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: 333-226943-10

 Central Index Key Number of the issuing entity:
0001858289

 Benchmark 2021-B26 Mortgage Trust

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

 Central Index Key Number of the depositor: 0001013454

 Deutsche Mortgage & Asset
Receiving Corporation

 (exact name of the depositor 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: 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: 0000835271

 JPMorgan Chase Bank, 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)

 35-7287138

 38-4178110

 38-4178111

 (I.R.S. Employer

 Identification Numbers)

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

 Wells Fargo Bank, National Association

 as Certificate Administrator

 9062 Old Annapolis Road

 Columbia, MD

 (Address of principal
executive offices of the issuing entity)

 21045

 (Zip Code)

 Registrant's telephone number,
including area code:

 (212) 250-2500

 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 Equus Industrial Portfolio Mortgage Loan
and the iPark 84 Innovation Center Mortgage Loan, which constituted
approximately 9.7% and 6.1%, 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 Equus
Industrial Portfolio Mortgage Loan, two other pari passu loans and ten
subordinate companion loans, each of which are not assets of the issuing entity
and (b) with respect to the iPark 84 Innovation Center Mortgage Loan, one other
 pari passu loan, which is not an asset of the issuing entity. These loan
combinations, including the Equus Industrial Portfolio Mortgage Loan and the
iPark 84 Innovation Center 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 JW Marriott Nashville Mortgage Loan, which
constituted approximately 2.0% of the asset pool of the issuing entity as of
its cut-off date. The JW Marriott Nashville Mortgage Loan is an asset of
the issuing entity and is part of a loan combination that includes the JW
Marriott Nashville Mortgage Loan and seven other pari passu loans, which
are not assets of the issuing entity. A pari passu portion of the loan
combination was securitized in the Benchmark 2021-B23 Mortgage Trust
transaction, Commission File Number 333-228597-08 (the " Benchmark 2021-B23
Transaction "). This loan combination, including the JW Marriott Nashville
Mortgage Loan, is being serviced and administered pursuant to the pooling and
servicing agreement for the Benchmark 2021-B23 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 141 Livingston Mortgage Loan, which
constituted approximately 1.3% of the asset pool of the issuing entity as of
its cut-off date. The 141 Livingston Mortgage Loan is an asset of the
issuing entity and is part of a loan combination that includes the 141
Livingston 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 Benchmark 2021-B24 Mortgage Trust
transaction, Commission File Number 333-226123-11 (the " Benchmark 2021-B24
Transaction "). This loan combination, including the 141 Livingston Mortgage
Loan, is being serviced and administered pursuant to the pooling and servicing
agreement for the Benchmark 2021-B24 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 Burlingame Point Mortgage Loan, which
constituted approximately 9.8% of the asset pool of the issuing entity as of
its cut-off date. The Burlingame Point Mortgage Loan is an asset of the
issuing entity and is part of a loan combination that includes the Burlingame
Point Mortgage Loan, fourteen other pari passu loans and three
subordinate companion loans, each of which are not assets of the issuing
entity. A pari passu portion of the loan combination was securitized in
the BGME Trust 2021-VR transaction (the " BGME Trust 2021-VR Transaction ").
This loan combination, including the Burlingame Point Mortgage Loan, is being
serviced and administered pursuant to the trust and servicing agreement for the
BGME Trust 2021-VR 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 Amazon Seattle Mortgage Loan, which
constituted approximately 9.5% of the asset pool of the issuing entity as of
its cut-off date. The Amazon Seattle Mortgage Loan is an asset of the
issuing entity and is part of a loan combination that includes the Amazon
Seattle Mortgage Loan, three other pari passu loans and one subordinate
companion loan, each of which are not assets of the issuing entity. A pari
passu portion of the loan combination was securitized in the Benchmark
2021-B25 Mortgage Trust transaction, Commission File Number 333-226082-10 (the
" Benchmark 2021-B25 Transaction "). This loan combination, including the
Amazon Seattle Mortgage Loan, is being serviced and administered pursuant to
the pooling and servicing agreement for the Benchmark 2021-B25 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.

 KeyBank 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 March 17, 2023 and the primary
servicer of the Burlingame Point Mortgage Loan. As a result, KeyBank National
Association is a "servicer" as defined in Item 1108(a)(2)(iii) of Regulation
AB, in the capacities described above, because it is servicing mortgage loans
that constituted 10% or more of the assets of the issuing entity as of its
cut-off date. The assessments of compliance with applicable servicing criteria,
accountants' attestation reports and servicer compliance statements delivered
by KeyBank National Association in the capacities described above are listed in
the Exhibit Index.

