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: 333-177891-06

 Central Index Key Number of the issuing entity:
0001587980

 WFRBS Commercial Mortgage Trust
2013-C17

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

 Central Index Key Number of the depositor: 0001112998

 RBS Commercial Funding Inc.

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

 Central Index Key Number of the sponsor: 0000729153

 NatWest Markets Plc

 (formerly known as The
Royal Bank of Scotland plc)

 Central Index Key Number of the sponsor: 0001541615

 RBS Financial Products Inc.

 Central Index Key Number of the sponsor: 0000740906

 Wells Fargo Bank, National
Association

 Central Index Key Number of the sponsor: 0001592182

 LMF Commercial, LLC

 (formerly known as Rialto
Mortgage Finance, LLC)

 Central Index Key Number of the sponsor: 0001555501

 Liberty Island Group I LLC

 Central Index Key Number of the sponsor: 0001542105

 Basis Real Estate Capital II, LLC

 Central Index Key Number of the sponsor: 0001541214

 C-III Commercial Mortgage LLC

 New York

 (State or other jurisdiction of

 incorporation or organization of

 the issuing entity)

 38-3918895

 38-3918896

 38-3918897

 38-7109087

 (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:

 (203) 897-2700

 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 Home Depot Brush Avenue Mortgage Loan,
which constituted approximately 1.6% of the asset pool of the issuing entity as
of its cut-off date, is an asset of the issuing entity and is part of a loan
combination that includes the Home Depot Brush Avenue Mortgage Loan and one
other pari passu loan, which is not an asset of the issuing entity. This
loan combination, including the Home Depot Brush Avenue Mortgage Loan, is being
serviced and administered pursuant to the Pooling and Servicing Agreement,
which is incorporated by reference as Exhibit 4.1 to this Annual Report on Form
10-K.

 The Exhibit Index describes
exhibits provided by certain parties (in their capacities indicated on the
Exhibit Index) with respect to the Westfield Mission Valley Mortgage Loan,
which constituted approximately 6.1% of the asset pool of the issuing entity as
of its cut-off date. The Westfield Mission Valley Mortgage Loan is an
asset of the issuing entity and is part of a loan combination that includes the
Westfield Mission Valley Mortgage Loan and one other pari passu loan,
which is not an asset of the issuing entity. The other pari passu
portion of the loan combination was securitized in the WFRBS Commercial
Mortgage Trust 2013-C16 transaction, Commission File Number 333-172366-09 (the
" WFRBS 2013-C16 Transaction "). This loan combination, including the
Westfield Mission Valley Mortgage Loan, is being serviced and administered
pursuant to the pooling and servicing agreement for the WFRBS 2013-C16
Transaction, which is incorporated by reference as Exhibit 4.2 to this Annual
Report on Form 10-K.

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

 Wells Fargo Bank,
National Association is the master servicer (except with respect to those
mortgage loans for which PGIM Real Estate Loan Services, Inc. (formerly known
as Prudential Asset Resources, Inc.) is the primary servicer) and certificate
administrator of the mortgage loans serviced under the Pooling and Servicing
Agreement and the primary servicer of the Westfield Mission Valley Mortgage
Loan. As a result, Wells Fargo Bank, National Association is a "servicer" as
defined in Item 1108(a)(2)(iii) of Regulation AB, in the capacities described
above, because it is servicing mortgage loans that constituted 10% or more of
the assets of the issuing entity as of its cut-off date. The assessments of
compliance with applicable servicing criteria, accountants' attestation reports
and servicer compliance statements delivered by Wells Fargo Bank, National
Association in the capacities described above are listed in the Exhibit Index.

 Rialto Capital Advisors, LLC is
the special servicer of the mortgage loans serviced under the Pooling and
Servicing Agreement and the Westfield Mission Valley Mortgage Loan. As a
result, Rialto Capital Advisors, LLC is a "servicer" as defined in Item
1108(a)(2)(iii) of Regulation AB, in the capacities described above, because it
is servicing mortgage loans that constituted 10% or more of the assets of the
issuing entity as of its cut-off date. The assessments of compliance with
applicable servicing criteria, accountants' attestation reports and servicer
compliance statements delivered by Rialto Capital Advisors, LLC in the
capacities described above are listed in the Exhibit Index.

