one other pari
passu loan, which is not an asset of the issuing entity, (c) with respect
to the Carriage Place Mortgage Loan, one other pari passu loan, which is
not an asset of the issuing entity and (d) with respect to the Residence Inn
National Portfolio Mortgage Loan, two other pari passu loans, which are not
assets of the issuing entity. These loan combinations, including the One
AT&T Mortgage Loan, the Regions Tower Mortgage Loan, the Carriage Place
Mortgage Loan and the Residence Inn National Portfolio Mortgage Loan, are being
serviced and administered pursuant to the Pooling and Servicing Agreement,
which is incorporated by reference as Exhibit 4.1 to this Annual Report on Form
10-K.

 The Exhibit Index describes
exhibits provided by certain parties (in their capacities indicated on the
Exhibit Index) with respect to the Millennium Partners Portfolio Mortgage Loan,
which constituted approximately 6.7% of the asset pool of the issuing entity as
of its cut-off date. The Millennium Partners Portfolio Mortgage Loan is
an asset of the issuing entity and is part of a loan combination that includes
the Millennium Partners Portfolio Mortgage Loan, eight other pari passu
loans and one subordinate companion loan, which are not assets of the issuing
entity. A pari passu portion of the loan combination was securitized in
the Morgan Stanley Capital I Trust 2018-MP transaction (the " MSC
2018-MP Transaction "). This loan combination, including the Millennium
Partners Portfolio Mortgage Loan, is being serviced and administered pursuant
to the trust and servicing agreement for the MSC 2018-MP Transaction, which is
incorporated by reference as Exhibit 4.2 to this Annual Report on Form 10-K.

 The Exhibit Index describes
exhibits provided by certain parties (in their capacities indicated on the
Exhibit Index) with respect to the Penske Distribution Center Mortgage Loan,
which constituted approximately 3.1% of the asset pool of the issuing entity as
of its cut-off date. The Penske Distribution Center Mortgage Loan is an
asset of the issuing entity and is part of a loan combination that includes the
Penske Distribution Center 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 Morgan Stanley Capital I
Trust 2018-H4 transaction, Commission File Number 333-227446-01 (the " MSC
2018-H4 Transaction "). This loan combination, including the Penske
Distribution Center Mortgage Loan, is being serviced and administered pursuant
to the pooling and servicing agreement for the MSC 2018-H4 Transaction, which
is incorporated by reference as Exhibit 4.3 to this Annual Report on Form 10-K.

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

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

 National Cooperative Bank, N.A., the NCB master servicer and
NCB special servicer, is also a sponsor. Therefore, the Depositor included in
this Annual Report on Form 10-K a servicer compliance statement for National
Cooperative Bank, N.A. pursuant to Item 1123. Because National
Cooperative Bank, N.A. is servicing less than 5% of the pool assets, an
assessment of compliance with applicable servicing criteria and an accountants'
attestation report pursuant to Item 1122 of Regulation AB are not required by
Regulation AB. As the attestation made in the servicer compliance statement
required by Item 1123 relates to a review of the servicing activities of
National Cooperative Bank, N.A. under the applicable servicing agreement, and
that review was conducted in conjunction with the servicer's preparation of its
assessment of compliance with applicable servicing criteria, that assessment of
compliance with applicable servicing criteria and the accompanying accountants'
attestation report are included in this Annual Report on Form 10-K for the sake
of completeness.

 Wells Fargo Bank, National
Association is the custodian of the mortgage loans serviced under the Pooling
and Servicing Agreement, the Millennium Partners Portfolio Mortgage Loan and
the Penske Distribution 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.

 Park Bridge Lender Services LLC is
the operating advisor of the mortgage loans serviced under the Pooling and
Servicing Agreement and the Penske Distribution Center 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.

 Wells Fargo Bank, National
Association acts as trustee of the Penske Distribution Center Mortgage
Loan. Pursuant to the pooling and servicing agreement for the MSC 2018-H4
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 Penske Distribution 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 and the Millennium Partners Portfolio Mortgage
Loan. Pursuant to the Pooling and Servicing Agreement and the trust and
servicing agreement for the MSC 2018-MP Transaction, the trustee is required to
provide an assessment of compliance with applicable servicing criteria solely
with respect to Item 1122(d)(2)(iii) of Regulation AB (regarding advances of
funds or guarantees regarding collections, cash flows or distributions, and any
interest or other fees charged for such advances, are made, reviewed and
approved as specified in the transaction agreements). However, during the
reporting period, the trustee did not perform any servicing function with
respect to the servicing criteria specified in Item 1122(d)(2)(iii) of
Regulation AB. The master servicer or the special servicer, to the extent
required, performed the servicing function identified with respect to Item
1122(d)(2)(iii) of Regulation AB, and each such party included Item
1122(d)(2)(iii) of Regulation AB in the assessment of compliance with
applicable servicing criteria and accountant's attestation report for the
subject transaction. As a result, this Annual Report on Form 10-K does
not include an assessment of compliance with applicable servicing criteria of
the trustee. One or more other servicers of the mortgage loans serviced
under the Pooling and Servicing Agreement and the Millennium Partners Portfolio
Mortgage Loan have delivered one or more assessments of compliance with respect
to Item 1122(d)(2)(iii) of Regulation AB.

 This Annual Report on Form 10-K
includes assessments of compliance with applicable servicing criteria and
accountants' attestation reports from CoreLogic Solutions, LLC This
entity was engaged by the master servicer under the Pooling and Servicing
Agreement and the primary servicer of the Millennium Partners Portfolio
Mortgage Loan and the 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 Millennium Partners Portfolio Mortgage Loan and the Penske
Distribution 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 Penske Distribution Center Mortgage Loan,
(i) the reports on assessment of compliance with servicing criteria and
attestation reports on assessment of compliance with servicing criteria of
Midland Loan Services, a Division of PNC Bank, National Association as primary
servicer of the Penske Distribution Center Mortgage Loan and Argentic Services
Company LP as special servicer of the Penske Distribution Center 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 Penske Distribution Center Mortgage Loan and Argentic Services Company
LP as special servicer of the Penske Distribution Center Mortgage Loan, listed
on the Exhibit Index are omitted from this Annual Report on Form 10-K as they
are not required by Item 1123 of Regulation AB to be included on this Annual
Report on Form 10-K because they are each an unaffiliated party that is not a
"servicer" that meets the criteria in Item 1108(a)(2)(i) through (iii) of
Regulation AB.

 Item 1. Business.

 Item 1A. Risk Factors.

 Item 1B. Unresolved Staff Comments.

 None.

 Item 1C. Cybersecurity.

 Item 2. Properties.

 Item 3. Legal Proceedings.

 Item 4. Mine Safety Disclosures.

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

 Item 6.

 [Reserved]

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

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

 Item 8. Financial Statements and Supplementary Data.

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

 Item 9A. Controls and Procedures.

 Item 9B. Other Information.

 None.

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

 None.

 Item 10. Directors, Executive Officers and Corporate
Governance.

 Item 11. Executive Compensation.

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

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

 Item 14. Principal Accountant Fees and Services.

 ADDITIONAL DISCLOSURE ITEMS FOR REGULATION AB

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

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

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

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

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

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

 Item 1117 of Regulation AB, Legal Proceedings.