 Wells Fargo Bank, National
Association is the custodian of the mortgage loans serviced under the Pooling
and Servicing Agreement, the Burlingame Point Mortgage Loan, the Amazon Seattle
Mortgage Loan and the 141 Livingston Mortgage Loan. As a result, Wells
Fargo Bank, National Association is a servicing function participant in the
capacities described above, because it is servicing mortgage loans that
constituted 5% or more of the assets of the issuing entity as of its cut-off
date. The assessments of compliance with applicable servicing criteria and
accountants' attestation reports delivered by Wells Fargo Bank, National
Association in the capacities described above are listed in the Exhibit Index.

 Park Bridge Lender Services LLC is
the operating advisor of the mortgage loans serviced under the Pooling and
Servicing Agreement, the JW Marriott Nashville Mortgage Loan and the 141
Livingston Mortgage Loan. As a result, Park Bridge Lender Services LLC is
a servicing function participant in the capacities described above, because it
is servicing mortgage loans that constituted 5% or more of the assets of the
issuing entity as of its cut-off date. The assessments of compliance with
applicable servicing criteria and accountants' attestation reports delivered by
Park Bridge Lender Services LLC in the capacities described above are listed in
the Exhibit Index.

 Midland Loan Services, a Division
of PNC Bank, National Association is the primary servicer of the Amazon Seattle
Mortgage Loan, the JW Marriott Nashville Mortgage Loan and the 141 Livingston
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.

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

 Wells Fargo Bank, National
Association acts as trustee of the Equus Industrial Portfolio Mortgage Loan,
the iPark 84 Innovation Center Mortgage Loan, the 141 Livingston Mortgage Loan,
the Burlingame Point Mortgage Loan and the Amazon Seattle Mortgage Loan.
Pursuant to the Pooling and Servicing Agreement, the pooling and servicing
agreement for the Benchmark 2021-B24 Transaction, the trust and servicing
agreement for the BGME Trust 2021-VR Transaction and the pooling and servicing
agreement for the Benchmark 2021-B25 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 Equus Industrial Portfolio
Mortgage Loan, the iPark 84 Innovation Center Mortgage Loan, the 141 Livingston
Mortgage Loan, the Burlingame Point Mortgage Loan and the Amazon Seattle
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 JW Marriott Nashville Mortgage Loan.
Pursuant to the pooling and servicing agreement for the Benchmark 2021-B23
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 JW Marriott Nashville 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 an assessment of compliance with applicable
servicing criteria, accountants' attestation report and servicer compliance
statement from Computershare Trust Company, National Association (" CTCNA ").
CTCNA was engaged by Wells Fargo Bank, National Association (" Wells Fargo "),
in its capacity as certificate administrator and custodian, to perform certain
specified servicing functions identified in the assessment of compliance with
applicable servicing criteria and accountants' attestation reports. Wells
Fargo engaged CTCNA in connection with the sale of Wells Fargo's corporate
trust services business to CTCNA and its affiliates. Further, under the
principles-based definition of "servicer" set forth in Item 1101(j) of
Regulation AB that looks to the functions that an entity performs, this party
is a "servicer" for the purposes of Item 1123 of Regulation AB. See
Compliance and Disclosure Interpretations, Section 301.01 (Item 1101(j)).

 The
assessments of compliance with applicable servicing criteria, accountants'
attestation reports and servicer compliance statements of the certificate
administrator of the 141 Livingston Mortgage Loan, the Burlingame Point
Mortgage Loan, the Amazon Seattle Mortgage Loan and the JW Marriott Nashville
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 JW Marriott
Nashville Mortgage Loan and the 141 Livingston Mortgage Loan, (i) the reports
on assessment of compliance with servicing criteria and attestation reports on
assessment of compliance with servicing criteria of CWCapital Asset Management
LLC as special servicer of the JW Marriott Nashville Mortgage Loan, Citibank,
N.A. as custodian of the JW Marriott Nashville Mortgage Loan and Greystone
Servicing Company LLC as special servicer of the 141 Livingston 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 CWCapital
Asset Management LLC as special servicer of the JW Marriott Nashville Mortgage
Loan and Greystone Servicing Company LLC as special servicer of the 141
Livingston Mortgage Loan, listed on the Exhibit Index are omitted from this
Annual Report on Form 10-K as they are not required by Item 1123 of Regulation
AB to be included on this Annual Report on Form 10-K because they are each an
unaffiliated party that is not a "servicer" that meets the criteria in Item
1108(a)(2)(i) through (iii) of Regulation AB.