 U.S. Bank Trust Company, National
Association acts as trustee of the mortgage loans serviced under the Pooling
and Servicing Agreement and the Westfield Mission Valley Mortgage Loan.
Pursuant to the Pooling and Servicing Agreement and the pooling and servicing
agreement for the WFRBS 2013-C16 Transaction, the trustee is required to
provide an assessment of compliance with applicable servicing criteria solely
with respect to Item 1122(d)(2)(iii) of Regulation AB (regarding advances of
funds or guarantees regarding collections, cash flows or distributions, and any
interest or other fees charged for such advances, are made, reviewed and
approved as specified in the transaction agreements). However, during the
reporting period, the trustee did not perform any servicing function with
respect to the servicing criteria specified in Item 1122(d)(2)(iii) of
Regulation AB. The master servicer or the special servicer, to the extent
required, performed the servicing function identified with respect to Item
1122(d)(2)(iii) of Regulation AB, and each such party included Item
1122(d)(2)(iii) of Regulation AB in the assessment of compliance with
applicable servicing criteria and accountant's attestation report for the
subject transaction. As a result, this Annual Report on Form 10-K does
not include an assessment of compliance with applicable servicing criteria of
the trustee. One or more other servicers of the mortgage loans serviced under
the Pooling and Servicing Agreement and the Westfield Mission Valley Mortgage
Loan have delivered one or more assessments of compliance with respect to Item
1122(d)(2)(iii) of Regulation AB.

 This Annual Report on Form 10-K includes assessments of
compliance with applicable servicing criteria and accountants' attestation
reports from CoreLogic Solutions, LLC. This entity was engaged by the master
servicer under the Pooling and Servicing Agreement (except with respect to
those mortgage loans for which PGIM Real Estate Loan Services, Inc. (formerly
known as Prudential Asset Resources, Inc.) is the primary servicer), the
primary servicer under the Pooling and Servicing Agreement and the primary
servicer of the Westfield Mission Valley 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. With respect to the reports provided as servicing
function participant on behalf of Wells Fargo Bank, National Association, these
servicing functions are included within the servicing criteria set forth in
Items 1122(d)(4)(xi) and 1122(d)(4)(xii) of Regulation AB. With respect to
the reports provided as servicing function participant on behalf of PGIM Real
Estate Loan Services, Inc. (formerly known as Prudential Asset Resources,
Inc.), these servicing functions are included within the servicing criteria set
forth in Items 1122(d)(2)(ii), 1122(d)(2)(vi), 1122(d)(4)(xi) and 1122(d)(4)(xii)
of Regulation AB. Therefore, under the principles-based definition of
"servicer" set forth in Item 1101(j) of Regulation AB that looks to the
functions that an entity performs, this vendor is a "servicer" for the purposes
of Item 1122 of Regulation AB. See Compliance and Disclosure
Interpretations, Section 301.01 (Item 1101(j)).

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

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

 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 U.S. Bank Trust Company, National Association, as
trustee, and Wells Fargo Bank, National Association, as certificate
administrator and custodian.

 U.S.
Bank National Association ("U.S. Bank") and other large financial institutions
have been sued in their capacity as trustee or successor trustee for certain
residential mortgage backed securities ("RMBS") trusts. The
complaints, primarily filed by investors or investor groups against U.S. Bank
and similar institutions, allege the trustees caused losses to investors as a
result of alleged failures by the sponsors, mortgage loan sellers and servicers
to comply with the governing agreements for these RMBS trusts. Plaintiffs
generally assert causes of action based upon the trustees' purported failures
to enforce repurchase obligations of mortgage loan sellers for alleged breaches
of representations and warranties, notify securityholders of purported events
of default allegedly caused by breaches of servicing standards by mortgage loan
servicers and abide by a heightened standard of care following alleged events
of default.

