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: 333-258342-03

 Central Index Key Number of the issuing entity:
0001991192

 Benchmark 2023-B40 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: 0001541502

 Goldman Sachs Mortgage Company

 (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)

 New York

 (State or other jurisdiction of

 incorporation or organization of

 the issuing entity)

 13-3789046

 (I.R.S. Employer

 Identification Number)

c/o Computershare Trust Company, National Association

 as Certificate Administrator

 9062 Old Annapolis Road

 Columbia, MD

 (Address of principal
executive offices of the issuing entity)

 21045

 (Zip Code)

 Registrant's telephone number,
including area code:

 (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 Bala Plaza Portfolio Mortgage Loan, the
Axis Apartments Mortgage Loan, the 645 North Michigan Avenue Mortgage Loan and
the Fashion Valley Mall Mortgage Loan, which constituted approximately 9.9%,
9.9%, 7.8% and 5.2%, respectively, of the asset pool of the issuing entity as
of its cut-off date, are each an asset of the issuing entity and are each part
of a loan combination that includes (a) with respect to the Bala Plaza
Portfolio Mortgage Loan, two other pari passu loans, which are not
assets of the issuing entity, (b) with respect to the Axis Apartments Mortgage
Loan, three other pari passu loans, which are not assets of the issuing
entity, (c) with respect to the 645 North Michigan Avenue Mortgage Loan, one
other pari passu loan, which is not an asset of the issuing entity and
(d) with respect to the Fashion Valley Mall Mortgage Loan, twenty-one other pari
passu loans, which are not assets of the issuing entity. These loan combinations,
including the Bala Plaza Portfolio Mortgage Loan, the Axis Apartments Mortgage
Loan, the 645 North Michigan Avenue Mortgage Loan and the Fashion Valley Mall
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 Outlet Shoppes at Atlanta Mortgage Loan,
which constituted approximately 4.1% of the asset pool of the issuing entity as
of its cut-off date. The Outlet Shoppes at Atlanta Mortgage Loan is an
asset of the issuing entity and is part of a loan combination that includes the
Outlet Shoppes at Atlanta 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 BBCMS Mortgage Trust 2023-C22
transaction, Commission File Number 333-257737-10 (the " BBCMS 2023-C22
Transaction "). This loan combination, including the Outlet Shoppes at
Atlanta Mortgage Loan, is being serviced and administered pursuant to the
pooling and servicing agreement for the BBCMS 2023-C22 Transaction, which is
incorporated by reference as Exhibit 4.2 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 Sugar Land Town Square Mortgage Loan and the
Philadelphia Marriott Downtown Mortgage Loan, which constituted approximately
7.2% and 2.4%, respectively, of the asset pool of the issuing entity as of its
cut-off date. The Sugar Land Town Square Mortgage Loan and the
Philadelphia Marriott Downtown 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 Sugar Land Town Square Mortgage Loan, two other pari passu loans,
which are not assets of the issuing entity or (b) with respect to the
Philadelphia Marriott Downtown Mortgage Loan, eleven other pari passu
loans, which are not assets of the issuing entity. A pari passu portion
of each loan combination was securitized in the BBCMS Mortgage Trust 2023-5C23
transaction, Commission File Number 333-257737-11 (the " BBCMS 2023-5C23
Transaction "). These loan combinations, including the Sugar Land Town
Square Mortgage Loan and the Philadelphia Marriott Downtown Mortgage Loan, are
being serviced and administered pursuant to the pooling and servicing agreement
for the BBCMS 2023-5C23 Transaction, which is incorporated by reference as
Exhibit 4.3 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 Nvidia Santa Clara Mortgage Loan, which
constituted approximately 2.1% of the asset pool of the issuing entity as of
its cut-off date. The Nvidia Santa Clara Mortgage Loan is an asset of the
issuing entity and is part of a loan combination that includes the Nvidia Santa
Clara Mortgage Loan and four other pari passu loans, which are not
assets of the issuing entity. A pari passu portion of the loan
combination was securitized in the BANK5 2023-5YR4 transaction, Commission File
Number 333-257991-08 (the " BANK5 2023-5YR4 Transaction "). This loan
combination, including the Nvidia Santa Clara Mortgage Loan, is being serviced
and administered pursuant to the pooling and servicing agreement for the BANK5
2023-5YR4 Transaction, which is incorporated by reference as Exhibit 4.4 to
this Annual Report on Form 10-K.