 Item 1. Business.

 Item 1A. Risk Factors.

 Item 1B. Unresolved Staff Comments.

 None.

 Item 1C. Cybersecurity.

 Item 2. Properties.

 Item 3. Legal Proceedings.

 Item 4. Mine Safety Disclosures.

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

 Item 6. [Reserved]

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

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

 Item 8. Financial Statements and Supplementary Data.

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

 Item 9A. Controls and Procedures.

 Item 9B. Other Information.

 None.

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

 None.

 Item 10. Directors, Executive Officers and Corporate
Governance.

 Item 11. Executive Compensation.

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

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

 Item 14. Principal Accountant Fees and Services.

 ADDITIONAL DISCLOSURE ITEMS FOR REGULATION AB

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

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

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

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

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

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

 Item 1117 of Regulation AB, Legal Proceedings.

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

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

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

 The information regarding this Item has been previously
provided in the prospectus of the Registrant relating to the issuing entity
filed on May 27, 2021 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 Schedule
II 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 JW Marriott Nashville Mortgage
Loan, which is being serviced and administered pursuant to the pooling and
servicing agreement for the Benchmark 2021-B23 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 2021-B23 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 2021-B23 Transaction responsible for each applicable servicing
criteria set forth in Item 1122(d).

assessments of compliance with respect to the 141 Livingston Mortgage Loan,
which is being serviced and administered pursuant to the pooling and servicing
agreement for the Benchmark 2021-B24 Transaction, are attached hereto under
Item 15 to this Annual Report on Form 10-K. Attached as Exhibit AA to the
pooling and servicing agreement for the Benchmark 2021-B24 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
Benchmark 2021-B24 Transaction responsible for each applicable servicing
criteria set forth in Item 1122(d).

assessments of compliance with respect to the Burlingame Point Mortgage Loan,
which is being serviced and administered pursuant to the trust and servicing
agreement for the BGME Trust 2021-VR Transaction, are attached hereto under
Item 15 to this Annual Report on Form 10-K. Attached as Exhibit L to the trust
and servicing agreement for the BGME Trust 2021-VR 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 BGME
Trust 2021-VR Transaction responsible for each applicable servicing criteria
set forth in Item 1122(d).

assessments of compliance with respect to the Amazon Seattle Mortgage Loan,
which is being serviced and administered pursuant to the pooling and servicing
agreement for the Benchmark 2021-B25 Transaction, are attached hereto under
Item 15 to this Annual Report on Form 10-K. Attached as Exhibit AA to the
pooling and servicing agreement for the Benchmark 2021-B25 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
Benchmark 2021-B25 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 May 1, 2021, between Deutsche Mortgage
& Asset Receiving Corporation, as Depositor, KeyBank National Association,
as Master Servicer, KeyBank National Association, as General Special Servicer,
Situs Holdings, LLC, as Equus Industrial Portfolio Special Servicer, Wells
Fargo Bank, National Association, as Trustee, Wells Fargo Bank, National
Association, as Certificate Administrator, Paying Agent and Custodian, and Park
Bridge Lender Services LLC, as Operating Advisor and Asset Representations
Reviewer (filed as Exhibit 4.1 to the registrant's Current Report on Form 8-K/A
filed on August 4, 2021 under Commission File No. 333-226943-10 and

 4.2
 Pooling
and Servicing Agreement, dated as of February 1, 2021, among Citigroup
Commercial Mortgage Securities Inc., as Depositor, Midland Loan Services, a
Division of PNC Bank, National Association, as Master Servicer, CWCapital Asset
Management LLC, as a Special Servicer, KeyBank National Association, solely
with respect to the 360 Spear Loan Combination, as a Special Servicer, Situs
Holdings, LLC, solely with respect to the Pittock Block Loan Combination, as a
Special Servicer, Park Bridge Lender Services LLC, as Operating Advisor and
Asset Representations Reviewer, Citibank, N.A., as Certificate Administrator,
and Wilmington Trust, National Association, as Trustee (filed as Exhibit 99.7
to the registrant's Current Report on Form 8-K filed on May 27, 2021 under
Commission File No. 333-226943-10 and incorporated by reference herein).

