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: 333-258342-02

 Central Index Key Number of the issuing entity:
0001927678

 Benchmark 2022-B36 Mortgage Trust

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

 Central Index Key Number of the depositor: 0001013611

 J.P. Morgan Chase Commercial
Mortgage Securities Corp.

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

 Central Index Key Number of the sponsor: 0000835271

 JPMorgan Chase Bank, National
Association

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

 Central Index Key Number of the sponsor: 0001701238

 Citi Real Estate Funding Inc.

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

 Central Index Key Number of the sponsor: 0001541294

 German American Capital Corporation

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

 Central Index Key Number of the sponsor: 0001541502

 Goldman Sachs Mortgage Company

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

 New York

 (State or other jurisdiction of

 incorporation or organization of

 the issuing entity)

 38-4224641

 38-4224642

 (I.R.S. Employer

 Identification Numbers)

c/o Computershare Trust Company, National Association

 as Certificate Administrator

 9062 Old Annapolis Road

 Columbia, MD

 (Address of principal
executive offices of the issuing entity)

 21045

 (Zip Code)

 Registrant's telephone number,
including area code:

 (212) 834-5467

 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 39 Broadway Mortgage Loan and the One
Campus Martius Mortgage Loan, which constituted approximately 8.6% and 6.6%,
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 39 Broadway Mortgage Loan, one other pari
passu loan, which is not an asset of the issuing entity and (b) with
respect to the One Campus Martius Mortgage Loan, seven other pari passu
loans, which are not assets of the issuing entity. These loan combinations,
including the 39 Broadway Mortgage Loan and the One Campus Martius 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 Reef Mortgage Loan, which constituted
approximately 1.3% of the asset pool of the issuing entity as of its cut-off
date. The Reef Mortgage Loan is an asset of the issuing entity and is
part of a loan combination that includes The Reef Mortgage Loan and five other pari
passu loans, which are not assets of the issuing entity. A pari passu
portion of the loan combination was securitized in the Benchmark 2022-B35
Mortgage Trust transaction, Commission File Number 333-262701-01 (the " Benchmark
2022-B35 Transaction "). This loan combination, including The Reef Mortgage
Loan, is being serviced and administered pursuant to the pooling and servicing
agreement for the Benchmark 2022-B35 Transaction, which is incorporated by
reference as Exhibit 4.2 to this Annual Report on Form 10-K.

 The Exhibit Index describes
exhibits provided by certain parties (in their capacities indicated on the
Exhibit Index) with respect to the 79 Fifth Avenue Mortgage Loan and the
Yorkshire & Lexington Towers Mortgage Loan, which constituted approximately
9.4% and 8.8%, respectively, of the asset pool of the issuing entity as of its
cut-off date. The 79 Fifth Avenue Mortgage Loan and the Yorkshire &
Lexington Towers 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 79 Fifth
Avenue Mortgage Loan, six other pari passu loans, which are not assets
of the issuing entity or (b) with respect to the Yorkshire & Lexington
Towers Mortgage Loan, fourteen other pari passu loans and two subordinate
companion loans, which are not assets of the issuing entity. A pari passu
portion of each loan combination was securitized in the Citigroup Commercial
Mortgage Trust 2022-GC48 transaction, Commission File Number 333-262701-02 (the
" CGCMT 2022-GC48 Transaction "). These loan combinations, including the
79 Fifth Avenue Mortgage Loan and the Yorkshire & Lexington Towers Mortgage
Loan, are being serviced and administered pursuant to the pooling and servicing
agreement for the CGCMT 2022-GC48 Transaction, which is incorporated by
reference as Exhibit 4.3 to this Annual Report on Form 10-K.

 The Exhibit Index describes
exhibits provided by certain parties (in their capacities indicated on the
Exhibit Index) with respect to The Lion Building Mortgage Loan, which constituted
approximately 4.6% of the asset pool of the issuing entity as of its cut-off
date. The Lion Building Mortgage Loan is an asset of the issuing entity
and is part of a loan combination that includes The Lion Building Mortgage Loan
and two other pari passu loans, which are not assets of the issuing
entity. A pari passu portion of the loan combination was securitized in
the BMO 2022-C2 Mortgage Trust transaction, Commission File Number
333-255934-02 (the " BMO 2022-C2 Transaction "). This loan combination,
including The Lion Building Mortgage Loan, is being serviced and administered
pursuant to the pooling and servicing agreement for the BMO 2022-C2
Transaction, which is incorporated by reference as Exhibit 4.4 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.

 Midland Loan Services, a Division
of PNC Bank, National Association is the master servicer of the mortgage loans
serviced under the Pooling and Servicing Agreement, the special servicer of the
mortgage loans serviced under the Pooling and Servicing Agreement prior to May
2, 2023 and the primary servicer of the 79 Fifth Avenue Mortgage Loan, the
Yorkshire & Lexington Towers Mortgage Loan and The Lion Building Mortgage
Loan. As a result, Midland Loan Services, a Division of PNC Bank, National Association
is a "servicer" as defined in Item 1108(a)(2)(iii) of Regulation AB, in the
capacities described above, because it is servicing mortgage loans that
constituted 10% or more of the assets of the issuing entity as of its cut-off
date. The assessments of compliance with applicable servicing criteria,
accountants' attestation reports and servicer compliance statements delivered
by Midland Loan Services, a Division of PNC Bank, National Association in the
capacities described above are listed in the Exhibit Index.

 Computershare Trust Company,
National Association is the custodian of the mortgage loans serviced under the
Pooling and Servicing Agreement, the 79 Fifth Avenue Mortgage Loan, the
Yorkshire & Lexington Towers Mortgage Loan, The Lion Building Mortgage Loan
and The Reef 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.

 Park Bridge Lender Services LLC is
the operating advisor of the mortgage loans serviced under the Pooling and
Servicing Agreement, the 79 Fifth Avenue Mortgage Loan, the Yorkshire &
Lexington Towers Mortgage Loan and The Reef 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.

 Rialto Capital Advisors, LLC is
the special servicer of the Yorkshire & Lexington Towers Mortgage Loan and
The Lion Building Mortgage Loan. As a result, Rialto Capital Advisors, 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 Rialto Capital Advisors, LLC in the capacities described above are listed in
the Exhibit Index.