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

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

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

 The information regarding this Item has been previously
provided in the prospectus of the Registrant relating to the issuing entity
filed on February 21, 2019 pursuant to Rule 424(b)(2).

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

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

 The reports on assessments of compliance with the servicing
criteria for asset-backed securities and related attestation reports on such
assessments of compliance with respect to the Millennium Partners Portfolio
Mortgage Loan, which is being serviced and administered pursuant to the trust
and servicing agreement for the MSC 2018-MP 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 MSC 2018-MP 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
2018-MP 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 Penske Distribution Center
Mortgage Loan, which is being serviced and administered pursuant to the pooling
and servicing agreement for the MSC 2018-H4 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 2018-H4 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 MSC
2018-H4 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 February 1, 2019, by and among Wells Fargo
Commercial Mortgage Securities, Inc., as Depositor, Wells Fargo Bank, National
Association, as General Master Servicer, KeyBank National Association, 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 Park Bridge Lender Services LLC, as Operating Advisor and Asset
Representations Reviewer (filed as Exhibit 4.1 to the registrant's Current
Report on Form 8-K/A filed on March 14, 2019 under Commission File No.

 4.2
 Trust
and Servicing Agreement, dated as of August 7, 2018, by and among Morgan
Stanley Capital I Inc., as Depositor, Wells Fargo Bank, National Association,
as Servicer and Special Servicer, Wells Fargo Bank, National Association, as
Certificate Administrator and Custodian, Wilmington Trust, National
Association, as Trustee (filed as Exhibit 4.2 to the registrant's Current

 4.3
 Pooling
and Servicing Agreement, dated as of December 1, 2018, 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 Park Bridge Lender Services LLC, as Operating Advisor and
Asset Representations Reviewer (filed as Exhibit 4.3 to the registrant's
Current Report on Form 8-K filed on February 21, 2019 under Commission File No.

 4.4
Between Note Holders, dated as of February 8, 2019, by and between Morgan
Stanley Bank, N.A., as Initial Note A-1 Holder, and Morgan Stanley Bank, N.A.,
as Initial Note A-2 Holder (filed as Exhibit 4.5 to the registrant's Current

 4.5
Between Note Holders, dated as of August 9, 2018, by and between Morgan Stanley
Bank, N.A., as Initial Note A-1 Holder, Initial Note A-2 Holder, Initial Note
A-3 Holder, Initial Note A-4 Holder, Initial Note A-5 Holder and Initial Note
A-6 Holder, Morgan Stanley Bank, N.A., as Initial Note B-1 Holder, Initial Note
B-2 Holder, Initial Note B-3 Holder, Initial Note B-4 Holder, Initial Note B-5
Holder and Initial Note B-6 Holder, and Morgan Stanley Bank, N.A., as Initial
Note C Holder (filed as Exhibit 4.6 to the registrant's Current Report on Form
8-K filed on February 21, 2019 under Commission File No. 333-226486-03 and
incorporated by reference herein).

 4.6
Between Note Holders, dated as of October 23, 3018, by and between Morgan
Stanley Bank, N.A., as Initial Note A-1 Holder, and Morgan Stanley Bank, N.A.,
as Initial Note A-2 Holder (filed as Exhibit 4.7 to the registrant's Current

 4.7
Between Note Holders, dated as of December 27, 2018, by and between Morgan
Stanley Bank, N.A., as Initial Note A-1 Holder, and Morgan Stanley Bank, N.A.,
as Initial Note A-2 Holder (filed as Exhibit 4.8 to the registrant's Current

 4.8
Between Note Holders, dated as of November 2, 2018, by and between Bank of
America, N.A., as Initial Note A-1 Holder, and Bank of America, N.A., as
Initial Note A-2 Holder (filed as Exhibit 4.9 to the registrant's Current

 4.9
Between Note Holders, dated as of February 8, 2019, by and between Morgan
Stanley Bank, N.A., as Initial Note A-1-A Holder, Morgan Stanley Bank, N.A., as
Initial Note A-1-B, and Morgan Stanley Bank, N.A., as Initial Note A-2 Holder
(filed as Exhibit 4.10 to the registrant's Current Report on Form 8-K filed on
February 21, 2019 under Commission File No. 333-226486-03 and incorporated by
reference herein).

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

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

 33.1
 Wells Fargo Bank, National Association, as General
Master Servicer

 33.2
 National Cooperative Bank, N.A., as NCB Master

 33.3
 KeyBank National Association, as General Special

 33.4
 National Cooperative Bank, N.A., as NCB Special
Servicer (see Exhibit 33.2)

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

 33.6
Certificate Administrator

 33.7
Custodian

 33.8
Advisor

 33.9
Participant

 33.10
as Servicing Function Participant for the Certificate Administrator

 33.11
as Servicing Function Participant for the Custodian

 33.12
Servicer of the One AT&T Mortgage Loan (see Exhibit 33.1)

 33.13
of the One AT&T Mortgage Loan (see Exhibit 33.3)

 33.14
Wilmington Trust, National Association, as Trustee of the One AT&T Mortgage
Loan (Omitted. See Explanatory Notes.)

 33.15
Custodian of the One AT&T Mortgage Loan (see Exhibit 33.7)

 33.16
Advisor of the One AT&T Mortgage Loan (see Exhibit 33.8)

 33.17
Participant of the One AT&T Mortgage Loan (see Exhibit 33.9)

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

 33.19
Servicer of the Regions Tower Mortgage Loan (see Exhibit 33.1)

 33.20
of the Regions Tower Mortgage Loan (see Exhibit 33.3)

 33.21
Wilmington Trust, National Association, as Trustee of the Regions Tower
Mortgage Loan (Omitted. See Explanatory Notes.)

 33.22
Custodian of the Regions Tower Mortgage Loan (see Exhibit 33.7)

 33.23
Advisor of the Regions Tower Mortgage Loan (see Exhibit 33.8)

 33.24
Participant of the Regions Tower Mortgage Loan (see Exhibit 33.9)

 33.25

 33.26
Servicer of the Carriage Place Mortgage Loan (see Exhibit 33.1)

 33.27
of the Carriage Place Mortgage Loan (see Exhibit 33.3)

 33.28
Wilmington Trust, National Association, as Trustee of the Carriage Place
Mortgage Loan (Omitted. See Explanatory Notes.)

 33.29
 Wells Fargo Bank, National Association, as Custodian
of the Carriage Place Mortgage Loan (see Exhibit 33.7)

 33.30
Advisor of the Carriage Place Mortgage Loan (see Exhibit 33.8)

 33.31
Participant of the Carriage Place Mortgage Loan (see Exhibit 33.9)

 33.32

 33.33
Servicer of the Residence Inn National Portfolio Mortgage Loan (see Exhibit
33.1)

 33.34
of the Residence Inn National Portfolio Mortgage Loan (see Exhibit 33.3)

 33.35
Wilmington Trust, National Association, as Trustee of the Residence Inn
National Portfolio Mortgage Loan (Omitted. See Explanatory Notes.)

 33.36
Custodian of the Residence Inn National Portfolio Mortgage Loan (see Exhibit
33.7)

 33.37
Advisor of the Residence Inn National Portfolio Mortgage Loan (see Exhibit
33.8)

 33.38
Participant of the Residence Inn National Portfolio Mortgage Loan (see Exhibit
33.9)

 33.39

 33.40
Servicer of the Millennium Partners Portfolio Mortgage Loan (see Exhibit 33.1)

 33.41
 Wells Fargo Bank, National Association, as Special
Servicer of the Millennium Partners Portfolio Mortgage Loan (see Exhibit 33.1)

 33.42
Wilmington Trust, National Association, as Trustee of the Millennium Partners
Portfolio Mortgage Loan (Omitted. See Explanatory Notes.)