 4.3
 Pooling
and Servicing Agreement, dated and effective as of March 1, 2021, between J.P.
Morgan Chase Commercial Mortgage Securities Corp., as Depositor, Midland Loan
Services, a Division of PNC Bank, National Association, as Master Servicer,
Greystone Servicing Company LLC, as Special Servicer, Wells Fargo Bank,
National Association, as Certificate Administrator, Wells Fargo Bank, National
Association, as Trustee, and Park Bridge Lender Services LLC, as Operating
Advisor and as Asset Representations Reviewer (filed as Exhibit 99.8 to the
registrant's Current Report on Form 8-K filed on May 27, 2021 under Commission
File No. 333-226943-10 and incorporated by reference herein).

 4.4
 Trust
and Servicing Agreement, dated as of April 21, 2021, among GS Mortgage
Securities Corporation II, as Depositor, KeyBank National Association, as
Servicer, Situs Holdings, LLC, as Special Servicer, Wells Fargo Bank, National
Association, as Certificate Administrator, Custodian and Trustee, and Pentalpha
Surveillance LLC, as Operating Advisor (filed as Exhibit 99.5 to the
registrant's Current Report on Form 8-K filed on May 27, 2021 under Commission
File No. 333-226943-10 and incorporated by reference herein).

 4.5
 Pooling
and Servicing Agreement, dated and effective as of April 1, 2021, among GS
Mortgage Securities Corporation II, as Depositor, Midland Loan Services, a
Division of PNC Bank, National Association, as Master Servicer, Rialto Capital
Advisors, LLC, as General Special Servicer, Situs Holdings, LLC, as Amazon
Seattle Special Servicer, Wells Fargo Bank, National Association, as
Certificate Administrator and as Trustee, and Pentalpha Surveillance LLC, as
Operating Advisor and as Asset Representations Reviewer (filed as Exhibit 99.6
to the registrant's Current Report on Form 8-K filed on May 27, 2021 under
Commission File No. 333-226943-10 and incorporated by reference herein).

 4.6
 Primary
Servicing Agreement, dated as of May 1, 2021, between KeyBank National
Association and Midland Loan Services, a Division of PNC Bank, National
Association (filed as Exhibit 99.15 to the registrant's Current Report on Form
8-K filed on May 27, 2021 under Commission File No. 333-226943-10 and

 4.7
 Subservicing
Agreement, dated as of May 1, 2021, between KeyBank National Association and
Berkadia Commercial Mortgage LLC (filed as Exhibit 99.16 to the registrant's
Current Report on Form 8-K/A filed on December 2, 2021 under Commission File
No. 333-226943-10 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
 KeyBank National
Association, as Master Servicer

 33.2
 KeyBank National Association, as General Special
Servicer prior to March 17, 2023 (see Exhibit 33.1)

 33.3
 Argentic Services Company LP, as General Special
Servicer on and after March 17, 2023

 33.4
 Wells Fargo Bank, National Association, as Trustee
and Certificate Administrator

 33.5
 Wells Fargo Bank, National Association, as
Custodian

 33.6
 Park Bridge Lender Services LLC, as Operating
Advisor

 33.7
as Servicing Function Participant for the Certificate Administrator

 33.8
as Servicing Function Participant for the Custodian

 33.9
 Midland Loan Services, a Division of PNC Bank,
National Association, as Primary Servicer

 33.10 Berkadia Commercial Mortgage LLC, as Primary Servicer

 33.11 KeyBank National Association, as Primary Servicer of
the Equus Industrial Portfolio Mortgage Loan (see Exhibit 33.1)

 33.12 Situs Holdings, LLC, as Special Servicer of the Equus
Industrial Portfolio Mortgage Loan

 33.13
Wells Fargo Bank, National Association, as Trustee of the Equus Industrial
Portfolio Mortgage Loan (Omitted. See Explanatory Notes.)

 33.14 Wells Fargo Bank, National Association, as Custodian
of the Equus Industrial Portfolio Mortgage Loan (see Exhibit 33.5)

 33.15 Park Bridge Lender Services LLC, as Operating Advisor
of the Equus Industrial Portfolio Mortgage Loan (see Exhibit 33.6)

 33.16
 Computershare Trust Company, National
Association, as Servicing Function Participant for the Custodian (see Exhibit
33.8)

 33.17 Berkadia Commercial Mortgage LLC, as Primary Servicer
of the iPark 84 Innovation Center Mortgage Loan (see Exhibit 33.10)

 33.18 KeyBank National Association, as Special Servicer of
the iPark 84 Innovation Center Mortgage Loan prior to March 17, 2023 (see
Exhibit 33.1)

 33.19 Argentic Services Company LP, as Special Servicer of
the iPark 84 Innovation Center Mortgage Loan on and after March 17, 2023 (see
Exhibit 33.3)

 33.20
Wells Fargo Bank, National Association, as Trustee of the iPark 84 Innovation
Center Mortgage Loan (Omitted. See Explanatory Notes.)