 Wilmington Trust, National
Association acts as trustee of the mortgage loans serviced under the Pooling
and Servicing Agreement, The Reef Mortgage Loan, the 79 Fifth Avenue Mortgage
Loan, the Yorkshire & Lexington Towers Mortgage Loan and The Lion Building
Mortgage Loan. Pursuant to the Pooling and Servicing Agreement, the
pooling and servicing agreement for the Benchmark 2022-B35 Transaction, the
pooling and servicing agreement for the CGCMT 2022-GC48 Transaction and the
pooling and servicing agreement for the BMO 2022-C2 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 Reef Mortgage Loan, the 79 Fifth
Avenue Mortgage Loan, the Yorkshire & Lexington Towers Mortgage Loan and The
Lion Building Mortgage Loan have delivered one or more assessments of
compliance with respect to Item 1122(d)(2)(iii) of Regulation AB.

 The
assessments of compliance with applicable servicing criteria, accountants'
attestation reports and servicer compliance statements of the certificate
administrator of The Reef Mortgage Loan, the 79 Fifth Avenue Mortgage Loan, the
Yorkshire & Lexington Towers Mortgage Loan and The Lion Building 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 Reef Mortgage Loan, the 79 Fifth Avenue
Mortgage Loan and The Lion Building Mortgage Loan, (i) the reports on assessment
of compliance with servicing criteria and attestation reports on assessment of
compliance with servicing criteria of KeyBank National Association as primary
servicer and special servicer of The Reef Mortgage Loan and Pentalpha
Surveillance LLC as operating advisor of The Lion Building 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 KeyBank
National Association as primary servicer and special servicer of The Reef
Mortgage Loan and Greystone Servicing Company LLC as special servicer of the 79
Fifth Avenue Mortgage Loan, listed on the Exhibit Index are omitted from this
Annual Report on Form 10-K as they are not required by Item 1123 of Regulation
AB to be included on this Annual Report on Form 10-K because they are each an
unaffiliated party that is not a "servicer" that meets the criteria in Item
1108(a)(2)(i) through (iii) of Regulation AB.

 Item 1. Business.

 Item 1A. Risk Factors.

 Item 1B. Unresolved Staff Comments.

 None.

 Item 1C. Cybersecurity.

 Item 2. Properties.

 Item 3. Legal Proceedings.

 Item 4. Mine Safety Disclosures.

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

 Item 6. [Reserved].

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

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

 Item 8. Financial Statements and Supplementary Data.

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

 Item 9A. Controls and Procedures.

 Item 9B. Other Information.

 None.

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

 None.

 Item 10. Directors, Executive Officers and Corporate
Governance.

 Item 11. Executive Compensation.

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

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

 Item 14. Principal Accountant Fees and Services.

 ADDITIONAL DISCLOSURE ITEMS FOR REGULATION AB

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

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

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

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

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

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

 Item 1117 of Regulation AB, Legal Proceedings.

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

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

 The information regarding this Item has been previously
provided in the prospectus of the Registrant relating to the issuing entity
filed on August 23, 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 Reef Mortgage Loan, which is
being serviced and administered pursuant to the pooling and servicing agreement
for the Benchmark 2022-B35 Transaction, are attached hereto under Item 15 to
this Annual Report on Form 10-K. Attached as Exhibit O to the pooling and
servicing agreement for the Benchmark 2022-B35 Transaction incorporated by
reference as Exhibit 4.2 to this Annual Report on Form 10-K is a chart
identifying the entities participating in a servicing function for the
Benchmark 2022-B35 Transaction responsible for each applicable servicing
criteria set forth in Item 1122(d).

 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 79 Fifth Avenue Mortgage Loan and
the Yorkshire & Lexington Towers Mortgage Loan, which are being serviced
and administered pursuant to the pooling and servicing agreement for the CGCMT
2022-GC48 Transaction, are attached hereto under Item 15 to this Annual Report
on Form 10-K. Attached as Exhibit O to the pooling and servicing agreement for
the CGCMT 2022-GC48 Transaction incorporated by reference as Exhibit 4.3 to
this Annual Report on Form 10-K is a chart identifying the entities
participating in a servicing function for the CGCMT 2022-GC48 Transaction responsible
for each applicable servicing criteria set forth in Item 1122(d).

 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 Lion Building Mortgage Loan,
which is being serviced and administered pursuant to the pooling and servicing
agreement for the BMO 2022-C2 Transaction, are attached hereto under Item 15 to
this Annual Report on Form 10-K. Attached as Exhibit O to the pooling and
servicing agreement for the BMO 2022-C2 Transaction incorporated by reference
as Exhibit 4.4 to this Annual Report on Form 10-K is a chart identifying the
entities participating in a servicing function for the BMO 2022-C2 Transaction
responsible for each applicable servicing criteria set forth in Item 1122(d).

 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 August 1,
2022, between J.P. Morgan Chase Commercial Mortgage Securities Corp., as
Depositor, Midland Loan Services, a Division of PNC Bank, National Association,
as Master Servicer, Midland Loan Services, a Division of PNC Bank, National
Association, as Special Servicer, Computershare Trust Company, National
Association, as Certificate Administrator, Wilmington Trust, National
Association, as Trustee, and Park Bridge Lender LLC, as Operating Advisor and
as Asset Representations Reviewer (filed as Exhibit 4.1 to the registrant's
Current Report on Form 8-K/A filed on September 15, 2022 under Commission File
No. 333-258342-02 and incorporated by reference herein).

 4.2
 Pooling and Servicing Agreement, dated as of May 1, 2022,
among Citigroup Commercial Mortgage Securities Inc., as Depositor, KeyBank
National Association, as Master Servicer, KeyBank National Association, as
Special Servicer, Park Bridge Lender Services LLC, as Operating Advisor and
Asset Representations Reviewer, Computershare Trust Company, National Association,
as Certificate Administrator, and Wilmington Trust, National Association, as
Trustee (filed as Exhibit 4.4 to the registrant's Current Report on Form 8-K
filed on August 23, 2022 under Commission File No. 333-258342-02 and
incorporated by reference herein).