 The Exhibit Index describes
exhibits provided by certain parties (in their capacities indicated on the
Exhibit Index) with respect to the Arundel Mills and Marketplace Mortgage Loan,
which constituted approximately 5.2% of the asset pool of the issuing entity as
of its cut-off date. The Arundel Mills and Marketplace Mortgage Loan is
an asset of the issuing entity and is part of a loan combination that includes
the Arundel Mills and Marketplace Mortgage Loan and fifteen other pari passu
loans, which are not assets of the issuing entity. A pari passu portion
of the loan combination was securitized in the MSWF Commercial Mortgage Trust
2023-2 transaction, Commission File Number 333-257991-09 (the " MSWF 2023-2
Transaction "). This loan combination, including the Arundel Mills and
Marketplace Mortgage Loan, is being serviced and administered pursuant to the
pooling and servicing agreement for the MSWF 2023-2 Transaction, which is
incorporated by reference as Exhibit 4.5 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 and the primary servicer of
the Sugar Land Town Square Mortgage Loan, the Outlet Shoppes at Atlanta
Mortgage Loan, the Philadelphia Marriott Downtown Mortgage Loan and the Nvidia
Santa Clara 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.

 LNR Partners, LLC is the special
servicer of the mortgage loans serviced under the Pooling and Servicing
Agreement, the Sugar Land Town Square Mortgage Loan and the Philadelphia
Marriott Downtown Mortgage Loan. As a result, LNR Partners, 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 LNR
Partners, LLC 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 Sugar Land Town Square Mortgage Loan, the
Arundel Mills and Marketplace Mortgage Loan, the Outlet Shoppes at Atlanta
Mortgage Loan, the Philadelphia Marriott Downtown Mortgage Loan and the Nvidia
Santa Clara Mortgage Loan. As a result, Computershare Trust Company,
National Association is a servicing function participant in the capacities
described above, because it is servicing mortgage loans that constituted 5% or
more of the assets of the issuing entity as of its cut-off date. The
assessments of compliance with applicable servicing criteria and accountants'
attestation reports delivered by Computershare Trust Company, National
Association in the capacities described above are listed in the Exhibit Index.

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

 Park Bridge Lender Services LLC is
the operating advisor of the Sugar Land Town Square Mortgage Loan, the
Philadelphia Marriott Downtown Mortgage Loan and the Nvidia Santa Clara
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 Axis Apartments Mortgage Loan, the
Bala Plaza Portfolio Mortgage Loan, the 645 North Michigan Avenue Mortgage
Loan, the Fashion Valley Mall Mortgage Loan, the Outlet Shoppes at Atlanta
Mortgage Loan, the Sugar Land Town Square Mortgage Loan, the Philadelphia
Marriott Downtown Mortgage Loan, the Nvidia Santa Clara Mortgage Loan and the
Arundel Mills and Marketplace Mortgage Loan. Pursuant to the Pooling and
Servicing Agreement, the pooling and servicing agreement for the BBCMS 2023-C22
Transaction, the pooling and servicing agreement for the BBCMS 2023-5C23
Transaction, the pooling and servicing agreement for the BANK5 2023-5YR4
Transaction and the pooling and servicing agreement for the MSWF 2023-2
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
Axis Apartments Mortgage Loan, the Bala Plaza Portfolio Mortgage Loan, the 645
North Michigan Avenue Mortgage Loan, the Fashion Valley Mall Mortgage Loan, the
Outlet Shoppes at Atlanta Mortgage Loan, the Sugar Land Town Square Mortgage
Loan, the Philadelphia Marriott Downtown Mortgage Loan, the Nvidia Santa Clara
Mortgage Loan and the Arundel Mills and Marketplace 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 primary servicer of the Arundel Mills and Marketplace
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 Outlet Shoppes at Atlanta Mortgage Loan, the Sugar Land
Town Square Mortgage Loan, the Philadelphia Marriott Downtown Mortgage Loan,
the Nvidia Santa Clara Mortgage Loan and the Arundel Mills and Marketplace 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 Outlet Shoppes at Atlanta Mortgage Loan, the
Nvidia Santa Clara Mortgage Loan and the Arundel Mills and Marketplace Mortgage
Loan, (i) the reports on assessment of compliance with servicing criteria and
attestation reports on assessment of compliance with servicing criteria of
Rialto Capital Advisors, LLC as special servicer of the Outlet Shoppes at
Atlanta Mortgage Loan and KeyBank National Association as special servicer of
the Nvidia Santa Clara 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 Rialto Capital Advisors, LLC as special
servicer of the Outlet Shoppes at Atlanta Mortgage Loan, KeyBank National
Association as special servicer of the Nvidia Santa Clara Mortgage Loan, Wells
Fargo Bank, National Association as primary servicer of the Arundel Mills and
Marketplace Mortgage Loan and Argentic Services Company LP as special servicer
of the Arundel Mills and Marketplace Mortgage Loan, listed on the Exhibit Index
are omitted from this Annual Report on Form 10-K as they are not required by
Item 1123 of Regulation AB to be included on this Annual Report on Form 10-K
because they are each an unaffiliated party that is not a "servicer" that meets
the criteria in Item 1108(a)(2)(i) through (iii) of Regulation AB.

 Item 1. Business.

 Item 1A. Risk Factors.

 Item 1B. Unresolved Staff Comments.

 None.

 Item 1C. Cybersecurity.

 Item 2. Properties.

 Item 3. Legal Proceedings.

 Item 4. Mine Safety Disclosures.