 33.21 Wells Fargo Bank, National Association, as Custodian
of the iPark 84 Innovation Center Mortgage Loan (see Exhibit 33.5)

 33.22 Park Bridge Lender Services LLC, as Operating Advisor
of the iPark 84 Innovation Center Mortgage Loan (see Exhibit 33.6)

 33.23 Computershare Trust Company, National Association, as
Servicing Function Participant for the Custodian (see Exhibit 33.8)

 33.24 Midland Loan Services, a Division of PNC Bank,
National Association, as Primary Servicer of the JW Marriott Nashville Mortgage
Loan (see Exhibit 33.9)

 33.25
CWCapital Asset Management LLC, as Special Servicer of the JW Marriott
Nashville Mortgage Loan (Omitted. See Explanatory Notes.)

 33.26
Wilmington Trust, National Association, as Trustee of the JW Marriott Nashville

 33.27
Citibank, N.A., as Custodian of the JW Marriott Nashville Mortgage Loan
(Omitted. See Explanatory Notes.)

 33.28 Park Bridge Lender Services LLC, as Operating Advisor
of the JW Marriott Nashville Mortgage Loan (see Exhibit 33.6)

 33.29 Midland Loan Services, a Division of PNC Bank, National
Association, as Primary Servicer of the 141 Livingston Mortgage Loan (see
Exhibit 33.9)

 33.30
Greystone Servicing Company LLC, as Special Servicer of the 141 Livingston

 33.31
Wells Fargo Bank, National Association, as Trustee of the 141 Livingston

 33.32 Wells Fargo Bank, National Association, as Custodian
of the 141 Livingston Mortgage Loan (see Exhibit 33.5)

 33.33 Park Bridge Lender Services LLC, as Operating Advisor
of the 141 Livingston Mortgage Loan (see Exhibit 33.6)

 33.34 Computershare Trust Company, National Association, as
Servicing Function Participant for the Custodian (see Exhibit 33.8)

 33.35 KeyBank National Association, as Primary Servicer of
the Burlingame Point Mortgage Loan (see Exhibit 33.1)

 33.36 Situs Holdings, LLC, as Special Servicer of the
Burlingame Point Mortgage Loan (see Exhibit 33.12)

 33.37
Wells Fargo Bank, National Association, as Trustee of the Burlingame Point

 33.38 Wells Fargo Bank, National Association, as Custodian
of the Burlingame Point Mortgage Loan (see Exhibit 33.5)

 33.39 Pentalpha Surveillance LLC, as Operating Advisor of
the Burlingame Point Mortgage Loan

 33.40 Computershare Trust Company, National Association, as
Servicing Function Participant for the Custodian (see Exhibit 33.8)

 33.41 Midland Loan Services, a Division of PNC Bank,
National Association, as Primary Servicer of the Amazon Seattle Mortgage Loan
(see Exhibit 33.9)

 33.42 Situs Holdings, LLC, as Special Servicer of the
Amazon Seattle Mortgage Loan (see Exhibit 33.12)

 33.43
Wells Fargo Bank, National Association, as Trustee of the Amazon Seattle

 33.44 Wells Fargo Bank, National Association, as Custodian
of the Amazon Seattle Mortgage Loan (see Exhibit 33.5)

 33.45 Pentalpha Surveillance LLC, as Operating Advisor of
the Amazon Seattle Mortgage Loan (see Exhibit 33.39)

 33.46 Computershare Trust Company, National Association, as
Servicing Function Participant for the Custodian (see Exhibit 33.8)

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

 34.1
 KeyBank National Association, as Master Servicer

 34.2
 KeyBank National Association, as General Special
Servicer prior to March 17, 2023 (see Exhibit 34.1)

 34.3
 Argentic Services Company LP, as General Special
Servicer on and after March 17, 2023

 34.4
 Wells Fargo Bank, National Association, as Trustee
and Certificate Administrator

 34.5
 Wells Fargo Bank, National Association, as
Custodian

 34.6
 Park Bridge Lender Services LLC, as Operating
Advisor

 34.7
as Servicing Function Participant for the Certificate Administrator

 34.8
as Servicing Function Participant for the Custodian

 34.9
 Midland Loan Services, a Division of PNC Bank,
National Association, as Primary Servicer

 34.10 Berkadia Commercial Mortgage LLC, as Primary Servicer

 34.11 KeyBank National Association, as Primary Servicer of
the Equus Industrial Portfolio Mortgage Loan (see Exhibit 34.1)

 34.12 Situs Holdings, LLC, as Special Servicer of the Equus
Industrial Portfolio Mortgage Loan

 34.13
Wells Fargo Bank, National Association, as Trustee of the Equus Industrial
Portfolio Mortgage Loan (Omitted. See Explanatory Notes.)