 4.3
 Pooling and Servicing Agreement, dated as June 1, 2022,
among Citigroup Commercial Mortgage Securities Inc., as Depositor, Midland Loan
Services, a Division of PNC Bank, National Association, as Master Servicer,
Greystone Servicing Company LLC, as a Special Servicer, Rialto Capital
Advisors, LLC, as Special Servicer solely with respect to the Yorkshire &
Lexington Towers Whole Loan, Park Bridge Lender Services LLC, as Operating
Advisor and Asset Representations Reviewer, Computershare Trust Company,
National Association, as Certificate Administrator, and Wilmington Trust,
National Association, as Trustee (filed as Exhibit 4.2 to the registrant's
Current Report on Form 8-K filed on August 23, 2022 under Commission File No.

 4.4
 Pooling and Servicing Agreement, dated as of July 1,
2022, among BMO Commercial Mortgage Securities LLC, as Depositor, Midland Loan
Services, a Division of PNC Bank, National Association, as Master Servicer,
Rialto Capital Advisors, LLC, as Special Servicer, Pentalpha Surveillance LLC,
as Operating Advisor and Asset Representations Reviewer, Computershare Trust
Company, National Association, as Certificate Administrator, and Wilmington Trust,
National Association, as Trustee (filed as Exhibit 4.3 to the registrant's
Current Report on Form 8-K filed on August 23, 2022 under Commission File No.

 4.5
 Co-Lender Agreement, dated as of May 11, 2022, by and
among Citi Real Estate Funding Inc., as Initial Note A-1-1 Holder, Citi Real
Estate Funding Inc., as Initial Note A-1-2 Holder, Citi Real Estate Funding
Inc., as Initial Note A-1-3 Holder, Wells Fargo Bank, National Association, as
Initial Note A-2-1 Holder, Wells Fargo Bank, National Association, as Initial
Note A-2-2 Holder, Wells Fargo Bank, National Association, as Initial
Note A-2-3-1 Holder, Wells Fargo Bank, National Association, as Initial
Note A-2-3-2 Holder, JPMorgan Chase Bank, National Association, as Initial
Note A-3-1 Holder, JPMorgan Chase Bank, National Association, as Initial Note A-3-2
Holder, and JPMorgan Chase Bank, National Association, as Initial Note A-3-3
Holder (filed as Exhibit 4.5 to the registrant's Current Report on Form 8-K
filed on August 23, 2022 under Commission File No. 333-258342-02 and
incorporated by reference herein).

 4.6
 Agreement Between Noteholders, dated as of May 12, 2022,
by and among Bank of Montreal, as Initial BMO Note A Holder, Citi Real Estate
Funding Inc., as Initial CREFI Note A Holder, Starwood Mortgage Capital LLC, as
Initial SMC Note A Holder, Bank of Montreal, as Initial Note B-1 Holder, and
Citi Real Estate Funding Inc., as Initial Note B-2 Holder (filed as Exhibit 4.6
to the registrant's Current Report on Form 8-K filed on August 23, 2022 under
Commission File No. 333-258342-02 and incorporated by reference herein).

 4.7
 Co-Lender Agreement, dated as of August 4, 2022, by and
between Citi Real Estate Funding
Inc., as Initial Note A-1 Holder, and Barclays Capital Real Estate Inc., as
Initial Note A-2 Holder (filed as Exhibit 4.7 to the registrant's Current
Report on Form 8-K filed on August 23, 2022 under Commission File No.

 4.8
 Co-Lender Agreement, dated as of June 28, 2022, by and
between JPMorgan Chase Bank, National Association, as Initial Note A-1 Holder,
JPMorgan Chase Bank, National Association, as Initial Note A-2 Holder, JPMorgan
Chase Bank, National Association, as Initial Note A-3 Holder, JPMorgan Chase
Bank, National Association, as Initial Note A-4 Holder, JPMorgan Chase Bank,
National Association, as Initial Note A-5 Holder, Morgan Stanley Bank, N.A., as
Initial Note A-6 Holder, Morgan Stanley Bank, N.A., as Initial Note A-7 Holder,
and Morgan Stanley Bank, N.A., as Initial Note A-8 Holder (filed as Exhibit 4.8
to the registrant's Current Report on Form 8-K filed on August 23, 2022 under
Commission File No. 333-258342-02 and incorporated by reference herein).

 4.9
 Co-Lender Agreement, dated as of July 12, 2022, between
DBR Investments Co. Limited, as Note A-1 Holder, DBR Investments Co. Limited,
as Note A-2-1 Holder, DBR Investments Co. Limited, as Note A-2-2 Holder, DBR
Investments Co. Limited, as Note A-3 Holder, and DBR Investments Co. Limited,
as Note A-4 Holder (filed as Exhibit 4.9 to the registrant's Current Report on
Form 8-K filed on August 23, 2022 under Commission File No. 333-258342-02 and
incorporated by reference herein).

 4.10
 Co-Lender Agreement, dated as of April 13, 2022, between
DBR Investments Co. Limited, as Note A-1 Holder, DBR Investments Co. Limited,
as Note A-2 Holder, DBR Investments Co. Limited, as Note A-3 Holder, DBR
Investments Co. Limited, as Note A-4 Holder, and DBR Investments Co. Limited,
as Note A-5 Holder (filed as Exhibit 4.10 to the registrant's Current Report on
Form 8-K filed on August 23, 2022 under Commission File No. 333-258342-02 and
incorporated by reference herein).

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

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

 33.1 Midland Loan Services, a Division of PNC Bank,
National Association, as Master Servicer

 33.2
National Association, as Special Servicer prior to May 2, 2023 (see Exhibit
33.1)

 33.3
 K-Star Asset Management LLC, as Special Servicer on
and after May 2, 2023

 33.4
Wilmington Trust, National Association, as Trustee (Omitted. See Explanatory
Notes.)

 33.5
as Certificate Administrator

 33.6
as Custodian

 33.7
Advisor

 33.8
National Association, as Primary Servicer of the 39 Broadway Mortgage Loan (see
Exhibit 33.1)

 33.9
National Association, as Special Servicer of the 39 Broadway Mortgage Loan
prior to May 2, 2023 (see Exhibit 33.1)

 33.10
the 39 Broadway Mortgage Loan on and after May 2, 2023 (see Exhibit 33.3)

 33.11
Wilmington Trust, National Association, as Trustee of the 39 Broadway Mortgage
Loan (Omitted. See Explanatory Notes.)