 33.43
Custodian of the Millennium Partners Portfolio Mortgage Loan (see Exhibit 33.7)

 33.44
Participant of the Millennium Partners Portfolio Mortgage Loan (see Exhibit
33.9)

 33.45

 33.46
Midland Loan Services, a Division of PNC Bank, National Association, as Primary
Servicer of the Penske Distribution Center Mortgage Loan (Omitted. See
Explanatory Notes.)

 33.47
Argentic Services Company LP, as Special Servicer of the Penske Distribution

 33.48
Wells Fargo Bank, National Association, as Trustee of the Penske Distribution

 33.49
Custodian of the Penske Distribution Center Mortgage Loan (see Exhibit 33.7)

 33.50
Advisor of the Penske Distribution Center Mortgage Loan (see Exhibit 33.8)

 33.51

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

 34.1
 Wells Fargo Bank, National Association, as General
Master Servicer

 34.2
 National Cooperative Bank, N.A., as NCB Master

 34.3
 KeyBank National Association, as General Special

 34.4
 National Cooperative Bank, N.A., as NCB Special
Servicer (see Exhibit 34.2)

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

 34.6
Certificate Administrator

 34.7
Custodian

 34.8
Advisor

 34.9
Participant

 34.10
as Servicing Function Participant for the Certificate Administrator

 34.11
as Servicing Function Participant for the Custodian

 34.12
Servicer of the One AT&T Mortgage Loan (see Exhibit 34.1)

 34.13
of the One AT&T Mortgage Loan (see Exhibit 34.3)

 34.14
Wilmington Trust, National Association, as Trustee of the One AT&T Mortgage
Loan (Omitted. See Explanatory Notes.)

 34.15
Custodian of the One AT&T Mortgage Loan (see Exhibit 34.7)

 34.16
Advisor of the One AT&T Mortgage Loan (see Exhibit 34.8)

 34.17
Participant of the One AT&T Mortgage Loan (see Exhibit 34.9)

 34.18

 34.19
Servicer of the Regions Tower Mortgage Loan (see Exhibit 34.1)

 34.20
of the Regions Tower Mortgage Loan (see Exhibit 34.3)

 34.21
Wilmington Trust, National Association, as Trustee of the Regions Tower
Mortgage Loan (Omitted. See Explanatory Notes.)

 34.22
Custodian of the Regions Tower Mortgage Loan (see Exhibit 34.7)

 34.23
Advisor of the Regions Tower Mortgage Loan (see Exhibit 34.8)

 34.24
Participant of the Regions Tower Mortgage Loan (see Exhibit 34.9)

 34.25

 34.26
Servicer of the Carriage Place Mortgage Loan (see Exhibit 34.1)

 34.27
of the Carriage Place Mortgage Loan (see Exhibit 34.3)

 34.28
Wilmington Trust, National Association, as Trustee of the Carriage Place
Mortgage Loan (Omitted. See Explanatory Notes.)

 34.29
Custodian of the Carriage Place Mortgage Loan (see Exhibit 34.7)

 34.30
Advisor of the Carriage Place Mortgage Loan (see Exhibit 34.8)

 34.31
Participant of the Carriage Place Mortgage Loan (see Exhibit 34.9)

 34.32

 34.33
Servicer of the Residence Inn National Portfolio Mortgage Loan (see Exhibit
34.1)

 34.34
of the Residence Inn National Portfolio Mortgage Loan (see Exhibit 34.3)

 34.35
Wilmington Trust, National Association, as Trustee of the Residence Inn
National Portfolio Mortgage Loan (Omitted. See Explanatory Notes.)

 34.36
Custodian of the Residence Inn National Portfolio Mortgage Loan (see Exhibit
34.7)

 34.37
Advisor of the Residence Inn National Portfolio Mortgage Loan (see Exhibit
34.8)

 34.38
Participant of the Residence Inn National Portfolio Mortgage Loan (see Exhibit
34.9)

 34.39

 34.40
Servicer of the Millennium Partners Portfolio Mortgage Loan (see Exhibit 34.1)

 34.41
 Wells Fargo Bank, National Association, as Special
Servicer of the Millennium Partners Portfolio Mortgage Loan (see Exhibit 34.1)

 34.42
Wilmington Trust, National Association, as Trustee of the Millennium Partners
Portfolio Mortgage Loan (Omitted. See Explanatory Notes.)

 34.43
Custodian of the Millennium Partners Portfolio Mortgage Loan (see Exhibit 34.7)

 34.44
Participant of the Millennium Partners Portfolio Mortgage Loan (see Exhibit
34.9)

 34.45

 34.46
Midland Loan Services, a Division of PNC Bank, National Association, as Primary
Servicer of the Penske Distribution Center Mortgage Loan (Omitted. See
Explanatory Notes.)

 34.47
Argentic Services Company LP, as Special Servicer of the Penske Distribution

 34.48
Wells Fargo Bank, National Association, as Trustee of the Penske Distribution

 34.49
Custodian of the Penske Distribution Center Mortgage Loan (see Exhibit 34.7)

 34.50
Advisor of the Penske Distribution Center Mortgage Loan (see Exhibit 34.8)

 34.51

Servicer compliance statements.

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

 35.2
 National Cooperative Bank, N.A., as NCB Master

 35.3
 KeyBank National Association, as General Special

 35.4
 National Cooperative Bank, N.A., as NCB Special Servicer
(see Exhibit 35.2)

 35.5
Certificate Administrator

 35.6
as Servicing Function Participant for the Certificate Administrator

 35.7
Servicer of the One AT&T Mortgage Loan (see Exhibit 35.1)

 35.8
of the One AT&T Mortgage Loan (see Exhibit 35.3)

 35.9
Servicer of the Regions Tower Mortgage Loan (see Exhibit 35.1)

 35.10
of the Regions Tower Mortgage Loan (see Exhibit 35.3)

 35.11
Servicer of the Carriage Place Mortgage Loan (see Exhibit 35.1)

 35.12
of the Carriage Place Mortgage Loan (see Exhibit 35.3)

 35.13
Servicer of the Residence Inn National Portfolio Mortgage Loan (see Exhibit
35.1)

 35.14
of the Residence Inn National Portfolio Mortgage Loan (see Exhibit 35.3)

 35.15
Servicer of the Millennium Partners Portfolio Mortgage Loan (see Exhibit 35.1)

 35.16
 Wells Fargo Bank, National Association, as Special
Servicer of the Millennium Partners Portfolio Mortgage Loan (see Exhibit 35.1)

 35.17
Midland Loan Services, a Division of PNC Bank, National Association, as Primary
Servicer of the Penske Distribution Center Mortgage Loan (Omitted. See
Explanatory Notes.)