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

 Item 6. [Reserved]

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

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

 Item 8. Financial Statements and Supplementary Data.

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

 Item 9A. Controls and Procedures.

 Item 9B. Other Information.

 None.

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

 None.

 Item 10. Directors, Executive Officers and Corporate
Governance.

 Item 11. Executive Compensation.

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

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

 Item 14. Principal Accountant Fees and Services.

 ADDITIONAL DISCLOSURE ITEMS FOR REGULATION AB

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

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

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

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

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

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

 Item 1117 of Regulation AB, Legal Proceedings.

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

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

 The information regarding this Item has been previously
provided in the prospectus of the Registrant relating to the issuing entity
filed on December 13, 2023 pursuant to Rule 424(b)(2).

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

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

assessments of compliance with respect to the Outlet Shoppes at Atlanta
Mortgage Loan, which is being serviced and administered pursuant to the pooling
and servicing agreement for the BBCMS 2023-C22 Transaction, are attached hereto
under Item 15 to this Annual Report on Form 10-K. Attached as Exhibit AA to the
pooling and servicing agreement for the BBCMS 2023-C22 Transaction incorporated
by reference as Exhibit 4.2 to this Annual Report on Form 10-K is a chart
identifying the entities participating in a servicing function for the BBCMS 2023-C22
Transaction responsible for each applicable servicing criteria set forth in
Item 1122(d).

assessments of compliance with respect to the Sugar Land Town Square Mortgage
Loan and the Philadelphia Marriott Downtown Mortgage Loan, which are being
serviced and administered pursuant to the pooling and servicing agreement for
the BBCMS 2023-5C23 Transaction, are attached hereto under Item 15 to this
Annual Report on Form 10-K. Attached as Exhibit AA to the pooling and servicing
agreement for the BBCMS 2023-5C23 Transaction incorporated by reference as
Exhibit 4.3 to this Annual Report on Form 10-K is a chart identifying the
entities participating in a servicing function for the BBCMS 2023-5C23
Transaction responsible for each applicable servicing criteria set forth in
Item 1122(d).

assessments of compliance with respect to the Nvidia Santa Clara Mortgage Loan,
which is being serviced and administered pursuant to the pooling and servicing
agreement for the BANK5 2023-5YR4 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 BANK5 2023-5YR4 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 BANK5 2023-5YR4
Transaction responsible for each applicable servicing criteria set forth in
Item 1122(d).

assessments of compliance with respect to the Arundel Mills and Marketplace
Mortgage Loan, which is being serviced and administered pursuant to the pooling
and servicing agreement for the MSWF 2023-2 Transaction, are attached hereto
under Item 15 to this Annual Report on Form 10-K. Attached as Exhibit Z to the
pooling and servicing agreement for the MSWF 2023-2 Transaction incorporated by
reference as Exhibit 4.5 to this Annual Report on Form 10-K is a chart
identifying the entities participating in a servicing function for the MSWF
2023-2 Transaction responsible for each applicable servicing criteria set forth
in Item 1122(d).

 Item 1123 of Regulation AB, Servicer Compliance Statement.

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

 Item 15. Exhibit, and Financial Statement Schedules

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

 (1) Not applicable

 (2) Not applicable

 (3) See below

 4.1
 Pooling and Servicing Agreement, dated as of December 1,
2023, between J.P. Morgan Chase Commercial Mortgage Securities Corp., as
Depositor, Midland Loan Services, a Division of PNC Bank, National Association,
as Master Servicer, LNR Partners, LLC, as Special Servicer, Computershare Trust
Company, National Association, as Certificate Administrator, Computershare
Trust Company, National Association, as Trustee, and Pentalpha Surveillance
LLC, as Operating Advisor and as Asset Representations Reviewer (filed as
Exhibit 4.1 to the registrant's Current Report on Form 8-K filed on December
13, 2023 under Commission File No. 333-258342-03 and incorporated by reference
herein).

 4.2
 Pooling and Servicing Agreement, dated as of November 1,
2023, among Barclays Commercial Mortgage Securities LLC, as Depositor, Midland
Loan Services, a Division of PNC Bank, National Association, as Master
Servicer, Rialto Capital Advisors, LLC, as Special Servicer, Computershare Trust
Company, National Association, as Certificate Administrator and as Trustee, and
Pentalpha Surveillance LLC, as Operating Advisor and as Asset Representations
Reviewer (filed as Exhibit 4.4 to the registrant's Current Report on Form 8-K
filed on December 13, 2023 under Commission File No. 333-258342-03 and
incorporated by reference herein).

 4.3
 Pooling and Servicing Agreement, dated as of December 1,
2023, among Barclays Commercial Mortgage Securities LLC, as Depositor, Midland
Loan Services, a Division of PNC Bank, National Association, as Master
Servicer, LNR Partners, LLC, as Special Servicer, Computershare Trust Company,
National Association, as Certificate Administrator and as Trustee, and Park
Bridge Lender Services LLC, as Operating Advisor and as Asset Representations
Reviewer (filed as Exhibit 4.2 to the registrant's Current Report on Form 8-K
filed on December 13, 2023 under Commission File No. 333-258342-03 and
incorporated by reference herein).