 33.12
as Custodian of the 39 Broadway Mortgage Loan (see Exhibit 33.6)

 33.13
Advisor of the 39 Broadway Mortgage Loan (see Exhibit 33.7)

 33.14
National Association, as Primary Servicer of the One Campus Martius Mortgage
Loan (see Exhibit 33.1)

 33.15
National Association, as Special Servicer of the One Campus Martius Mortgage
Loan prior to May 2, 2023 (see Exhibit 33.1)

 33.16
the One Campus Martius Mortgage Loan on and after May 2, 2023 (see Exhibit
33.3)

 33.17
Wilmington Trust, National Association, as Trustee of the One Campus Martius

 33.18
as Custodian of the One Campus Martius Mortgage Loan (see Exhibit 33.6)

 33.19
Advisor of the One Campus Martius Mortgage Loan (see Exhibit 33.7)

 33.20
KeyBank National Association, as Primary Servicer of The Reef Mortgage Loan

 33.21
KeyBank National Association, as Special Servicer of The Reef Mortgage Loan

 33.22
Wilmington Trust, National Association, as Trustee of The Reef Mortgage Loan

 33.23
as Custodian of The Reef Mortgage Loan (see Exhibit 33.6)

 33.24
Advisor of The Reef Mortgage Loan (see Exhibit 33.7)

 33.25
National Association, as Primary Servicer of the 79 Fifth Avenue Mortgage Loan
(see Exhibit 33.1)

 33.26
 Greystone Servicing Company LLC, as Special
Servicer of the 79 Fifth Avenue Mortgage Loan

 33.27
Wilmington Trust, National Association, as Trustee of the 79 Fifth Avenue

 33.28
as Custodian of the 79 Fifth Avenue Mortgage Loan (see Exhibit 33.6)

 33.29
Advisor of the 79 Fifth Avenue Mortgage Loan (see Exhibit 33.7)

 33.30
National Association, as Primary Servicer of the Yorkshire & Lexington
Towers Mortgage Loan (see Exhibit 33.1)

 33.31
of the Yorkshire & Lexington Towers Mortgage Loan

 33.32
Wilmington Trust, National Association, as Trustee of the Yorkshire &
Lexington Towers Mortgage Loan (Omitted. See Explanatory Notes.)

 33.33
as Custodian of the Yorkshire & Lexington Towers Mortgage Loan (see Exhibit
33.6)

 33.34
 Park Bridge Lender Services LLC, as Operating Advisor
of the Yorkshire & Lexington Towers Mortgage Loan (see Exhibit 33.7)

 33.35
National Association, as Primary Servicer of The Lion Building Mortgage Loan
(see Exhibit 33.1)

 33.36
of The Lion Building Mortgage Loan (see Exhibit 33.31)

 33.37
Wilmington Trust, National Association, as Trustee of The Lion Building

 33.38
as Custodian of The Lion Building Mortgage Loan (see Exhibit 33.6)

 33.39
Pentalpha Surveillance LLC, as Operating Advisor of The Lion Building Mortgage
Loan (Omitted. See Explanatory Notes.)

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

 34.1
National Association, as Master Servicer

 34.2
National Association, as Special Servicer prior to May 2, 2023 (see Exhibit
34.1)

 34.3
 K-Star Asset Management LLC, as Special Servicer on
and after May 2, 2023

 34.4
Wilmington Trust, National Association, as Trustee (Omitted. See Explanatory
Notes.)

 34.5
as Certificate Administrator

 34.6
as Custodian

 34.7
Advisor

 34.8
National Association, as Primary Servicer of the 39 Broadway Mortgage Loan (see
Exhibit 34.1)

 34.9
National Association, as Special Servicer of the 39 Broadway Mortgage Loan
prior to May 2, 2023 (see Exhibit 34.1)

 34.10
the 39 Broadway Mortgage Loan on and after May 2, 2023 (see Exhibit 34.3)

 34.11
Wilmington Trust, National Association, as Trustee of the 39 Broadway Mortgage
Loan (Omitted. See Explanatory Notes.)

 34.12
as Custodian of the 39 Broadway Mortgage Loan (see Exhibit 34.6)

 34.13
Advisor of the 39 Broadway Mortgage Loan (see Exhibit 34.7)

 34.14
National Association, as Primary Servicer of the One Campus Martius Mortgage
Loan (see Exhibit 34.1)

 34.15
National Association, as Special Servicer of the One Campus Martius Mortgage
Loan prior to May 2, 2023 (see Exhibit 34.1)

 34.16
the One Campus Martius Mortgage Loan on and after May 2, 2023 (see Exhibit 34.3)

 34.17
Wilmington Trust, National Association, as Trustee of the One Campus Martius

 34.18
as Custodian of the One Campus Martius Mortgage Loan (see Exhibit 34.6)

 34.19
Advisor of the One Campus Martius Mortgage Loan (see Exhibit 34.7)

 34.20
KeyBank National Association, as Primary Servicer of The Reef Mortgage Loan

 34.21
KeyBank National Association, as Special Servicer of The Reef Mortgage Loan

 34.22
Wilmington Trust, National Association, as Trustee of The Reef Mortgage Loan

 34.23
as Custodian of The Reef Mortgage Loan (see Exhibit 34.6)

 34.24
Advisor of The Reef Mortgage Loan (see Exhibit 34.7)

 34.25
National Association, as Primary Servicer of the 79 Fifth Avenue Mortgage Loan
(see Exhibit 34.1)

 34.26
 Greystone Servicing Company LLC, as Special
Servicer of the 79 Fifth Avenue Mortgage Loan

 34.27
Wilmington Trust, National Association, as Trustee of the 79 Fifth Avenue

 34.28
as Custodian of the 79 Fifth Avenue Mortgage Loan (see Exhibit 34.6)

 34.29
Advisor of the 79 Fifth Avenue Mortgage Loan (see Exhibit 34.7)

 34.30
National Association, as Primary Servicer of the Yorkshire & Lexington
Towers Mortgage Loan (see Exhibit 34.1)

 34.31
of the Yorkshire & Lexington Towers Mortgage Loan

 34.32
Wilmington Trust, National Association, as Trustee of the Yorkshire &
Lexington Towers Mortgage Loan (Omitted. See Explanatory Notes.)