 35.18
Argentic Services Company LP, as Special Servicer of the Penske Distribution

 99.1
 Mortgage
Loan Purchase Agreement, dated as of February 1, 2019, between Wells Fargo
Commercial Mortgage Securities, Inc. and Wells Fargo Bank, National Association
(filed as Exhibit 99.1 to the registrant's Current Report on Form 8-K filed on
February 21, 2019 under Commission File No. 333-226486-03 and incorporated by
reference herein)

 99.2
 Mortgage
Loan Purchase Agreement, dated as of February 1, 2019, between Wells Fargo
Commercial Mortgage Securities, Inc. and Bank of America, National Association
(filed as Exhibit 99.3 to the registrant's Current Report on Form 8-K filed on
February 21, 2019 under Commission File No. 333-226486-03 and incorporated by
reference herein)

 99.3
 Mortgage
Loan Purchase Agreement, dated as of February 1, 2019, between Wells Fargo
Commercial Mortgage Securities, Inc. and Morgan Stanley Mortgage Capital
Holdings LLC (filed as Exhibit 99.2 to the registrant's Current Report on Form
8-K filed on February 21, 2019 under Commission File No. 333-226486-03 and
incorporated by reference herein)

 99.4
 Mortgage
Loan Purchase Agreement, dated as of February 1, 2019, between Wells Fargo
Commercial Mortgage Securities, Inc. and National Cooperative Bank, N.A. (filed
as Exhibit 99.4 to the registrant's Current Report on Form 8-K filed on
February 21, 2019 under Commission File No. 333-226486-03 and incorporated by reference
herein)

 (b) The exhibits required to be filed by the
Registrant pursuant to Item 601 of Regulation S-K are listed above.

 (c) Not Applicable.

 SIGNATURES

 Pursuant to the requirements of Section 13 or 15(d) of the
Securities Exchange Act of 1934, the registrant has duly caused this report to
be signed on its behalf by the undersigned, thereunto duly authorized.

 Wells Fargo Commercial Mortgage
Securities, Inc.

(Depositor)

 /s/ Anthony Sfarra

 Anthony
Sfarra, President

 (senior officer in charge of
securitization of the depositor)

 Date: March 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: 333-257991-03

 Central Index Key Number of the issuing entity:
0001907569

 BANK 2022-BNK40

 (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: 0001541557

 Morgan Stanley Mortgage Capital
Holdings LLC

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

 Central Index Key Number of the sponsor: 0001102113

 Bank of America, National
Association

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

 Central Index Key Number of the sponsor: 0001577313

 National Cooperative Bank, N.A.

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

 New York

 (State or other jurisdiction of

 incorporation or organization of

 the issuing entity)

 38-4209738

 38-4209739

 38-7290281

 (I.R.S. Employer

 Identification Numbers)

c/o Computershare Trust Company, National Association

 as Certificate Administrator

 9062 Old Annapolis Road

 Columbia, MD

 (Address of principal
executive offices of the issuing entity)

 21045

 (Zip Code)

 Registrant's telephone number,
including area code:

 (704) 374-6161

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

 Title of each class

 Trading Symbol(s)

 Name of each exchange on which registered

 None

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

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

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

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

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

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

 Large accelerated
filer o
Accelerated filer
o

 Non-accelerated
filer
Smaller reporting
company
o

Emerging growth
company
o

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

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

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

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

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

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

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

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

 DOCUMENTS INCORPORATED BY REFERENCE

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

 EXPLANATORY NOTES

 The Life Science Office Portfolio Mortgage
Loan, the UCI Research Park Phases 12 & 13 Mortgage Loan, the Silver Sands
Premium Outlets Mortgage Loan, the Midtown Square Mortgage Loan and the GS
Foods Portfolio Mortgage Loan, which constituted approximately 9.4%, 8.5%,
5.5%, 4.3% and 3.4%, respectively, of the asset pool of the issuing entity as
of its cut-off date, are each an asset of the issuing entity and are each part
of a loan combination that includes (a) with respect to the Life Science Office
Portfolio Mortgage Loan and two other pari passu loans, which are not
assets of the issuing entity, (b) with respect to the UCI Research Park Phases
12 & 13 Mortgage Loan and one other pari passu loan, which is not an
asset of the issuing entity, (c) with respect to the Silver Sands Premium
Outlets Mortgage Loan and two other pari passu loans, which are not
assets of the issuing entity, (d) with respect to the Midtown Square Mortgage
Loan and one other pari passu loan, which is not an asset of the issuing
entity and (e) with respect to the GS Foods Portfolio Mortgage Loan and one
other pari passu loan, which is not an asset of the issuing entity.
These loan combinations, including the Life Science Office Portfolio Mortgage
Loan, the UCI Research Park Phases 12 & 13 Mortgage Loan, the Silver Sands
Premium Outlets Mortgage Loan, the Midtown Square Mortgage Loan and the GS
Foods Portfolio Mortgage Loan, are being serviced and administered pursuant to
the Pooling and Servicing Agreement, which is incorporated by reference as
Exhibit 4.1 to this Annual Report on Form 10-K.

 The Exhibit Index describes
exhibits provided by certain parties (in their capacities indicated on the
Exhibit Index) with respect to the 601 Lexington Avenue Mortgage Loan, which
constituted approximately 9.4% of the asset pool of the issuing entity as of
its cut-off date. The 601 Lexington Avenue Mortgage Loan is an asset of
the issuing entity and is part of a loan combination that includes the 601 Lexington
Avenue Mortgage Loan, twenty-one other pari passu loans and four
subordinate companion loans, which are not assets of the issuing entity. A pari
passu portion of the loan combination was securitized in the BXP Trust
2021-601L transaction (the " BXP Trust 2021-601L Transaction "). This loan
combination, including the 601 Lexington Avenue Mortgage Loan, is being
serviced and administered pursuant to the trust and servicing agreement for the
BXP Trust 2021-601L Transaction, which is incorporated by reference as Exhibit
4.2 to this Annual Report on Form 10-K.

 The Exhibit Index describes
exhibits provided by certain parties (in their capacities indicated on the
Exhibit Index) with respect to the Journal Squared Tower 2 Mortgage Loan, which
constituted approximately 9.4% of the asset pool of the issuing entity as of
its cut-off date. The Journal Squared Tower 2 Mortgage Loan is an asset
of the issuing entity and is part of a loan combination that includes the
Journal Squared Tower 2 Mortgage Loan, two other pari passu loans and
one subordinate companion loan, 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 2022-JS2 transaction (the " WFCM 2022-JS2
Transaction "). This loan combination, including the Journal Squared Tower 2
Mortgage Loan, is being serviced and administered pursuant to the trust and
servicing agreement for the WFCM 2022-JS2 Transaction, which is incorporated by
reference as Exhibit 4.3 to this Annual Report on Form 10-K.

 The Exhibit Index describes
exhibits provided by certain parties (in their capacities indicated on the
Exhibit Index) with respect to the 333 River Street Mortgage Loan, which
constituted approximately 4.3% of the asset pool of the issuing entity as of
its cut-off date. The 333 River Street Mortgage Loan is an asset of the
issuing entity and is part of a loan combination that includes the 333 River
Street Mortgage Loan and one other pari passu loan, which is not an
asset of the issuing entity. The other pari passu portion of the loan
combination was securitized in the BANK 2022-BNK39 transaction, Commission File
Number 333-261279-01 (the " BANK 2022-BNK39 Transaction "). This loan
combination, including the 333 River Street Mortgage Loan, is being serviced
and administered pursuant to the pooling and servicing agreement for the BANK
2022-BNK39 Transaction, which is incorporated by reference as Exhibit 4.4 to
this Annual Report on Form 10-K.