 34.14 Wells Fargo Bank, National Association, as Custodian
of the Equus Industrial Portfolio Mortgage Loan (see Exhibit 34.5)

 34.15 Park Bridge Lender Services LLC, as Operating Advisor
of the Equus Industrial Portfolio Mortgage Loan (see Exhibit 34.6)

 34.16 Computershare Trust Company, National Association, as

 34.17 Berkadia Commercial Mortgage LLC, as Primary Servicer
of the iPark 84 Innovation Center Mortgage Loan (see Exhibit 34.10)

 34.18 KeyBank National Association, as Special Servicer of
the iPark 84 Innovation Center Mortgage Loan prior to March 17, 2023 (see
Exhibit 34.1)

 34.19 Argentic Services Company LP, as Special Servicer of
the iPark 84 Innovation Center Mortgage Loan on and after March 17, 2023 (see
Exhibit 34.3)

 34.20
Wells Fargo Bank, National Association, as Trustee of the iPark 84 Innovation
Center Mortgage Loan (Omitted. See Explanatory Notes.)

 34.21 Wells Fargo Bank, National Association, as Custodian
of the iPark 84 Innovation Center Mortgage Loan (see Exhibit 34.5)

 34.22 Park Bridge Lender Services LLC, as Operating Advisor
of the iPark 84 Innovation Center Mortgage Loan (see Exhibit 34.6)

 34.23 Computershare Trust Company, National Association, as

 34.24 Midland Loan Services, a Division of PNC Bank, National
Association, as Primary Servicer of the JW Marriott Nashville Mortgage Loan
(see Exhibit 34.9)

 34.25
CWCapital Asset Management LLC, as Special Servicer of the JW Marriott
Nashville Mortgage Loan (Omitted. See Explanatory Notes.)

 34.26 Wilmington
Trust, National Association, as Trustee of the JW Marriott Nashville Mortgage
Loan (Omitted. See Explanatory Notes.)

 34.27
Citibank, N.A., as Custodian of the JW Marriott Nashville Mortgage Loan
(Omitted. See Explanatory Notes.)

 34.28 Park Bridge Lender Services LLC, as Operating Advisor
of the JW Marriott Nashville Mortgage Loan (see Exhibit 34.6)

 34.29 Midland Loan Services, a Division of PNC Bank,
National Association, as Primary Servicer of the 141 Livingston Mortgage Loan
(see Exhibit 34.9)

 34.30
Greystone Servicing Company LLC, as Special Servicer of the 141 Livingston

 34.31
Wells Fargo Bank, National Association, as Trustee of the 141 Livingston

 34.32 Wells Fargo Bank, National Association, as Custodian
of the 141 Livingston Mortgage Loan (see Exhibit 34.5)

 34.33 Park Bridge Lender Services LLC, as Operating Advisor
of the 141 Livingston Mortgage Loan (see Exhibit 34.6)

 34.34 Computershare Trust Company, National Association, as

 34.35 KeyBank National Association, as Primary Servicer of
the Burlingame Point Mortgage Loan (see Exhibit 34.1)

 34.36 Situs Holdings, LLC, as Special Servicer of the
Burlingame Point Mortgage Loan (see Exhibit 34.12)

 34.37
Wells Fargo Bank, National Association, as Trustee of the Burlingame Point

 34.38 Wells Fargo Bank, National Association, as Custodian
of the Burlingame Point Mortgage Loan (see Exhibit 34.5)

 34.39 Pentalpha Surveillance LLC, as Operating Advisor of
the Burlingame Point Mortgage Loan

 34.40 Computershare Trust Company, National Association, as

 34.41 Midland Loan Services, a Division of PNC Bank,
National Association, as Primary Servicer of the Amazon Seattle Mortgage Loan
(see Exhibit 34.9)

 34.42 Situs Holdings, LLC, as Special Servicer of the
Amazon Seattle Mortgage Loan (see Exhibit 34.12)

 34.43
Wells Fargo Bank, National Association, as Trustee of the Amazon Seattle

 34.44 Wells Fargo Bank, National Association, as Custodian
of the Amazon Seattle Mortgage Loan (see Exhibit 34.5)

 34.45 Pentalpha Surveillance LLC, as Operating Advisor of
the Amazon Seattle Mortgage Loan (see Exhibit 34.39)

 34.46 Computershare Trust Company, National Association, as

Servicer compliance statements.