 34.33
as Custodian of the Yorkshire & Lexington Towers Mortgage Loan (see Exhibit
34.6)

 34.34
Advisor of the Yorkshire & Lexington Towers Mortgage Loan (see Exhibit
34.7)

 34.35
National Association, as Primary Servicer of The Lion Building Mortgage Loan
(see Exhibit 34.1)

 34.36
of The Lion Building Mortgage Loan (see Exhibit 34.31)

 34.37
Wilmington Trust, National Association, as Trustee of The Lion Building

 34.38
as Custodian of The Lion Building Mortgage Loan (see Exhibit 34.6)

 34.39
Pentalpha Surveillance LLC, as Operating Advisor of The Lion Building Mortgage
Loan (Omitted. See Explanatory Notes.)

Servicer compliance statements.

 35.1
National Association, as Master Servicer

 35.2
National Association, as Special Servicer prior to May 2, 2023 (see Exhibit
35.1)

 35.3
 K-Star Asset Management LLC, as Special Servicer on
and after May 2, 2023

 35.4
as Certificate Administrator

 35.5 Midland Loan Services, a Division of PNC Bank,
National Association, as Primary Servicer of the 39 Broadway Mortgage Loan (see
Exhibit 35.1)

 35.6
National Association, as Special Servicer of the 39 Broadway Mortgage Loan
prior to May 2, 2023 (see Exhibit 35.1)

 35.7
the 39 Broadway Mortgage Loan on and after May 2, 2023 (see Exhibit 35.3)

 35.8
National Association, as Primary Servicer of the One Campus Martius Mortgage
Loan (see Exhibit 35.1)

 35.9
National Association, as Special Servicer of the One Campus Martius Mortgage
Loan prior to May 2, 2023 (see Exhibit 35.1)

 35.10
the One Campus Martius Mortgage Loan on and after May 2, 2023 (see Exhibit
35.3)

 35.11
KeyBank National Association, as Primary Servicer of The Reef Mortgage Loan

 35.12
KeyBank National Association, as Special Servicer of The Reef Mortgage Loan

 35.13
National Association, as Primary Servicer of the 79 Fifth Avenue Mortgage Loan
(see Exhibit 35.1)

 35.14
Greystone Servicing Company LLC, as Special Servicer of the 79 Fifth Avenue

 35.15
National Association, as Primary Servicer of the Yorkshire & Lexington
Towers Mortgage Loan (see Exhibit 35.1)

 35.16
of the Yorkshire & Lexington Towers Mortgage Loan

 35.17
National Association, as Primary Servicer of The Lion Building Mortgage Loan
(see Exhibit 35.1)

 35.18
of The Lion Building Mortgage Loan (see Exhibit 35.16)

 99.1
 Mortgage Loan Purchase Agreement, dated as of August 23,
2022, between J.P. Morgan Chase Commercial Mortgage Securities Corp. and
JPMorgan Chase Bank, National Association (filed as Exhibit 99.1 to the
registrant's Current Report on Form 8-K filed on August 23, 2022 under
Commission File No. 333-258342-02 and incorporated by reference herein).

 99.2
 Mortgage Loan Purchase Agreement, dated as of August 23,
2022, between J.P. Morgan Chase Commercial Mortgage Securities Corp. and Citi
Real Estate Funding Inc. (filed as Exhibit 99.3 to the registrant's Current
Report on Form 8-K filed on August 23, 2022 under Commission File No.

 99.3
 Mortgage Loan Purchase Agreement, dated as of August 23,
2022, between J.P. Morgan Chase Commercial Mortgage Securities Corp. and German
American Capital Corporation (filed as Exhibit 99.2 to the registrant's Current
Report on Form 8-K filed on August 23, 2022 under Commission File No.

 99.4
 Mortgage Loan Purchase Agreement, dated as of August 23,
2022, between J.P. Morgan Chase Commercial Mortgage Securities Corp. and
Goldman Sachs Mortgage Company (filed as Exhibit 99.4 to the registrant's
Current Report on Form 8-K filed on August 23, 2022 under Commission File No.

 (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.

 J.P. Morgan Chase Commercial
Mortgage Securities Corp.

(Depositor)

 /s/ Kunal
K. Singh

 Kunal K.
Singh, President and Chief Executive Officer

 (senior officer in charge of
securitization of the depositor)

 Date: March 15, 2024


UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

 Washington, D.C. 20549

 FORM 10-K

 (Mark One)

 x ANNUAL REPORT PURSUANT TO SECTION
13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 For the fiscal year ended December 31, 2023

or

 o TRANSITION
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 For the transition period from _____ to _____

Commission file number of the issuing entity: 333-195164-01

 Central Index Key Number of the issuing entity:
0001616666

 WFRBS Commercial Mortgage Trust
2014-C22

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

 Central Index Key Number of the depositor: 0000850779

 Wells Fargo Commercial Mortgage
Securities, Inc.

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

 Central Index Key Number of the sponsor: 0000740906

 Wells Fargo Bank, National
Association

 Central Index Key Number of the sponsor: 0000729153

 NatWest Markets Plc

 (formerly known as The
Royal Bank of Scotland plc)

 Central Index Key Number of the sponsor: 0001541615

 RBS Financial Products Inc.

 Central Index Key Number of the sponsor: 0001592182

 LMF Commercial, LLC

 (formerly known as Rialto
Mortgage Finance, LLC)

 Central Index Key Number of the sponsor: 0001555501

 Liberty Island Group I LLC

 Central Index Key Number of the sponsor: 0001577313

 National Cooperative Bank, N.A.