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

 Computershare Trust Company,
National Association is the custodian of the mortgage loans serviced under the
Pooling and Servicing Agreement, the Journal Squared Tower 2 Mortgage Loan, the
601 Lexington Avenue Mortgage Loan and the 333 River Street 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.

 Wells Fargo Bank, National
Association is the general master servicer of the mortgage loans serviced under
the Pooling and Servicing Agreement and the primary servicer of the Journal
Squared Tower 2 Mortgage Loan, the 601 Lexington Avenue Mortgage Loan and the
333 River Street 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.

 Situs Holdings, LLC is the special
servicer of the Journal Squared Tower 2 Mortgage Loan and the 601 Lexington Avenue
Mortgage Loan. As a result, Situs Holdings, LLC is a "servicer" as defined in
Item 1108(a)(2)(iii) of Regulation AB, in the capacities described above,
because it is servicing mortgage loans that constituted 10% or more of the
assets of the issuing entity as of its cut-off date. The assessments of
compliance with applicable servicing criteria, accountants' attestation reports
and servicer compliance statements delivered by Situs Holdings, LLC in the
capacities described above are listed in the Exhibit Index.

 Park Bridge Lender Services LLC is
the operating advisor of the Journal Squared Tower 2 Mortgage Loan and the 333
River Street 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.

 Computershare Trust Company,
National Association acts as trustee of the 601 Lexington Avenue Mortgage Loan
and the Journal Squared Tower 2 Mortgage Loan. Pursuant to the trust and
servicing agreement for the BXP Trust 2021-601L Transaction and the trust and
servicing agreement for the WFCM 2022-JS2 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 601 Lexington Avenue Mortgage
Loan and the Journal Squared Tower 2 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 and the 333 River Street Mortgage Loan. Pursuant
to the Pooling and Servicing Agreement and the pooling and servicing agreement
for the BANK 2022-BNK39 Transaction, the trustee is required to provide an assessment
of compliance with applicable servicing criteria solely with respect to Item
1122(d)(2)(iii) of Regulation AB (regarding advances of funds or guarantees
regarding collections, cash flows or distributions, and any interest or other
fees charged for such advances, are made, reviewed and approved as specified in
the transaction agreements). However, during the reporting period, the trustee
did not perform any servicing function with respect to the servicing criteria
specified in Item 1122(d)(2)(iii) of Regulation AB. The master servicer
or the special servicer, to the extent required, performed the servicing
function identified with respect to Item 1122(d)(2)(iii) of Regulation AB, and
each such party included Item 1122(d)(2)(iii) of Regulation AB in the
assessment of compliance with applicable servicing criteria and accountant's
attestation report for the subject transaction. As a result, this Annual
Report on Form 10-K does not include an assessment of compliance with
applicable servicing criteria of the trustee. One or more other servicers of
the mortgage loans serviced under the Pooling and Servicing Agreement and the
333 River Street Mortgage Loan have delivered one or more assessments of
compliance with respect to Item 1122(d)(2)(iii) of Regulation AB.

 This Annual Report on Form 10-K
includes assessments of compliance with applicable servicing criteria and
accountants' attestation reports from CoreLogic Solutions, LLC. This
entity was engaged by the general master servicer of the mortgage loans serviced
under the Pooling and Servicing Agreement and the primary servicer of the 601
Lexington Avenue Mortgage Loan, the Journal Squared Tower 2 Mortgage Loan and
the 333 River Street Mortgage Loan to remit tax payments received from the
escrow accounts of borrowers to local taxing authorities, to report tax amounts
due, to verify tax parcel information, and to verify non-escrow tax payments.
These servicing functions are included within the servicing criteria set forth
in Items 1122(d)(4)(xi) and 1122(d)(4)(xii) of Regulation AB. Therefore,
under the principles-based definition of "servicer" set forth in Item 1101(j)
of Regulation AB that looks to the functions that an entity performs, this
vendor is a "servicer" for the purposes of Item 1122 of Regulation AB. See
Compliance and Disclosure Interpretations, Section 301.01 (Item 1101(j)).

 The
assessments of compliance with applicable servicing criteria, accountants'
attestation reports and servicer compliance statements of the certificate
administrator of the 601 Lexington Avenue Mortgage Loan, the Journal Squared
Tower 2 Mortgage Loan and the 333 River Street Mortgage Loan are omitted from
this Annual Report on Form 10-K as the certificate administrator pursuant to
the related pooling and servicing agreement or trust and servicing agreement
does not perform any activities that address servicing criteria with respect to
the issuing entity and because they are each not a "servicer" that meets the
criteria in Item 1108(a)(2)(i) through (iii) of Regulation AB.

 With respect to the pari passu
loan combination that includes the 333 River Street Mortgage Loan, (i) the
report on assessment of compliance with servicing criteria and attestation
report on assessment of compliance with servicing criteria of LNR Partners, LLC
as special servicer of the 333 River Street Mortgage Loan, listed on the
Exhibit Index are omitted from this Annual Report on Form 10-K as they are not
required to be included on this Annual Report on Form 10-K per Instruction 3 to
Item 1122 of Regulation AB because it is a party performing activities that
address servicing criteria relating to 5% or less of the assets of the issuing
entity; and (ii) the servicer compliance statement of LNR Partners, LLC as
special servicer of the 333 River Street Mortgage Loan, listed on the Exhibit
Index is omitted from this Annual Report on Form 10-K as it is not required by
Item 1123 of Regulation AB to be included on this Annual Report on Form 10-K
because it is an unaffiliated party that is not a "servicer" that meets the
criteria in Item 1108(a)(2)(i) through (iii) of Regulation AB.

 Item 1. Business.

 Item 1A. Risk Factors.

 Item 1B. Unresolved Staff Comments.

 None.

 Item 1C. Cybersecurity.

 Item 2. Properties.

 Item 3. Legal Proceedings.

 Item 4. Mine Safety Disclosures.

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

 Item 6.

 [Reserved].

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

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

 Item 8. Financial Statements and Supplementary Data.

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

 Item 9A. Controls and Procedures.

 Item 9B. Other Information.

 None.

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

 None.

 Item 10. Directors, Executive Officers and Corporate
Governance.

 Item 11. Executive Compensation.

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

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

 Item 14. Principal Accountant Fees and Services.

 ADDITIONAL DISCLOSURE ITEMS FOR REGULATION AB

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

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

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

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

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

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

 Item 1117 of Regulation AB, Legal Proceedings.

 The registrant knows of no material
pending legal proceeding involving the trust or any party related to the trust,
other than routine litigation incidental to the duties of those respective
parties.

 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 March 10, 2022 pursuant to Rule 424(b)(2).