 35.1
 KeyBank National Association, as Master Servicer

 35.2
 KeyBank National Association, as General Special
Servicer prior to March 17, 2023 (see Exhibit 35.1)

 35.3
 Argentic Services Company LP, as General Special
Servicer on and after March 17, 2023

 35.4
 Wells Fargo Bank, National Association, as
Certificate Administrator

 35.5
as Servicing Function Participant for the Certificate Administrator

 35.6
 Midland Loan Services, a Division of PNC Bank,
National Association, as Primary Servicer

 35.7
 Berkadia Commercial Mortgage LLC, as Primary
Servicer

 35.8
 KeyBank National Association, as Primary Servicer
of the Equus Industrial Portfolio Mortgage Loan (see Exhibit 35.1)

 35.9
 Situs Holdings, LLC, as Special Servicer of the
Equus Industrial Portfolio Mortgage Loan

 35.10 Berkadia Commercial Mortgage LLC, as Primary Servicer
of the iPark 84 Innovation Center Mortgage Loan (see Exhibit 35.7)

 35.11 KeyBank National Association, as Special Servicer of
the iPark 84 Innovation Center Mortgage Loan prior to March 17, 2023 (see
Exhibit 35.1)

 35.12 Argentic Services Company LP, as Special Servicer of
the iPark 84 Innovation Center Mortgage Loan on and after March 17, 2023 (see
Exhibit 35.3)

 35.13 Midland Loan Services, a Division of PNC Bank,
National Association, as Primary Servicer of the JW Marriott Nashville Mortgage
Loan (see Exhibit 35.6)

 35.14
CWCapital Asset Management LLC, as Special Servicer of the JW Marriott
Nashville Mortgage Loan (Omitted. See Explanatory Notes.)

 35.15 Midland Loan Services, a Division of PNC Bank,
National Association, as Primary Servicer of the 141 Livingston Mortgage Loan
(see Exhibit 35.6)

 35.16
Greystone Servicing Company LLC, as Special Servicer of the 141 Livingston

 35.17 KeyBank National Association, as Primary Servicer of
the Burlingame Point Mortgage Loan (see Exhibit 35.1)

 35.18 Situs Holdings, LLC, as Special Servicer of the
Burlingame Point Mortgage Loan (see Exhibit 35.9)

 35.19 Midland Loan Services, a Division of PNC Bank,
National Association, as Primary Servicer of the Amazon Seattle Mortgage Loan
(see Exhibit 35.6)

 35.20 Situs Holdings, LLC, as Special Servicer of the Amazon
Seattle Mortgage Loan (see Exhibit 35.9)

 99.1
 Co-Lender
Agreement, dated as of April 21, 2021, by and among Goldman Sachs Bank USA, as
Initial Note A-1 Holder, Initial Note A-1-C-1 – Note A-1-C-5 Holder, Initial
Note B-1 Holder and Initial Agent, DBR Investments Co. Limited, as Initial Note
A-2 Holder, Initial Note A-2-C-1 – Note A-2-C-5 Holder and Initial Note B-2
Holder, and JPMorgan Chase Bank, National Association, as Initial Note A-3
Holder, Initial Note A-3-C-1 – Note A-3-C-5 Holder and Initial Note B-3 Holder
(filed as Exhibit 99.9 to the registrant's Current Report on Form 8-K filed on
May 27, 2021 under Commission File No. 333-226943-10 and incorporated by
reference herein).

 99.2
 Amended
and Restated Agreement Between Noteholders, dated as of May 12, 2021, among
Goldman Sachs Bank USA, as Initial Note A-1-A Holder, Initial Note A-1-B Holder
and Initial Agent, Morgan Stanley Bank, N.A., as Initial Note A-2 Holder, Prima
Mortgage Investment Trust, LLC, as Note B-1-A Holder and Note B-2-A Holder, New
York State Teachers' Retirement System, as Note B-1-B Holder and Note B-2-B
Holder, Wilton Reassurance Company, as Note B-1-C Holder and Note B-2-C Holder,
Highmark Inc., as Note B-1-D Holder and Note B-2-D Holder, and Wilcac Life
Insurance Company, as Note B-1-E Holder and Note B-2-E Holder (filed as Exhibit
99.10 to the registrant's Current Report on Form 8-K filed on May 27, 2021
under Commission File No. 333-226943-10 and incorporated by reference herein).