 (formerly known as NCB,
FSB)

 Central Index Key Number of the sponsor: 0001541214

 C-III Commercial Mortgage LLC

 Central Index Key Number of the sponsor: 0001542105

 Basis Real Estate Capital II, LLC

 Central Index Key Number of the sponsor: 0001617874

 Walker & Dunlop Commercial
Property Funding I WF, LLC

 New York

 (State or other jurisdiction of

 incorporation or organization of

 the issuing entity)

 38-3936323

 38-3936324

 38-3936325

 38-7120279

 (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 Bank of America Plaza Mortgage Loan and
the Columbus Square Portfolio Mortgage Loan, which constituted approximately
10.1% and 8.4%, 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 Bank of America Plaza
Mortgage Loan, two other pari passu loans, which are not assets of the
issuing entity and (b) with respect to the Columbus Square Portfolio Mortgage
Loan, three other pari passu loans, which are not assets of the issuing
entity. These loan combinations, including the Bank of America Plaza Mortgage
Loan and the Columbus Square 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 Stamford Plaza Portfolio Mortgage Loan,
which constituted approximately 6.7% of the asset pool of the issuing entity as
of its cut-off date. The Stamford Plaza Portfolio Mortgage Loan is an
asset of the issuing entity and is part of a loan combination that includes the
Stamford Plaza Portfolio 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 GS Mortgage Securities Trust 2014-GC24
transaction, Commission File Number 333-191331-05 (the " GSMS 2014-GC24
Transaction "). This loan combination, including the Stamford Plaza
Portfolio Mortgage Loan, is being serviced and administered pursuant to the
pooling and servicing agreement for the GSMS 2014-GC24 Transaction, which is
incorporated by reference as Exhibit 4.2 to this Annual Report on Form 10-K.

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

 Wells Fargo Bank, National
Association acts as trustee of the Stamford Plaza Portfolio Mortgage
Loan. Pursuant to the pooling and servicing agreement for the GSMS
2014-GC24 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 Stamford Plaza Portfolio 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. Pursuant to the Pooling and Servicing
Agreement, the trustee is required to provide an assessment of compliance with
applicable servicing criteria solely with respect to Item 1122(d)(2)(iii) of
Regulation AB (regarding advances of funds or guarantees regarding collections,
cash flows or distributions, and any interest or other fees charged for such
advances, are made, reviewed and approved as specified in the transaction
agreements). However, during the reporting period, the trustee did not perform
any servicing function with respect to the servicing criteria specified in Item
1122(d)(2)(iii) of Regulation AB. The master servicer or the special
servicer, to the extent required, performed the servicing function identified
with respect to Item 1122(d)(2)(iii) of Regulation AB, and each such party
included Item 1122(d)(2)(iii) of Regulation AB in the assessment of compliance
with applicable servicing criteria and accountant's attestation report for the
subject transaction. As a result, this Annual Report on Form 10-K does
not include an assessment of compliance with applicable servicing criteria of
the trustee. One or more other servicers of the mortgage loans serviced
under the Pooling and Servicing Agreement have delivered one or more
assessments of compliance with respect to Item 1122(d)(2)(iii) of Regulation
AB.

 This Annual Report on Form 10-K
includes assessments of compliance with applicable servicing criteria and
accountants' attestation reports from CoreLogic Solutions, LLC. This
entity was engaged by the general master servicer of the Pooling and Servicing
Agreement (but not with respect to those mortgage loans for which PGIM Real
Estate Loan Services, Inc. (formerly known as Prudential Asset Resources, Inc.)
is the primary servicer or National Cooperative Bank, N.A. is the NCB master
servicer) and the primary servicer under the Pooling and Servicing Agreement to
remit tax payments received from the escrow accounts of borrowers to local
taxing authorities, to report tax amounts due, to verify tax parcel
information, and to verify non-escrow tax payments. With respect to the reports
provided as servicing function participant on behalf of Wells Fargo Bank,
National Association, these servicing functions are included within the
servicing criteria set forth in Items 1122(d)(4)(xi) and 1122(d)(4)(xii) of
Regulation AB. With respect to the reports provided as servicing function
participant on behalf of PGIM Real Estate Loan Services, Inc. (formerly known
as Prudential Asset Resources, Inc.), these servicing functions are included
within the servicing criteria set forth in Items 1122(d)(2)(ii),
1122(d)(2)(vi), 1122(d)(4)(xi) and 1122(d)(4)(xii) of Regulation AB.
Therefore, under the principles-based definition of "servicer" set forth in
Item 1101(j) of Regulation AB that looks to the functions that an entity
performs, this vendor is a "servicer" for the purposes of Item 1122 of Regulation
AB. See Compliance and Disclosure Interpretations, Section 301.01 (Item
1101(j)).

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

 The
assessment of compliance with applicable servicing criteria, accountants'
attestation report and servicer compliance statement of the certificate
administrator of the Stamford Plaza Portfolio Mortgage Loan is omitted from
this Annual Report on Form 10-K as the certificate administrator pursuant to
the related pooling and servicing agreement or trust and servicing agreement
does not perform any activities that address servicing criteria with respect to
the issuing entity and because it is not a "servicer" that meets the criteria
in Item 1108(a)(2)(i) through (iii) of Regulation AB.

 With respect to the pari passu
loan combination that includes the Stamford Plaza Portfolio Mortgage Loan, the
servicer compliance statements of Midland Loan Services, a Division of PNC
Bank, National Association as primary servicer of the Stamford Plaza Portfolio
Mortgage Loan and LNR Partners, LLC as special servicer of the Stamford Plaza
Portfolio 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.

 The Bank of America Plaza Mortgage
Loan (Mortgage Loan Number 1 on Annex A-1 of the prospectus supplement of the
registrant relating to the issuing entity filed on September 30, 2014 pursuant
to Rule 424(b)(5)) constitutes a significant obligor within the meaning of Item
1101(k)(2) of Regulation AB as disclosed in the prospectus supplement. In
accordance with Item 1112(b) of Regulation AB, the most recent unaudited net
operating income of the significant obligor was $39,706,979.00 for the twelve-
month period ended December 31, 2023.

 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 a prospectus supplement of the Registrant relating to the issuing
entity filed on September 30, 2014 pursuant to Rule 424(b)(5).

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

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

 The reports on assessments of compliance with the servicing
criteria for asset-backed securities and related attestation reports on such
assessments of compliance with respect to the Stamford Plaza Portfolio Mortgage
Loan, which is being serviced and administered pursuant to the pooling and
servicing agreement for the GSMS 2014-GC24 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 GSMS 2014-GC24 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 GSMS
2014-GC24 Transaction responsible for each applicable servicing criteria set
forth in Item 1122(d).