 4.4
 Pooling and Servicing Agreement, dated as of December 1,
2023, among Wells Fargo Commercial Mortgage Securities, Inc., as Depositor,
Wells Fargo Bank, National Association, as Master Servicer, KeyBank National
Association, as Special Servicer, Computershare Trust Company, National
Association, as Certificate Administrator and as Trustee, and Park Bridge
Lender Services LLC, as Operating Advisor and as Asset Representations Reviewer
(filed as Exhibit 4.5 to the registrant's Current Report on Form 8-K filed on
December 13, 2023 under Commission File No. 333-258342-03 and incorporated by
reference herein).

 4.5
 Pooling and Servicing Agreement, dated as of December 1,
2023, among Wells Fargo Commercial Mortgage Securities, Inc., as Depositor,
Wells Fargo Bank, National Association, as Master Servicer, Argentic Services
Company LP, as Special Servicer, Computershare Trust Company, National
Association, as Certificate Administrator and as Trustee, and BellOak, LLC, as
Operating Advisor and as Asset Representations Reviewer (filed as Exhibit 4.3
to the registrant's Current Report on Form 8-K/A filed on December 21, 2023
under Commission File No. 333-258342-03 and incorporated by reference herein).

 4.6
 Co-Lender Agreement, dated as of December 11, 2023, by
and between Citi Real Estate Funding Inc., as Initial Note A-1 Holder, Citi
Real Estate Funding Inc., as Initial Note A-2 Holder, Citi Real Estate Funding
Inc., as Initial Note A-3 Holder, and Citi Real Estate Funding Inc., as Initial
Note A-4 Holder (filed as Exhibit 4.6 to the registrant's Current Report on
Form 8-K/A filed on December 21, 2023 under Commission File No. 333-258342-03
and incorporated by reference herein).

 4.7
 Co-Lender Agreement, dated as of December 4, 2023, by and
between Citi Real Estate Funding Inc., as Initial Note A-1 Holder, Citi Real
Estate Funding Inc., as Initial Note A-2 Holder, and Citi Real Estate Funding
Inc., as Initial Note A-3 Holder (filed as Exhibit 4.7 to the registrant's
Current Report on Form 8-K filed on December 13, 2023 under Commission File No.
333-258342-03 and incorporated by reference herein).

 4.8
 Co-Lender Agreement, dated as of November 27, 2023, by
and between Citi Real Estate Funding Inc., as Initial Note A-1 Holder, and Citi
Real Estate Funding Inc., as Initial Note A-2 Holder (filed as Exhibit 4.8 to
the registrant's Current Report on Form 8-K filed on December 13, 2023 under

 4.9
 Co-Lender Agreement, dated as of November 3, 2023, by and
between Argentic Real Estate Finance 2 LLC, as Initial Note A-1-1 Holder,
Argentic Real Estate Finance 2 LLC, as Initial Note A-1-2 Holder, and Goldman
Sachs Bank USA, as Initial Note A-2 Holder (filed as Exhibit 4.9 to the
registrant's Current Report on Form 8-K filed on December 13, 2023 under

 4.10
 Agreement Between Note Holders, dated as of May 25, 2023,
by and between Bank of America, N.A., as Initial Note A-1-1 Holder, Bank of
America, N.A., as Initial Note A-1-2 Holder, Bank of America, N.A., as Initial
Note A-1-3 Holder, Bank of America, N.A., as Initial Note A-1-4 Holder,
JPMorgan Chase Bank, National Association, as Initial Note A-2-1 Holder,
JPMorgan Chase Bank, National Association, as Initial Note A-2-2 Holder,
JPMorgan Chase Bank, National Association, as Initial Note A-2-3 Holder,
JPMorgan Chase Bank, National Association, as Initial Note A-2-4 Holder, Bank
of Montreal, as Initial Note A-3-1 Holder, Bank of Montreal, as Initial Note
A-3-2 Holder, Bank of Montreal, as Initial Note A-3-3 Holder, Bank of Montreal,
as Initial Note A-3-4 Holder, Bank of Montreal, as Initial Note A-3-5 Holder,
Bank of Montreal, as Initial Note A-3-6 Holder, Barclays Capital Real Estate
Inc., as Initial Note A-4-1 Holder, and Barclays Capital Real Estate Inc., as
Initial Note A-4-2 Holder (filed as Exhibit 4.10 to the registrant's Current
Report on Form 8-K filed on December 13, 2023 under Commission File No.
333-258342-03 and incorporated by reference herein).