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

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

 The reports on assessments of compliance with the servicing
criteria for asset-backed securities and related attestation reports on such
assessments of compliance with respect to the 601 Lexington Avenue Mortgage
Loan, which is being serviced and administered pursuant to the trust and
servicing agreement for the BXP Trust 2021-601L 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 BXP Trust 2021-601L 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
BXP Trust 2021-601L 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 Journal Squared Tower 2 Mortgage
Loan, which is being serviced and administered pursuant to the trust and servicing
agreement for the WFCM 2022-JS2 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 WFCM 2022-JS2 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 WFCM 2022-JS2
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 333 River Street Mortgage Loan,
which is being serviced and administered pursuant to the pooling and servicing agreement
for the BANK 2022-BNK39 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 BANK 2022-BNK39 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 BANK 2022-BNK39
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 March 1, 2022, among Wells Fargo
Commercial Mortgage Securities, Inc., as Depositor, Wells Fargo Bank, National
Association, as General Master Servicer, CWCapital Asset Management LLC, as
General Special Servicer, National Cooperative Bank, N.A., as NCB Master
Servicer and as NCB Special Servicer, Computershare Trust Company, National
Association, as Certificate Administrator, Wilmington Trust, National
Association, as Trustee, and Pentalpha Surveillance LLC, as Operating Advisor
and as Asset Representations Reviewer (filed as Exhibit 4.1 to the registrant's
Current Report on Form 8-K filed on March 10, 2022 under Commission File No.
333-257991-03 and incorporated by reference herein).

 4.2
 Trust
and Servicing Agreement, dated as of December 29, 2021, among Wells Fargo
Commercial Mortgage Securities, Inc., as Depositor, Wells Fargo Bank, National
Association, as Servicer, Situs Holdings, LLC, as Special Servicer,
Computershare Trust Company, National Association, as Certificate Administrator
and Trustee (filed as Exhibit 99.5 to the registrant's Current Report on Form
8-K filed on March 10, 2022 under Commission File No. 333-257991-03 and

 4.3
 Trust
and Servicing Agreement, dated as of January 27, 2022, among Wells Fargo
Commercial Mortgage Securities, Inc., as Depositor, Wells Fargo Bank, National
Association, as Servicer, Situs Holdings, LLC, as Special Servicer,
Computershare Trust Company, National Association, as Certificate
Administrator, Computershare Trust Company, National Association, as Trustee,
and Park Bridge Lender Services LLC, as Operating Advisor (filed as Exhibit
99.6 to the registrant's Current Report on Form 8-K filed on March 10, 2022
under Commission File No. 333-257991-03 and incorporated by reference herein).

 4.4
 Pooling
and Servicing Agreement, dated as of February 1, 2022, between Banc of America
Merrill Lynch Commercial Mortgage Inc., as Depositor, Wells Fargo Bank,
National Association, as General Master Servicer, LNR Partners, LLC, as General
Special Servicer, Situs Holdings, LLC, as Excluded Special Servicer, National
Cooperative Bank, N.A., as NCB Master Servicer and as NCB Special Servicer,
Computershare Trust Company, National Association, as Certificate
Administrator, Wilmington Trust, National Association, as Trustee, and 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 March 10, 2022 under Commission File No. 333-257991-03 and

 4.5
 Co-Lender
Agreement, dated as of December 29, 2021, by and among Wells Fargo Bank,
National Association, as Initial Note Holder of Note A-1-S1, Note A-1-C1, Note
A-1-C2, Note A-1-C3, Note A-1-C4 and Note B-1, DBR Investments Co. Limited, as
Initial Note Holder of Note A-2-S1, Note A-2-C1, Note A-2-C2, Note A-2-C3, Note
A-2-C4 and Note B-2, Morgan Stanley Bank, National Association, as Initial Note
Holder of Note A-3-S1, Note A-3-C1, Note A-3-C2, Note A-3-C3, Note A-3-C4 and
Note B-3, and Citi Real Estate Funding Inc., as Initial Note Holder of Note
A-4-S1, Note A-4-C1, Note A-4-C2, Note A-4-C3, Note A-4-C4 and Note B-4 (filed
as Exhibit 99.8 to the registrant's Current Report on Form 8-K filed on March
10, 2022 under Commission File No. 333-257991-03 and incorporated by reference
herein).

 4.6
 Co-Lender
Agreement, dated as of November 30, 2021, by and among Wells Fargo Bank,
National Association, as Initial Note Holder of Note A-1 and Note B, Wells
Fargo Bank, National Association, as Initial Note Holder of Note A-2, Wells
Fargo Bank, National Association, as Initial Note Holder of Note A-3, and Wells
Fargo Bank, National Association, as Initial Note Holder of Note A-4 (filed as
Exhibit 99.9 to the registrant's Current Report on Form 8-K filed on March 10,
2022 under Commission File No. 333-257991-03 and incorporated by reference
herein).

 4.7
Between Note Holders, dated as of February 10, 2022, by and between Wells Fargo
Bank, National Association, as Initial Note A-1-1 Holder, Wells Fargo Bank,
National Association, as Initial Note A-1-2 Holder, Wells Fargo Bank, National
Association, as Initial Note A-2 Holder, and Bank of America, National
Association, as Initial Note A-3 Holder (filed as Exhibit 99.10 to the
registrant's Current Report on Form 8-K filed on March 10, 2022 under
Commission File No. 333-257991-03 and incorporated by reference herein).

 4.8
Between Note Holders, dated as of February 4, 2022, by and between Bank of
America, N.A., as Initial Note A-1 Holder, Bank of America, N.A., as Initial
Note A-2 Holder, and Bank of America, N.A., as Initial Note A-3 Holder (filed
as Exhibit 99.11 to the registrant's Current Report on Form 8-K filed on March
10, 2022 under Commission File No. 333-257991-03 and incorporated by reference
herein).

 4.9
Between Note Holders, dated as of February 10, 2022, by and between Bank of
America, N.A., as Initial Note A-1 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 99.12 to the registrant's Current Report on
Form 8-K filed on March 10, 2022 under Commission File No. 333-257991-03 and

 4.10
Between Note Holders, dated as of February 10, 2022, by and between Morgan
Stanley Bank, N.A., as Initial Note A-1 Holder, Morgan Stanley Bank, N.A., as
Initial Note A-2 Holder, and Morgan Stanley Mortgage Capital Holdings LLC, as
Initial Agent (filed as Exhibit 99.13 to the registrant's Current Report on
Form 8-K filed on March 10, 2022 under Commission File No. 333-257991-03 and

 4.11
Between Note Holders, dated as of March 10, 2022, by and between Morgan Stanley
Bank, N.A., as Initial Note A-1 Holder, Morgan Stanley Bank, N.A., as Initial
Note A-2 Holder, and Morgan Stanley Mortgage Capital Holdings LLC, as Initial
Agent (filed as Exhibit 99.14 to the registrant's Current Report on Form 8-K
filed on March 10, 2022 under Commission File No. 333-257991-03 and

 4.12
Between Note Holders, dated as of March 10, 2022, by and between Wells Fargo
Bank, National Association, as Initial Note A-1 Holder, and Wells Fargo Bank,
National Association, as Initial Note A-2 Holder (filed as Exhibit 99.15 to the
registrant's Current Report on Form 8-K filed on March 10, 2022 under
Commission File No. 333-257991-03 and incorporated by reference herein).

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

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

 33.1
 Wells Fargo Bank, National Association, as General
Master Servicer

 33.2
 National Cooperative Bank, N.A., as NCB Master

 33.3
 CWCapital Asset Management LLC, as General Special

 33.4
 National Cooperative Bank, N.A., as NCB Special
Servicer (see Exhibit 33.2)

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

 33.6
as Certificate Administrator

 33.7
as Custodian

 33.8
 Pentalpha Surveillance LLC, as Operating Advisor

 33.9
Participant

 33.10
Servicer of the Life Science Office Portfolio Mortgage Loan (see Exhibit 33.1)

 33.11
of the Life Science Office Portfolio Mortgage Loan (see Exhibit 33.3)

 33.12
Wilmington Trust, National Association, as Trustee of the Life Science Office
Portfolio Mortgage Loan (Omitted. See Explanatory Notes.)