 U.S. Bank denies liability and believes that it has performed
its obligations under the RMBS trusts in good faith, that its actions were not
the cause of losses to investors, that it has meritorious defenses, and it has
contested and intends to continue contesting the plaintiffs' claims
vigorously. However, U.S. Bank cannot assure you as to the outcome of any
of the litigation, or the possible impact of these litigations on the trustee
or the RMBS trusts.

 On March 9, 2018, a law firm purporting to represent fifteen
Delaware statutory trusts (the "DSTs") that issued securities backed by student
loans (the "Student Loans") filed a lawsuit in the Delaware Court of Chancery
against U.S. Bank National Association ("U.S. Bank") in its capacities as
indenture trustee and successor special servicer, and three other institutions
in their respective transaction capacities, with respect to the DSTs and the
Student Loans. This lawsuit is captioned The National Collegiate Student
Loan Master Trust I, et al. v. U.S. Bank National Association, et al., C.A. No.
2018-0167-JRS (Del. Ch.) (the "NCMSLT Action"). The complaint, as amended
on June 15, 2018, alleged that the DSTs have been harmed as a result of
purported misconduct or omissions by the defendants concerning administration
of the trusts and special servicing of the Student Loans. Since the
filing of the NCMSLT Action, certain Student Loan borrowers have made
assertions against U.S. Bank concerning special servicing that appear to be
based on certain allegations made on behalf of the DSTs in the NCMSLT Action.

 U.S. Bank has filed a motion seeking dismissal of the
operative complaint in its entirety with prejudice pursuant to Chancery Court
Rules 12(b)(1) and 12(b)(6) or, in the alternative, a stay of the case while
other prior filed disputes involving the DSTs and the Student Loans are
litigated. On November 7, 2018, the Court ruled that the case should be
stayed in its entirety pending resolution of the first-filed cases. On
January 21, 2020, the Court entered an order consolidating for pretrial
purposes the NCMSLT Action and three other lawsuits pending in the Delaware
Court of Chancery concerning the DSTs and the Student Loans, which remains
pending.

 U.S. Bank denies liability in the NCMSLT Action and believes
it has performed its obligations as indenture trustee and special servicer in
good faith and in compliance in all material respects with the terms of the
agreements governing the DSTs and that it has meritorious defenses. It
has contested and intends to continue contesting the plaintiffs' claims
vigorously.

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

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

 The information regarding this Item has been previously
provided in a prospectus supplement of the Registrant relating to the issuing
entity filed on November 20, 2013 pursuant to Rule 424(b)(5).

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

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

 The reports on assessments of compliance with the servicing
criteria for asset-backed securities and related attestation reports on such
assessments of compliance with respect to the Westfield Mission Valley Mortgage
Loan, which is being serviced and administered pursuant to the pooling and
servicing agreement for the WFRBS 2013-C16 Transaction, are attached hereto
under Item 15 to this Annual Report on Form 10-K. Attached as Schedule III to
the pooling and servicing agreement for the WFRBS 2013-C16 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
WFRBS 2013-C16 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 November 1,
2013, by and among RBS Commercial Funding Inc., as Depositor, Wells Fargo Bank,
National Association, as Master Servicer, Rialto Capital Advisors, LLC, as
Special Servicer, TriMont Real Estate Advisors, Inc., as Trust Advisor, Wells
Fargo Bank, National Association, as Certificate Administrator, as Tax
Administrator and as Custodian, and U.S. Bank National Association, as Trustee
(filed as Exhibit 4.1 to the registrant's Current Report on Form 8-K filed on
reference herein).