 4.11
 Agreement Between Note Holders, dated as of October 5,
2023, by and between Wells Fargo Bank, National Association, as Initial Note
A-1-1 Holder, Wells Fargo Bank, National Association, as Initial Note A-1-2
Holder, Wells Fargo Bank, National Association, as Initial Note A-1-3 Holder,
Wells Fargo Bank, National Association, as Initial Note A-1-4 Holder, Soci t
G n rale Financial Corporation, as Initial Note A-2-1 Holder, Soci t general
Financial Corporation, as Initial Note A-2-2 Holder, Soci t G n rale Financial
Corporation, as Initial Note A-2-3 Holder, Soci t general Financial
Corporation, as Initial Note A-2-4 Holder, DBR Investments Co. Limited, as
Initial Note A-3-1 Holder, DBR Investments Co. Limited, as Initial Note A-3-2
Holder, DBR Investments Co. Limited, as Initial Note A-3-3 Holder, DBR
Investments Co. Limited, as Initial Note A-3-4 Holder, DBR Investments Co.
Limited, as Initial Note A-3-5 Holder, Citi Real Estate Funding Inc., as
Initial Note A-4-1 Holder, Citi Real Estate Funding Inc., as Initial Note A-4-2
Holder, and Citi Real Estate Funding Inc., as Initial Note A-4-3 Holder (filed
as Exhibit 4.11 to the registrant's Current Report on Form 8-K filed on
December 13, 2023 under Commission File No. 333-258342-03 and incorporated by
reference herein).

 4.12
 Agreement Between Note Holders, dated as of October 3,
2023, by and between Barclays Capital Real Estate Inc., as Initial Note A-1
Holder, Barclays Capital Real Estate Inc., as Initial Note A-2 Holder, and
Goldman Sachs Bank USA, as Initial Note A-3 Holder (filed as Exhibit 4.1 to the
registrant's Current Report on Form 8-K filed on December 13, 2023 under

 4.13
 Agreement Between Note Holders, dated as of October 25,
2023, by and between Barclays Capital Real Estate Inc., as Initial Note A-1
Holder, JPMorgan Chase Bank National Association, as Initial Note A-2 Holder,
Wells Fargo Bank, National Association, as Initial Note A-3 Holder, Barclays
Capital Real Estate Inc., as Initial Note A-4 Holder, JPMorgan Chase Bank
National Association, as Initial Note A-5 Holder, Wells Fargo Bank, National
Association, as Initial Note A-6 Holder, Barclays Capital Real Estate Inc., as
Initial Note A-7 Holder, JPMorgan Chase Bank National Association, as Initial
Note A-8 Holder, Wells Fargo Bank, National Association, as Initial Note A-9
Holder, Wells Fargo Bank, National Association, as Initial Note A-10 Holder,
JPMorgan Chase Bank National Association, as Initial Note A-11 Holder, and
JPMorgan Chase Bank National Association, as Initial Note A-12 Holder (filed as
Exhibit 4.13 to the registrant's Current Report on Form 8-K filed on December
13, 2023 under Commission File No. 333-258342-03 and incorporated by reference
herein).

 4.14
 Co-Lender Agreement, dated as of November 17, 2023 by and
among 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, and JPMorgan Chase
Bank, National Association, as Initial Note A-5 Holder (filed as Exhibit 4.14
to the registrant's Current Report on Form 8-K filed on December 13, 2023 under

 4.15
 Primary Servicing Agreement, dated as of December 1,
2023, by and between Midland Loan Services, a Division of PNC Bank, National
Association, as Primary Servicer, and Wells Fargo Bank, National Association,
as Master Servicer (filed as Exhibit 99.5 to the registrant's Current Report on
Form 8-K filed on December 13, 2023 under Commission File No. 333-258342-03 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
National Association, as Master Servicer

 33.2
 LNR Partners, LLC, as Special Servicer

 33.3
as Trustee and Certificate Administrator

 33.4
as Custodian

 33.5
 Pentalpha Surveillance LLC, as Operating Advisor

 33.6
National Association, as Primary Servicer of the Bala Plaza Portfolio Mortgage
Loan (see Exhibit 33.1)

 33.7
 LNR Partners, LLC, as Special Servicer of the Bala
Plaza Portfolio Mortgage Loan (see Exhibit 33.2)

 33.8
Computershare Trust Company, National Association, as Trustee of the Bala Plaza
Portfolio Mortgage Loan (Omitted. See Explanatory Notes.)

 33.9
as Custodian of the Bala Plaza Portfolio Mortgage Loan (see Exhibit 33.4)

 33.10
the Bala Plaza Portfolio Mortgage Loan (see Exhibit 33.5)

 33.11
National Association, as Primary Servicer of the Axis Apartments Mortgage Loan
(see Exhibit 33.1)

 33.12
 LNR Partners, LLC, as Special Servicer of the Axis
Apartments Mortgage Loan (see Exhibit 33.2)

 33.13
Computershare Trust Company, National Association, as Trustee of the Axis
Apartments Mortgage Loan (Omitted. See Explanatory Notes.)