 33.13
as Custodian of the Life Science Office Portfolio Mortgage Loan (see Exhibit
33.7)

 33.14
the Life Science Office Portfolio Mortgage Loan (see Exhibit 33.8)

 33.15
Participant of the Life Science Office Portfolio Mortgage Loan (see Exhibit
33.9)

 33.16
Servicer of the UCI Research Park Phases 12 & 13 Mortgage Loan (see Exhibit
33.1)

 33.17
of the UCI Research Park Phases 12 & 13 Mortgage Loan (see Exhibit 33.3)

 33.18
Wilmington Trust, National Association, as Trustee of the UCI Research Park
Phases 12 & 13 Mortgage Loan (Omitted. See Explanatory Notes.)

 33.19
as Custodian of the UCI Research Park Phases 12 & 13 Mortgage Loan (see
Exhibit 33.7)

 33.20
the UCI Research Park Phases 12 & 13 Mortgage Loan (see Exhibit 33.8)

 33.21
Participant of the UCI Research Park Phases 12 & 13 Mortgage Loan (see
Exhibit 33.9)

 33.22
Servicer of the Silver Sands Premium Outlets Mortgage Loan (see Exhibit 33.1)

 33.23
of the Silver Sands Premium Outlets Mortgage Loan (see Exhibit 33.3)

 33.24
Wilmington Trust, National Association, as Trustee of the Silver Sands Premium
Outlets Mortgage Loan (Omitted. See Explanatory Notes.)

 33.25
as Custodian of the Silver Sands Premium Outlets Mortgage Loan (see Exhibit
33.7)

 33.26
the Silver Sands Premium Outlets Mortgage Loan (see Exhibit 33.8)

 33.27
Participant of the Silver Sands Premium Outlets Mortgage Loan (see Exhibit
33.9)

 33.28
Servicer of the Midtown Square Mortgage Loan (see Exhibit 33.1)

 33.29
of the Midtown Square Mortgage Loan (see Exhibit 33.3)

 33.30
Wilmington Trust, National Association, as Trustee of the Midtown Square

 33.31
as Custodian of the Midtown Square Mortgage Loan (see Exhibit 33.7)

 33.32
the Midtown Square Mortgage Loan (see Exhibit 33.8)

 33.33
Participant of the Midtown Square Mortgage Loan (see Exhibit 33.9)

 33.34
Servicer of the GS Foods Portfolio Mortgage Loan (see Exhibit 33.1)

 33.35
of the GS Foods Portfolio Mortgage Loan (see Exhibit 33.3)

 33.36
Wilmington Trust, National Association, as Trustee of the GS Foods Portfolio

 33.37
as Custodian of the GS Foods Portfolio Mortgage Loan (see Exhibit 33.7)

 33.38
the GS Foods Portfolio Mortgage Loan (see Exhibit 33.8)

 33.39
Participant of the GS Foods Portfolio Mortgage Loan (see Exhibit 33.9)

 33.40
Servicer of the 601 Lexington Avenue Mortgage Loan (see Exhibit 33.1)

 33.41
601 Lexington Avenue Mortgage Loan

 33.42
Computershare Trust Company, National Association, as Trustee of the 601
Lexington Avenue Mortgage Loan (Omitted. See Explanatory Notes.)

 33.43
as Custodian of the 601 Lexington Avenue Mortgage Loan (see Exhibit 33.7)

 33.44
Participant of the 601 Lexington Avenue Mortgage Loan (see Exhibit 33.9)

 33.45
Servicer of the Journal Squared Tower 2 Mortgage Loan (see Exhibit 33.1)

 33.46
Journal Squared Tower 2 Mortgage Loan (see Exhibit 33.41)

 33.47
Computershare Trust Company, National Association, as Trustee of the Journal
Squared Tower 2 Mortgage Loan (Omitted. See Explanatory Notes.)

 33.48
as Custodian of the Journal Squared Tower 2 Mortgage Loan (see Exhibit 33.7)

 33.49
 Park Bridge Lender Services LLC, as Operating
Advisor of the Journal Squared Tower 2 Mortgage Loan

 33.50
Participant of the Journal Squared Tower 2 Mortgage Loan (see Exhibit 33.9)

 33.51
Servicer of the 333 River Street Mortgage Loan (see Exhibit 33.1)

 33.52
LNR Partners, LLC, as Special Servicer of the 333 River Street Mortgage Loan
(Omitted. See Explanatory Notes.)

 33.53
Wilmington Trust, National Association, as Trustee of the 333 River Street

 33.54
as Custodian of the 333 River Street Mortgage Loan (see Exhibit 33.7)

 33.55
 Park Bridge Lender Services LLC, as Operating
Advisor of the 333 River Street Mortgage Loan (see Exhibit 33.49)

 33.56
Participant of the 333 River Street Mortgage Loan (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 General
Master Servicer

 34.2
 National Cooperative Bank, N.A., as NCB Master

 34.3
 CWCapital Asset Management LLC, as General Special

 34.4
 National Cooperative Bank, N.A., as NCB Special
Servicer (see Exhibit 34.2)

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

 34.6
as Certificate Administrator

 34.7
as Custodian

 34.8
 Pentalpha Surveillance LLC, as Operating Advisor

 34.9
Participant

 34.10
Servicer of the Life Science Office Portfolio Mortgage Loan (see Exhibit 34.1)

 34.11
of the Life Science Office Portfolio Mortgage Loan (see Exhibit 34.3)

 34.12
Wilmington Trust, National Association, as Trustee of the Life Science Office
Portfolio Mortgage Loan (Omitted. See Explanatory Notes.)

 34.13
as Custodian of the Life Science Office Portfolio Mortgage Loan (see Exhibit
34.7)

 34.14
the Life Science Office Portfolio Mortgage Loan (see Exhibit 34.8)

 34.15
Participant of the Life Science Office Portfolio Mortgage Loan (see Exhibit
34.9)

 34.16
Servicer of the UCI Research Park Phases 12 & 13 Mortgage Loan (see Exhibit
34.1)

 34.17
of the UCI Research Park Phases 12 & 13 Mortgage Loan (see Exhibit 34.3)

 34.18
Wilmington Trust, National Association, as Trustee of the UCI Research Park
Phases 12 & 13 Mortgage Loan (Omitted. See Explanatory Notes.)

 34.19
as Custodian of the UCI Research Park Phases 12 & 13 Mortgage Loan (see
Exhibit 34.7)

 34.20
the UCI Research Park Phases 12 & 13 Mortgage Loan (see Exhibit 34.8)

 34.21
Participant of the UCI Research Park Phases 12 & 13 Mortgage Loan (see
Exhibit 34.9)

 34.22
Servicer of the Silver Sands Premium Outlets Mortgage Loan (see Exhibit 34.1)

 34.23
of the Silver Sands Premium Outlets Mortgage Loan (see Exhibit 34.3)

 34.24
Wilmington Trust, National Association, as Trustee of the Silver Sands Premium
Outlets Mortgage Loan (Omitted. See Explanatory Notes.)