 4.2
 Pooling and Servicing Agreement, dated as of September 1,
2013, by and among Wells Fargo Commercial Mortgage Securities, Inc., as
Depositor, Wells Fargo Bank, National Association, as General Master Servicer,
Rialto Capital Advisors, LLC, as General Special Servicer, NCB, FSB, as NCB
Master Servicer, NCB, FSB, as Co-op Special Servicer, Pentalpha Surveillance
LLC, as Trust Advisor, Wells Fargo Bank, National Association, as Certificate
Administrator, as Tax Administrator and as Custodian, and U.S. Bank National
Association, as Trustee (filed as Exhibit 4.1 to Wells Fargo Commercial
Mortgage Securities, Inc.'s Current Report on Form 8-K filed on September 30,
2013 under Commission File No. 333-172366-09 and incorporated by reference
herein).

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

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

 33.1
 Wells Fargo Bank, National Association, as Master
Servicer

 33.2

 33.3
U.S. Bank Trust Company, National Association, as Trustee (Omitted. See
Explanatory Notes.)

 33.4
Certificate Administrator

 33.5
Custodian

 33.6
 Trimont LLC (f/k/a TriMont Real Estate Advisors,
Inc.), as Trust Advisor prior to March 31, 2023

 33.7
 BellOak, LLC, as Trust Advisor on and after March
31, 2023

 33.8
Participant

 33.9
 PGIM Real Estate Loan Services, Inc. (formerly
known as Prudential Asset Resources, Inc.), as Primary Servicer

 33.10
Participant for PGIM Real Estate Loan Services, Inc. (formerly known as
Prudential Asset Resources, Inc.) (see Exhibit 33.8)

 33.11
as Servicing Function Participant for the Certificate Administrator

 33.12
as Servicing Function Participant for the Custodian

 33.13
Servicer of the Home Depot Brush Avenue Mortgage Loan (see Exhibit 33.1)

 33.14
of the Home Depot Brush Avenue Mortgage Loan (see Exhibit 33.2)

 33.15
U.S. Bank Trust Company, National Association, as Trustee of the Home Depot
Brush Avenue Mortgage Loan (Omitted. See Explanatory Notes.)

 33.16
Custodian of the Home Depot Brush Avenue Mortgage Loan (see Exhibit 33.5)

 33.17
 Trimont LLC (f/k/a TriMont Real Estate Advisors,
Inc.), as Trust Advisor of the Home Depot Brush Avenue Mortgage Loan prior to
March 31, 2023 (see Exhibit 33.6)

 33.18
 BellOak, LLC, as Trust Advisor of the Home Depot
Brush Avenue Mortgage Loan on and after March 31, 2023 (see Exhibit 33.7)

 33.19
Participant of the Home Depot Brush Avenue Mortgage Loan (see Exhibit 33.8)

 33.20 Computershare Trust Company, National Association, as
Servicing Function Participant for the Custodian (see Exhibit 33.12)

 33.21
Servicer of the Westfield Mission Valley Mortgage Loan (see Exhibit 33.1)

 33.22
of the Westfield Mission Valley Mortgage Loan (see Exhibit 33.2)

 33.23
U.S. Bank Trust Company, National Association, as Trustee of the Westfield
Mission Valley Mortgage Loan (Omitted. See Explanatory Notes.)

 33.24
Custodian of the Westfield Mission Valley Mortgage Loan (see Exhibit 33.5)

 33.25
 Pentalpha Surveillance LLC, as Trust Advisor of
the Westfield Mission Valley Mortgage Loan

 33.26
Participant of the Westfield Mission Valley Mortgage Loan (see Exhibit 33.8)

 33.27
as Servicing Function Participant for the Custodian (see Exhibit 33.12)