 33.14
as Custodian of the Axis Apartments Mortgage Loan (see Exhibit 33.4)

 33.15
the Axis Apartments Mortgage Loan (see Exhibit 33.5)

 33.16
National Association, as Primary Servicer of the 645 North Michigan Avenue
Mortgage Loan (see Exhibit 33.1)

 33.17
 LNR Partners, LLC, as Special Servicer of the 645
North Michigan Avenue Mortgage Loan (see Exhibit 33.2)

 33.18
Computershare Trust Company, National Association, as Trustee of the 645 North
Michigan Avenue Mortgage Loan (Omitted. See Explanatory Notes.)

 33.19
as Custodian of the 645 North Michigan Avenue Mortgage Loan (see Exhibit 33.4)

 33.20
the 645 North Michigan Avenue Mortgage Loan (see Exhibit 33.5)

 33.21
National Association, as Primary Servicer of the Fashion Valley Mall Mortgage
Loan (see Exhibit 33.1)

 33.22
Fashion Valley Mall Mortgage Loan (see Exhibit 33.2)

 33.23
Computershare Trust Company, National Association, as Trustee of the Fashion
Valley Mall Mortgage Loan (Omitted. See Explanatory Notes.)

 33.24
as Custodian of the Fashion Valley Mall Mortgage Loan (see Exhibit 33.4)

 33.25
the Fashion Valley Mall Mortgage Loan (see Exhibit 33.5)

 33.26
National Association, as Primary Servicer of the Outlet Shoppes at Atlanta
Mortgage Loan (see Exhibit 33.1)

 33.27
Rialto Capital Advisors, LLC, as Special Servicer of the Outlet Shoppes at
Atlanta Mortgage Loan (Omitted. See Explanatory Notes.)

 33.28
Computershare Trust Company, National Association, as Trustee of the Outlet
Shoppes at Atlanta Mortgage Loan (Omitted. See Explanatory Notes.)

 33.29
as Custodian of the Outlet Shoppes at Atlanta Mortgage Loan (see Exhibit 33.4)

 33.30
the Outlet Shoppes at Atlanta Mortgage Loan (see Exhibit 33.5)

 33.31
National Association, as Primary Servicer of the Sugar Land Town Square
Mortgage Loan (see Exhibit 33.1)

 33.32
 LNR Partners, LLC, as Special Servicer of the Sugar
Land Town Square Mortgage Loan (see Exhibit 33.2)

 33.33
Computershare Trust Company, National Association, as Trustee of the Sugar Land
Town Square Mortgage Loan (Omitted. See Explanatory Notes.)

 33.34
as Custodian of the Sugar Land Town Square Mortgage Loan (see Exhibit 33.4)

 33.35
Advisor of the Sugar Land Town Square Mortgage Loan

 33.36
National Association, as Primary Servicer of the Philadelphia Marriott Downtown
Mortgage Loan (see Exhibit 33.1)

 33.37
Philadelphia Marriott Downtown Mortgage Loan (see Exhibit 33.2)

 33.38
Computershare Trust Company, National Association, as Trustee of the
Philadelphia Marriott Downtown Mortgage Loan (Omitted. See Explanatory Notes.)

 33.39
as Custodian of the Philadelphia Marriott Downtown Mortgage Loan (see Exhibit
33.4)

 33.40
Advisor of the Philadelphia Marriott Downtown Mortgage Loan (see Exhibit 33.35)

 33.41
National Association, as Primary Servicer of the Nvidia Santa Clara Mortgage
Loan (see Exhibit 33.1)

 33.42
KeyBank National Association, as Special Servicer of the Nvidia Santa Clara
Mortgage Loan (Omitted. See Explanatory Notes.)

 33.43
Computershare Trust Company, National Association, as Trustee of the Nvidia
Santa Clara Mortgage Loan (Omitted. See Explanatory Notes.)

 33.44
as Custodian of the Nvidia Santa Clara Mortgage Loan (see Exhibit 33.4)

 33.45
Advisor of the Nvidia Santa Clara Mortgage Loan (see Exhibit 33.35)

 33.46
 Wells Fargo Bank, National Association, as Primary
Servicer of the Arundel Mills and Marketplace Mortgage Loan

 33.47
 Argentic Services Company LP, as Special Servicer
of the Arundel Mills and Marketplace Mortgage Loan

 33.48
Computershare Trust Company, National Association, as Trustee of the Arundel
Mills and Marketplace Mortgage Loan (Omitted. See Explanatory Notes.)

 33.49
as Custodian of the Arundel Mills and Marketplace Mortgage Loan (see Exhibit
33.4)

 33.50
 BellOak, LLC, as Operating Advisor of the Arundel
Mills and Marketplace Mortgage Loan

 33.51
 CoreLogic Solutions, LLC, as Servicing Function
Participant of the Arundel Mills and Marketplace Mortgage Loan

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

 34.1
National Association, as Master Servicer

 34.2
 LNR Partners, LLC, as Special Servicer

 34.3
as Trustee and Certificate Administrator

 34.4
as Custodian

 34.5
 Pentalpha Surveillance LLC, as Operating Advisor

 34.6
National Association, as Primary Servicer of the Bala Plaza Portfolio Mortgage
Loan (see Exhibit 34.1)

 34.7
 LNR Partners, LLC, as Special Servicer of the Bala
Plaza Portfolio Mortgage Loan (see Exhibit 34.2)

 34.8
Computershare Trust Company, National Association, as Trustee of the Bala Plaza
Portfolio Mortgage Loan (Omitted. See Explanatory Notes.)