 34.25
as Custodian of the Silver Sands Premium Outlets Mortgage Loan (see Exhibit
34.7)

 34.26
the Silver Sands Premium Outlets Mortgage Loan (see Exhibit 34.8)

 34.27
Participant of the Silver Sands Premium Outlets Mortgage Loan (see Exhibit
34.9)

 34.28
Servicer of the Midtown Square Mortgage Loan (see Exhibit 34.1)

 34.29
of the Midtown Square Mortgage Loan (see Exhibit 34.3)

 34.30
Wilmington Trust, National Association, as Trustee of the Midtown Square

 34.31
as Custodian of the Midtown Square Mortgage Loan (see Exhibit 34.7)

 34.32
the Midtown Square Mortgage Loan (see Exhibit 34.8)

 34.33
Participant of the Midtown Square Mortgage Loan (see Exhibit 34.9)

 34.34
Servicer of the GS Foods Portfolio Mortgage Loan (see Exhibit 34.1)

 34.35
of the GS Foods Portfolio Mortgage Loan (see Exhibit 34.3)

 34.36
Wilmington Trust, National Association, as Trustee of the GS Foods Portfolio

 34.37
as Custodian of the GS Foods Portfolio Mortgage Loan (see Exhibit 34.7)

 34.38
the GS Foods Portfolio Mortgage Loan (see Exhibit 34.8)

 34.39
Participant of the GS Foods Portfolio Mortgage Loan (see Exhibit 34.9)

 34.40
Servicer of the 601 Lexington Avenue Mortgage Loan (see Exhibit 34.1)

 34.41
601 Lexington Avenue Mortgage Loan

 34.42
Computershare Trust Company, National Association, as Trustee of the 601
Lexington Avenue Mortgage Loan (Omitted. See Explanatory Notes.)

 34.43
as Custodian of the 601 Lexington Avenue Mortgage Loan (see Exhibit 34.7)

 34.44
Participant of the 601 Lexington Avenue Mortgage Loan (see Exhibit 34.9)

 34.45
Servicer of the Journal Squared Tower 2 Mortgage Loan (see Exhibit 34.1)

 34.46
Journal Squared Tower 2 Mortgage Loan (see Exhibit 34.41)

 34.47
Computershare Trust Company, National Association, as Trustee of the Journal Squared
Tower 2 Mortgage Loan (Omitted. See Explanatory Notes.)

 34.48
as Custodian of the Journal Squared Tower 2 Mortgage Loan (see Exhibit 34.7)

 34.49
 Park Bridge Lender Services LLC, as Operating
Advisor of the Journal Squared Tower 2 Mortgage Loan

 34.50
Participant of the Journal Squared Tower 2 Mortgage Loan (see Exhibit 34.9)

 34.51
Servicer of the 333 River Street Mortgage Loan (see Exhibit 34.1)

 34.52
LNR Partners, LLC, as Special Servicer of the 333 River Street Mortgage Loan
(Omitted. See Explanatory Notes.)

 34.53
Wilmington Trust, National Association, as Trustee of the 333 River Street

 34.54
as Custodian of the 333 River Street Mortgage Loan (see Exhibit 34.7)

 34.55
 Park Bridge Lender Services LLC, as Operating
Advisor of the 333 River Street Mortgage Loan (see Exhibit 34.49)

 34.56
Participant of the 333 River Street Mortgage Loan (see Exhibit 34.9)

Servicer compliance statements.

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

 35.2
 National Cooperative Bank, N.A., as NCB Master

 35.3
 CWCapital Asset Management LLC, as General Special

 35.4
 National Cooperative Bank, N.A., as NCB Special
Servicer (see Exhibit 35.2)

 35.5
as Certificate Administrator

 35.6
Servicer of the Life Science Office Portfolio Mortgage Loan (see Exhibit 35.1)

 35.7
of the Life Science Office Portfolio Mortgage Loan (see Exhibit 35.3)

 35.8
Servicer of the UCI Research Park Phases 12 & 13 Mortgage Loan (see Exhibit
35.1)

 35.9
of the UCI Research Park Phases 12 & 13 Mortgage Loan (see Exhibit 35.3)

 35.10
Servicer of the Silver Sands Premium Outlets Mortgage Loan (see Exhibit 35.1)

 35.11
of the Silver Sands Premium Outlets Mortgage Loan (see Exhibit 35.3)

 35.12
Servicer of the Midtown Square Mortgage Loan (see Exhibit 35.1)

 35.13
of the Midtown Square Mortgage Loan (see Exhibit 35.3)

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

 35.15
of the GS Foods Portfolio Mortgage Loan (see Exhibit 35.3)

 35.16
Servicer of the 601 Lexington Avenue Mortgage Loan (see Exhibit 35.1)

 35.17
601 Lexington Avenue Mortgage Loan

 35.18
 Wells Fargo Bank, National Association, as Primary Servicer
of the Journal Squared Tower 2 Mortgage Loan (see Exhibit 35.1)

 35.19
Journal Squared Tower 2 Mortgage Loan (see Exhibit 35.17)

 35.20
Servicer of the 333 River Street Mortgage Loan (see Exhibit 35.1)

 35.21
LNR Partners, LLC, as Special Servicer of the 333 River Street Mortgage Loan
(Omitted. See Explanatory Notes.)

 99.1
 Mortgage
Loan Purchase Agreement, dated as of February 25, 2022, between Wells Fargo
Bank, National Association and Wells Fargo Commercial Mortgage Securities, Inc.
(filed as Exhibit 99.1 to the registrant's Current Report on Form 8-K filed on
March 10, 2022 under Commission File No. 333-257991-03 and incorporated by
reference herein).

 99.2
 Mortgage
Loan Purchase Agreement, dated as of February 25, 2022, between Morgan Stanley
Mortgage Capital Holdings LLC and Wells Fargo Commercial Mortgage Securities,
Inc. (filed as Exhibit 99.2 to the registrant's Current Report on Form 8-K
filed on March 10, 2022 under Commission File No. 333-257991-03 and incorporated
by reference herein).

 99.3
 Mortgage
Loan Purchase Agreement, dated as of February 25, 2022, between Bank of
America, National Association and Wells Fargo Commercial Mortgage Securities,
Inc. (filed as Exhibit 99.3 to the registrant's Current Report on Form 8-K
filed on March 10, 2022 under Commission File No. 333-257991-03 and

 99.4
 Mortgage
Loan Purchase Agreement, dated as of February 25, 2022, between National
Cooperative Bank, N.A. and Wells Fargo Commercial Mortgage Securities, Inc.
(filed as Exhibit 99.4 to the registrant's Current Report on Form 8-K filed on
March 10, 2022 under Commission File No. 333-257991-03 and incorporated by
reference herein).

 (b) The exhibits required to be filed by the
Registrant pursuant to Item 601 of Regulation S-K are listed above.

 (c) Not Applicable.

 SIGNATURES

 Pursuant to the requirements of Section 13 or 15(d) of the
Securities Exchange Act of 1934, the registrant has duly caused this report to
be signed on its behalf by the undersigned, thereunto duly authorized.

 Wells Fargo Commercial Mortgage
Securities, Inc.

(Depositor)

 /s/ Anthony Sfarra

 Anthony
Sfarra, President

 (senior officer in charge of
securitization of the depositor)

 Date: March 13, 2024