 Item 1123 of Regulation AB, Servicer Compliance Statement.

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

 Item 15. Exhibit and Financial Statement Schedules.

 (a) The following is a list of documents filed as part of
this Annual Report on Form 10-K:

 (1) Not applicable

 (2) Not applicable

 (3) See below

 4.1
 Pooling
and Servicing Agreement, dated as of September 1, 2014, by and 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, NCB, FSB, as NCB Master Servicer, NCB, FSB,
as NCB Special Servicer, Pentalpha Surveillance LLC, as Trust Advisor, Wells
Fargo Bank, National Association, as Certificate Administrator, as Tax
Administrator and as Custodian, and Wilmington Trust, National Association, as
Trustee (filed as Exhibit 4.1 to the registrant's Current Report on Form 8-K/A
filed on December 16, 2014 under Commission File No. 333-195164-01 and
incorporated by reference herein).

 4.2
 Pooling
and Servicing Agreement, dated as of September 1, 2014, by and among GS
Mortgage Securities Corporation II, as Depositor, Midland Loan Services, a
Division of PNC Bank, National Association, as Master Servicer, LNR Partners,
LLC, as Special Servicer, Situs Holdings, LLC, as Operating Advisor, and Wells
Fargo Bank, National Association, as Certificate Administrator and as Trustee
(filed as Exhibit 99.11 to the registrant's Current Report on Form 8-K/A filed
on December 16, 2014 under Commission File No. 333-195164-01 and incorporated
by reference herein)..

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

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

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

 33.2
as NCB Master Servicer

 33.3
 CWCapital Asset Management LLC, as General Special
Servicer

 33.4
as NCB Special Servicer (see Exhibit 33.2)

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

 33.6
Certificate Administrator

 33.7
Custodian

 33.8
 Pentalpha Surveillance LLC, as Trust Advisor

 33.9
Participant

 33.10
 PGIM Real Estate Loan Services, Inc. (formerly
known as Prudential Asset Resources, Inc.), as Primary Servicer

 33.11
Participant for PGIM Real Estate Loan Services, Inc. (formerly known as
Prudential Asset Resources, Inc.) (see Exhibit 33.9)

 33.12
as Servicing Function Participant for the Certificate Administrator

 33.13 Computershare Trust Company, National Association, as
Servicing Function Participant for the Custodian

 33.14
Servicer of the Bank of America Plaza Mortgage Loan (see Exhibit 33.1)

 33.15
of the Bank of America Plaza Mortgage Loan (see Exhibit 33.3)

 33.16
Wilmington Trust, National Association, as Trustee of the Bank of America Plaza
Mortgage Loan (Omitted. See Explanatory Notes.)

 33.17
Custodian of the Bank of America Plaza Mortgage Loan (see Exhibit 33.7)

 33.18
 Pentalpha Surveillance LLC, as Trust Advisor of the
Bank of America Plaza Mortgage Loan (see Exhibit 33.8)

 33.19
Participant of the Bank of America Plaza Mortgage Loan (see Exhibit 33.9)

 33.20
as Servicing Function Participant for the Custodian (see Exhibit 33.13)

 33.21
Servicer of the Columbus Square Portfolio Mortgage Loan (see Exhibit 33.1)

 33.22
of the Columbus Square Portfolio Mortgage Loan (see Exhibit 33.3)

 33.23
Wilmington Trust, National Association, as Trustee of the Columbus Square
Portfolio Mortgage Loan (Omitted. See Explanatory Notes.)

 33.24
Custodian of the Columbus Square Portfolio Mortgage Loan (see Exhibit 33.7)

 33.25
 Pentalpha Surveillance LLC, as Trust Advisor of the
Columbus Square Portfolio Mortgage Loan (see Exhibit 33.8)

 33.26
Participant of the Columbus Square Portfolio Mortgage Loan (see Exhibit 33.9)

 33.27
as Servicing Function Participant for the Custodian (see Exhibit 33.13)

 33.28
 Midland Loan Services, a Division of PNC Bank,
National Association, as Primary Servicer of the Stamford Plaza Portfolio
Mortgage Loan

 33.29
 LNR Partners, LLC, as Special Servicer of the
Stamford Plaza Portfolio Mortgage Loan

 33.30
Wells Fargo Bank, National Association, as Trustee of the Stamford Plaza
Portfolio Mortgage Loan (Omitted. See Explanatory Notes.)

 33.31
Custodian of the Stamford Plaza Portfolio Mortgage Loan (see Exhibit 33.7)

 33.32
 Situs Holdings, LLC, as Operating Advisor of the
Stamford Plaza Portfolio Mortgage Loan

 33.33
as Servicing Function Participant for the Custodian (see Exhibit 33.13)

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

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

 34.2
as NCB Master Servicer

 34.3
 CWCapital Asset Management LLC, as General Special
Servicer

 34.4
as NCB Special Servicer (see Exhibit 34.2)

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

 34.6
Certificate Administrator

 34.7
Custodian

 34.8
 Pentalpha Surveillance LLC, as Trust Advisor

 34.9
Participant

 34.10
 PGIM Real Estate Loan Services, Inc. (formerly
known as Prudential Asset Resources, Inc.), as Primary Servicer

 34.11
Participant for PGIM Real Estate Loan Services, Inc. (formerly known as
Prudential Asset Resources, Inc.) (see Exhibit 34.9)

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

 34.13
as Servicing Function Participant for the Custodian

 34.14
Servicer of the Bank of America Plaza Mortgage Loan (see Exhibit 34.1)

 34.15
of the Bank of America Plaza Mortgage Loan (see Exhibit 34.3)

 34.16
Wilmington Trust, National Association, as Trustee of the Bank of America Plaza
Mortgage Loan (Omitted. See Explanatory Notes.)