 34.9
as Custodian of the Bala Plaza Portfolio Mortgage Loan (see Exhibit 34.4)

 34.10
the Bala Plaza Portfolio Mortgage Loan (see Exhibit 34.5)

 34.11
National Association, as Primary Servicer of the Axis Apartments Mortgage Loan
(see Exhibit 34.1)

 34.12
 LNR Partners, LLC, as Special Servicer of the Axis
Apartments Mortgage Loan (see Exhibit 34.2)

 34.13
Computershare Trust Company, National Association, as Trustee of the Axis
Apartments Mortgage Loan (Omitted. See Explanatory Notes.)

 34.14
as Custodian of the Axis Apartments Mortgage Loan (see Exhibit 34.4)

 34.15
the Axis Apartments Mortgage Loan (see Exhibit 34.5)

 34.16
National Association, as Primary Servicer of the 645 North Michigan Avenue
Mortgage Loan (see Exhibit 34.1)

 34.17
 LNR Partners, LLC, as Special Servicer of the 645
North Michigan Avenue Mortgage Loan (see Exhibit 34.2)

 34.18
Computershare Trust Company, National Association, as Trustee of the 645 North
Michigan Avenue Mortgage Loan (Omitted. See Explanatory Notes.)

 34.19
as Custodian of the 645 North Michigan Avenue Mortgage Loan (see Exhibit 34.4)

 34.20
the 645 North Michigan Avenue Mortgage Loan (see Exhibit 34.5)

 34.21
National Association, as Primary Servicer of the Fashion Valley Mall Mortgage
Loan (see Exhibit 34.1)

 34.22
Fashion Valley Mall Mortgage Loan (see Exhibit 34.2)

 34.23
Computershare Trust Company, National Association, as Trustee of the Fashion
Valley Mall Mortgage Loan (Omitted. See Explanatory Notes.)

 34.24
as Custodian of the Fashion Valley Mall Mortgage Loan (see Exhibit 34.4)

 34.25
the Fashion Valley Mall Mortgage Loan (see Exhibit 34.5)

 34.26
National Association, as Primary Servicer of the Outlet Shoppes at Atlanta
Mortgage Loan (see Exhibit 34.1)

 34.27
Rialto Capital Advisors, LLC, as Special Servicer of the Outlet Shoppes at
Atlanta Mortgage Loan (Omitted. See Explanatory Notes.)

 34.28
Computershare Trust Company, National Association, as Trustee of the Outlet
Shoppes at Atlanta Mortgage Loan (Omitted. See Explanatory Notes.)

 34.29
as Custodian of the Outlet Shoppes at Atlanta Mortgage Loan (see Exhibit 34.4)

 34.30
the Outlet Shoppes at Atlanta Mortgage Loan (see Exhibit 34.5)

 34.31
National Association, as Primary Servicer of the Sugar Land Town Square
Mortgage Loan (see Exhibit 34.1)

 34.32
 LNR Partners, LLC, as Special Servicer of the Sugar
Land Town Square Mortgage Loan (see Exhibit 34.2)

 34.33
Computershare Trust Company, National Association, as Trustee of the Sugar Land
Town Square Mortgage Loan (Omitted. See Explanatory Notes.)

 34.34
as Custodian of the Sugar Land Town Square Mortgage Loan (see Exhibit 34.4)

 34.35
Advisor of the Sugar Land Town Square Mortgage Loan

 34.36
National Association, as Primary Servicer of the Philadelphia Marriott Downtown
Mortgage Loan (see Exhibit 34.1)

 34.37
Philadelphia Marriott Downtown Mortgage Loan (see Exhibit 34.2)

 34.38
Computershare Trust Company, National Association, as Trustee of the
Philadelphia Marriott Downtown Mortgage Loan (Omitted. See Explanatory Notes.)

 34.39
as Custodian of the Philadelphia Marriott Downtown Mortgage Loan (see Exhibit
34.4)

 34.40
Advisor of the Philadelphia Marriott Downtown Mortgage Loan (see Exhibit 34.35)

 34.41
National Association, as Primary Servicer of the Nvidia Santa Clara Mortgage
Loan (see Exhibit 34.1)

 34.42
KeyBank National Association, as Special Servicer of the Nvidia Santa Clara
Mortgage Loan (Omitted. See Explanatory Notes.)

 34.43
Computershare Trust Company, National Association, as Trustee of the Nvidia
Santa Clara Mortgage Loan (Omitted. See Explanatory Notes.)