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

 34.1
 Wells Fargo Bank, National Association, as Master
Servicer

 34.2

 34.3
U.S. Bank Trust Company, National Association, as Trustee (Omitted. See
Explanatory Notes.)

 34.4
Certificate Administrator

 34.5
 Wells Fargo Bank, National Association, as Custodian

 34.6
 Trimont LLC (f/k/a TriMont Real Estate Advisors,
Inc.), as Trust Advisor prior to March 31, 2023

 34.7
 BellOak, LLC, as Trust Advisor on and after March
31, 2023

 34.8
Participant

 34.9
 PGIM Real Estate Loan Services, Inc. (formerly
known as Prudential Asset Resources, Inc.), as Primary Servicer

 34.10
Participant for PGIM Real Estate Loan Services, Inc. (formerly known as
Prudential Asset Resources, Inc.) (see Exhibit 34.8)

 34.11
as Servicing Function Participant for the Certificate Administrator

 34.12
as Servicing Function Participant for the Custodian

 34.13
Servicer of the Home Depot Brush Avenue Mortgage Loan (see Exhibit 34.1)

 34.14
of the Home Depot Brush Avenue Mortgage Loan (see Exhibit 34.2)

 34.15
U.S. Bank Trust Company, National Association, as Trustee of the Home Depot
Brush Avenue Mortgage Loan (Omitted. See Explanatory Notes.)

 34.16
Custodian of the Home Depot Brush Avenue Mortgage Loan (see Exhibit 34.5)

 34.17
 Trimont LLC (f/k/a TriMont Real Estate Advisors,
Inc.), as Trust Advisor of the Home Depot Brush Avenue Mortgage Loan prior to
March 31, 2023 (see Exhibit 34.6)

 34.18
 BellOak, LLC, as Trust Advisor of the Home Depot
Brush Avenue Mortgage Loan on and after March 31, 2023 (see Exhibit 34.7)

 34.19
Participant of the Home Depot Brush Avenue Mortgage Loan (see Exhibit 34.8)

 34.20
as Servicing Function Participant for the Custodian (see Exhibit 34.12)

 34.21
Servicer of the Westfield Mission Valley Mortgage Loan (see Exhibit 34.1)

 34.22
of the Westfield Mission Valley Mortgage Loan (see Exhibit 34.2)

 34.23
U.S. Bank Trust Company, National Association, as Trustee of the Westfield
Mission Valley Mortgage Loan (Omitted. See Explanatory Notes.)

 34.24
Custodian of the Westfield Mission Valley Mortgage Loan (see Exhibit 34.5)

 34.25
 Pentalpha Surveillance LLC, as Trust Advisor of
the Westfield Mission Valley Mortgage Loan

 34.26
 CoreLogic Solutions, LLC, as Servicing Function Participant
of the Westfield Mission Valley Mortgage Loan (see Exhibit 34.8)

 34.27
as Servicing Function Participant for the Custodian (see Exhibit 34.12)

Servicer compliance statements.

 35.1
 Wells Fargo Bank, National Association, as Master
Servicer

 35.2

 35.3
Certificate Administrator

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

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

 35.6
Servicer of the Home Depot Brush Avenue Mortgage Loan (see Exhibit 35.1)

 35.7
of the Home Depot Brush Avenue Mortgage Loan (see Exhibit 35.2)

 35.8
Servicer of the Westfield Mission Valley Mortgage Loan (see Exhibit 35.1)

 35.9
of the Westfield Mission Valley Mortgage Loan (see Exhibit 35.2)

 99.1
 Mortgage Loan Purchase Agreement, dated as of November 1,
2013, between RBS Commercial Funding Inc. and The Royal Bank of Scotland plc
(filed as Exhibit 99.1 to the registrant's Current Report on Form 8-K filed on
reference herein)

 99.2 Mortgage Loan Purchase Agreement, dated as of November 1,
2013, between RBS Commercial Funding Inc. and RBS Financial Products Inc.
(filed as Exhibit 99.2 to the registrant's Current Report on Form 8-K filed on
reference herein)

 99.3 Mortgage Loan Purchase Agreement, dated as of November 1,
2013, between RBS Commercial Funding Inc. and Wells Fargo Bank, National
Association (filed as Exhibit 99.3 to the registrant's Current Report on Form
8-K filed on November 20, 2013 under Commission File No. 333-177891-06 and incorporated
by reference herein)