 34.17
Custodian of the Bank of America Plaza Mortgage Loan (see Exhibit 34.7)

 34.18
 Pentalpha Surveillance LLC, as Trust Advisor of the
Bank of America Plaza Mortgage Loan (see Exhibit 34.8)

 34.19
Participant of the Bank of America Plaza Mortgage Loan (see Exhibit 34.9)

 34.20
as Servicing Function Participant for the Custodian (see Exhibit 34.13)

 34.21
Servicer of the Columbus Square Portfolio Mortgage Loan (see Exhibit 34.1)

 34.22
of the Columbus Square Portfolio Mortgage Loan (see Exhibit 34.3)

 34.23
Wilmington Trust, National Association, as Trustee of the Columbus Square
Portfolio Mortgage Loan (Omitted. See Explanatory Notes.)

 34.24
Custodian of the Columbus Square Portfolio Mortgage Loan (see Exhibit 34.7)

 34.25
 Pentalpha Surveillance LLC, as Trust Advisor of the
Columbus Square Portfolio Mortgage Loan (see Exhibit 34.8)

 34.26
Participant of the Columbus Square Portfolio Mortgage Loan (see Exhibit 34.9)

 34.27
as Servicing Function Participant for the Custodian (see Exhibit 34.13)

 34.28
 Midland Loan Services, a Division of PNC Bank,
National Association, as Primary Servicer of the Stamford Plaza Portfolio
Mortgage Loan

 34.29
 LNR Partners, LLC, as Special Servicer of the
Stamford Plaza Portfolio Mortgage Loan

 34.30
Wells Fargo Bank, National Association, as Trustee of the Stamford Plaza
Portfolio Mortgage Loan (Omitted. See Explanatory Notes.)

 34.31
Custodian of the Stamford Plaza Portfolio Mortgage Loan (see Exhibit 34.7)

 34.32
 Situs Holdings, LLC, as Operating Advisor of the
Stamford Plaza Portfolio Mortgage Loan

 34.33
as Servicing Function Participant for the Custodian (see Exhibit 34.13)

Servicer compliance statements.

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

 35.2
 National Cooperative Bank, N.A. (f/k/a NCB, FSB), as
NCB Master Servicer

 35.3
 CWCapital Asset Management LLC, as General Special
Servicer

 35.4
as NCB Special Servicer (see Exhibit 35.2)

 35.5
Certificate Administrator

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

 35.7
as Servicing Function Participant for the Certificate Administrator

 35.8
Servicer of the Bank of America Plaza Mortgage Loan (see Exhibit 35.1)

 35.9
of the Bank of America Plaza Mortgage Loan (see Exhibit 35.3)

 35.10
Servicer of the Columbus Square Portfolio Mortgage Loan (see Exhibit 35.1)

 35.11
of the Columbus Square Portfolio Mortgage Loan (see Exhibit 35.3)

 35.12
Midland Loan Services, a Division of PNC Bank, National Association, as Primary
Servicer of the Stamford Plaza Portfolio Mortgage Loan (Omitted. See
Explanatory Notes.)

 35.13
LNR Partners, LLC, as Special Servicer of the Stamford Plaza Portfolio Mortgage
Loan (Omitted. See Explanatory Notes.)

 99.1
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/A filed
on December 16, 2014 under Commission File No. 333-195164-01 and incorporated
by reference herein)

 99.2
Commercial Mortgage Securities, Inc. and The Royal Bank of Scotland plc (filed
as Exhibit 99.2 to the registrant's Current Report on Form 8-K/A filed on
December 16, 2014 under Commission File No. 333-195164-01 and incorporated by
reference herein)

 99.3
Commercial Mortgage Securities, Inc. and RBS Financial Products Inc. (filed as
Exhibit 99.3 to the registrant's Current Report on Form 8-K/A filed on December
16, 2014 under Commission File No. 333-195164-01 and incorporated by reference
herein)

 99.4
Commercial Mortgage Securities, Inc. and Rialto Mortgage Finance, LLC (filed as
Exhibit 99.4 to the registrant's Current Report on Form 8-K/A filed on December
16, 2014 under Commission File No. 333-195164-01 and incorporated by reference
herein)

 99.5
Loan Purchase Agreement, dated as of September 5, 2014, among Wells Fargo
Commercial Mortgage Securities, Inc., Liberty Island Group I LLC and Liberty
Island Group LLC (filed as Exhibit 99.5 to the registrant's Current Report on
Form 8-K/A filed on December 16, 2014 under Commission File No. 333-195164-01
and incorporated by reference herein)

 99.6
Commercial Mortgage Securities, Inc. and NCB, FSB (filed as Exhibit 99.6 to the
registrant's Current Report on Form 8-K/A filed on December 16, 2014 under
Commission File No. 333-195164-01 and incorporated by reference herein)

 99.7
Commercial Mortgage Securities, Inc. and C-III Commercial Mortgage LLC (filed
as Exhibit 99.7 to the registrant's Current Report on Form 8-K/A filed on
December 16, 2014 under Commission File No. 333-195164-01 and incorporated by
reference herein)

 99.8
Loan Purchase Agreement, dated as of September 5, 2014, among Wells Fargo
Commercial Mortgage Securities, Inc., Basis Real Estate Capital II, LLC and
Basis Investment Group LLC (filed as Exhibit 99.8 to the registrant's Current
Report on Form 8-K/A filed on December 16, 2014 under Commission File No.
333-195164-01 and incorporated by reference herein)

 99.9
Loan Purchase Agreement, dated as of September 5, 2014, among Wells Fargo Commercial
Mortgage Securities, Inc., Walker & Dunlop Commercial Property Funding I
WF, LLC and Walker & Dunlop Commercial Property Funding, LLC (filed as
Exhibit 99.9 to the registrant's Current Report on Form 8-K/A filed on December
16, 2014 under Commission File No. 333-195164-01 and incorporated by reference
herein)

 99.10
 Primary
Servicing Agreement, dated as of September 1, 2014, between Wells Fargo Bank,
National Association and Prudential Asset Resources, Inc. (filed as Exhibit
99.10 to the registrant's Current Report on Form 8-K/A filed on December 16,
2014 under Commission File No. 333-195164-01 and incorporated by reference
herein)

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

 (c) Not Applicable.

 SIGNATURES

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

 Wells Fargo Commercial Mortgage
Securities, Inc.

(Depositor)

 /s/ Anthony Sfarra

 Anthony
Sfarra, President

 (senior officer in charge of
securitization of the depositor)

 Date: March 15, 2024