 99.3
 Intercreditor
Agreement, dated as of April 29, 2021, by and between DBR Investments Co. Limited,
as Initial Note A-1 Holder and Initial Agent, DBR Investments Co. Limited, as
Initial Note A-2 Holder, DBR Investments Co. Limited, as Initial Note A-3
Holder, DBR Investments Co. Limited, as Initial Note A-4 Holder, DBR
Investments Co. Limited, as Initial Note A-5 Holder, and DBR Investments Co.
Limited, as Initial Note B Holder (filed as Exhibit 99.11 to the registrant's
Current Report on Form 8-K filed on May 27, 2021 under Commission File No.
333-226943-10 and incorporated by reference herein).

 99.4
 Co-Lender
Agreement, dated as of May 3, 2021, 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 99.12 to the registrant's Current Report on
Form 8-K filed on May 27, 2021 under Commission File No. 333-226943-10 and

 99.5
 Agreement
Between Noteholders, dated as of November 30, 2020, by and among Goldman Sachs
Bank USA, as Initial Note A-1 Holder and Initial Agent, Goldman Sachs Bank USA,
as Initial Note A-2 Holder, Goldman Sachs Bank USA, as Initial Note A-3 Holder,
Goldman Sachs Bank USA, as Initial Note A-4 Holder, Goldman Sachs Bank USA, as
Initial Note A-5 Holder, Goldman Sachs Bank USA, as Initial Note A-6 Holder,
Goldman Sachs Bank USA, as Initial Note A-7 Holder, Goldman Sachs Bank USA, as
Initial Note A-8 Holder, and Goldman Sachs Bank USA, as Initial Note A-9 Holder
(filed as Exhibit 99.13 to the registrant's Current Report on Form 8-K filed on
May 27, 2021 under Commission File No. 333-226943-10 and incorporated by
reference herein).

 99.6
 Amended
and Restated Co-Lender Agreement, dated as of April 9, 2021, by and between
Wells Fargo Bank, National Association, as Trustee for the Benefit of the
Registered Holders of Benchmark 2021-B24 Mortgage Trust, Commercial Mortgage
Pass-Through Certificates, Series 2021-B24, and the RR Interest Owners, as
Initial Note A-1 Holder, Citi Real Estate Funding Inc., as Initial Note A-2-1
Holder, and Citi Real Estate Funding Inc., as Initial Note A-2-2 Holder (filed
as Exhibit 99.14 to the registrant's Current Report on Form 8-K filed on May
27, 2021 under Commission File No. 333-226943-10 and incorporated by reference
herein).

 99.7
 Mortgage
Loan Purchase Agreement, dated and effective May 13, 2021, between German
American Capital Corporation and Deutsche Mortgage & Asset Receiving
Corporation (filed as Exhibit 99.1 to the registrant's Current Report on Form
8-K filed on May 27, 2021 under Commission File No. 333-226943-10 and

 99.8
 Mortgage
Loan Purchase Agreement, dated and effective May 13, 2021, between Citi Real
Estate Funding Inc. and Deutsche Mortgage & Asset Receiving Corporation
(filed as Exhibit 99.2 to the registrant's Current Report on Form 8-K filed on
May 27, 2021 under Commission File No. 333-226943-10 and incorporated by
reference herein).

 99.9
 Mortgage
Loan Purchase Agreement, dated and effective May 13, 2021, between Goldman
Sachs Mortgage Company and Deutsche Mortgage & Asset Receiving Corporation
(filed as Exhibit 99.3 to the registrant's Current Report on Form 8-K filed on
May 27, 2021 under Commission File No. 333-226943-10 and incorporated by
reference herein).

 99.10
 Mortgage
Loan Purchase Agreement, dated and effective May 13, 2021, between JPMorgan
Chase Bank, National Association and Deutsche Mortgage & Asset Receiving
Corporation (filed as Exhibit 99.4 to the registrant's Current Report on Form
8-K filed on May 27, 2021 under Commission File No. 333-226943-10 and

 (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.

 Deutsche Mortgage & Asset
Receiving Corporation

(Depositor)

 /s/ Helaine
M. Kaplan

 Helaine M.
Kaplan, President

 (senior officer in charge of
securitization of the depositor)

 Date: March 15, 2024

 /s/ Matt
Smith

 Matt Smith, Director

 Date: March 15, 2024