 34.44
as Custodian of the Nvidia Santa Clara Mortgage Loan (see Exhibit 34.4)

 34.45
Advisor of the Nvidia Santa Clara Mortgage Loan (see Exhibit 34.35)

 34.46
 Wells Fargo Bank, National Association, as Primary
Servicer of the Arundel Mills and Marketplace Mortgage Loan

 34.47
 Argentic Services Company LP, as Special Servicer
of the Arundel Mills and Marketplace Mortgage Loan

 34.48
Computershare Trust Company, National Association, as Trustee of the Arundel
Mills and Marketplace Mortgage Loan (Omitted. See Explanatory Notes.)

 34.49
as Custodian of the Arundel Mills and Marketplace Mortgage Loan (see Exhibit
34.4)

 34.50
 BellOak, LLC, as Operating Advisor of the Arundel
Mills and Marketplace Mortgage Loan

 34.51
 CoreLogic Solutions, LLC, as Servicing Function
Participant of the Arundel Mills and Marketplace Mortgage Loan

Servicer compliance statements.

 35.1
National Association, as Master Servicer

 35.2
 LNR Partners, LLC, as Special Servicer

 35.3
as Certificate Administrator

 35.4
National Association, as Primary Servicer of the Bala Plaza Portfolio Mortgage
Loan (see Exhibit 35.1)

 35.5
 LNR Partners, LLC, as Special Servicer of the Bala
Plaza Portfolio Mortgage Loan (see Exhibit 35.2)

 35.6
National Association, as Primary Servicer of the Axis Apartments Mortgage Loan
(see Exhibit 35.1)

 35.7
 LNR Partners, LLC, as Special Servicer of the Axis
Apartments Mortgage Loan (see Exhibit 35.2)

 35.8
National Association, as Primary Servicer of the 645 North Michigan Avenue
Mortgage Loan (see Exhibit 35.1)

 35.9
 LNR Partners, LLC, as Special Servicer of the 645
North Michigan Avenue Mortgage Loan (see Exhibit 35.2)

 35.10
National Association, as Primary Servicer of the Fashion Valley Mall Mortgage
Loan (see Exhibit 35.1)

 35.11
Fashion Valley Mall Mortgage Loan (see Exhibit 35.2)

 35.12
National Association, as Primary Servicer of the Outlet Shoppes at Atlanta
Mortgage Loan (see Exhibit 35.1)

 35.13
Rialto Capital Advisors, LLC, as Special Servicer of the Outlet Shoppes at
Atlanta Mortgage Loan (Omitted. See Explanatory Notes.)

 35.14
National Association, as Primary Servicer of the Sugar Land Town Square
Mortgage Loan (see Exhibit 35.1)

 35.15
 LNR Partners, LLC, as Special Servicer of the Sugar
Land Town Square Mortgage Loan (see Exhibit 35.2)

 35.16
National Association, as Primary Servicer of the Philadelphia Marriott Downtown
Mortgage Loan (see Exhibit 35.1)

 35.17
 LNR Partners, LLC, as Special Servicer of the Philadelphia
Marriott Downtown Mortgage Loan (see Exhibit 35.2)

 35.18
National Association, as Primary Servicer of the Nvidia Santa Clara Mortgage
Loan (see Exhibit 35.1)

 35.19
KeyBank National Association, as Special Servicer of the Nvidia Santa Clara
Mortgage Loan (Omitted. See Explanatory Notes.)

 35.20
Wells Fargo Bank, National Association, as Primary Servicer of the Arundel Mills
and Marketplace Mortgage Loan (Omitted. See Explanatory Notes.)

 35.21
Argentic Services Company LP, as Special Servicer of the Arundel Mills and
Marketplace Mortgage Loan (Omitted. See Explanatory Notes.)

 99.1
 Mortgage Loan Purchase Agreement, dated as of December 21,
2023, 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 December 13, 2023 under

 99.2
 Mortgage Loan Purchase Agreement, dated as of December
21, 2023, between J.P. Morgan Chase Commercial Mortgage Securities Corp. and
Citi Real Estate Funding Inc. (filed as Exhibit 99.2 to the registrant's
Current Report on Form 8-K/A filed on December 21, 2023 under Commission File
No. 333-258342-03 and incorporated by reference herein).

 99.3
 Mortgage Loan Purchase Agreement, dated as of December
21, 2023, between J.P. Morgan Chase Commercial Mortgage Securities Corp. and
Goldman Sachs Mortgage Company (filed as Exhibit 99.3 to the registrant's
Current Report on Form 8-K filed on December 13, 2023 under Commission File No.
333-258342-03 and incorporated by reference herein).

 99.4
 Mortgage Loan Purchase Agreement, dated as of December
21, 2023, between J.P. Morgan Chase Commercial Mortgage Securities Corp. and
Bank of America, National Association (filed as Exhibit 99.4 to the
registrant's Current Report on Form 8-K filed on December 13, 2023 under

 (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 14, 2024