 99.4 Mortgage Loan Purchase Agreement, dated as of November 1,
2013, between RBS Commercial Funding Inc. and Rialto Mortgage Finance, LLC
(filed as Exhibit 99.7 to the registrant's Current Report on Form 8-K filed on
reference herein)

 99.5 Mortgage Loan Purchase Agreement, dated as of November 1,
2013, among RBS Commercial Funding Inc., Liberty Island Group I LLC and Liberty
Island Group LLC (filed as Exhibit 99.5 to the registrant's Current Report on
Form 8-K filed on November 20, 2013 under Commission File No. 333-177891-06 and
incorporated by reference herein)

 99.6 Mortgage Loan Purchase Agreement, dated as of November 1,
2013, among RBS Commercial Funding Inc., Basis Real Estate Capital II, LLC and
Basis Investment Group LLC (filed as Exhibit 99.4 to the registrant's Current
Report on Form 8-K filed on November 20, 2013 under Commission File No.
333-177891-06 and incorporated by reference herein)

 99.7 Mortgage Loan Purchase Agreement, dated as of November 1,
2013, between RBS Commercial Funding Inc. and C-III Commercial Mortgage LLC
(filed as Exhibit 99.6 to the registrant's Current Report on Form 8-K filed on
reference herein)

 99.8 Primary Servicing Agreement, dated as of November 1,
2013, between Wells Fargo Bank, National Association, as Master Servicer, and
Prudential Asset Resources, Inc., as Primary Servicer (filed as Exhibit 99.8 to
the registrant's Current Report on Form 8-K filed on November 20, 2013 under
Commission File No. 333-177891-06 and incorporated by reference herein)

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

 (c) Not Applicable.

 SIGNATURES

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

 RBS Commercial Funding Inc.

(Depositor)

 /s/ Adam
Trebing

 Adam
Trebing, President

 (senior officer in charge of
securitization of the depositor)

 Date: March 18, 2024


UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

 Washington, D.C. 20549

 FORM 10-K

 (Mark One)

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

 For the fiscal year ended December 31, 2023

or

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

 For the transition period from _____ to _____

Commission file number of the issuing entity: 333-226082-02

 Central Index Key Number of the issuing entity:
0001771501

 GS Mortgage Securities Trust
2019-GC39

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

 Central Index Key Number of the depositor: 0001004158

 GS Mortgage Securities Corporation
II

 (exact name of the depositor 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: 0001701238

 Citi Real Estate Funding Inc.

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

 New York

 (State or other jurisdiction of

 incorporation or organization of

 the issuing entity)

 38-4117280

 38-4117281

 38-7221293

 (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) 902-1000

 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 59 Maiden Lane Mortgage Loan, the Moffett
Towers II Building V Mortgage Loan, the Albertsons Industrial - PA Mortgage
Loan, the Waterford Lakes Town Center Mortgage Loan, the Arbor Hotel Portfolio
Mortgage Loan and the Lakeside Apartments Mortgage Loan, which constituted
approximately 9.3%, 8.1%, 7.7%, 6.9%, 6.2% and 4.4%, respectively, of the asset
pool of the issuing entity as of its cut-off date, are each an asset of the
issuing entity and are each part of a loan combination that includes (a) with
respect to the 59 Maiden Lane Mortgage Loan, two other pari passu loans,
which are not assets of the issuing entity, (b) with respect to the Moffett
Towers II Building V Mortgage Loan, three other pari passu loans and
four subordinate companion loans, each of which are not assets of the issuing
entity, (c) with respect to the Albertsons Industrial - PA Mortgage Loan, one
other pari passu loan, which is not an asset of the issuing entity, (d)
with respect to the Waterford Lakes Town Center Mortgage Loan, three other pari
passu loans, which are not assets of the issuing entity, (e) with respect
to the Arbor Hotel Portfolio Mortgage Loan, one other pari passu loan, which
is not an asset of the issuing entity and (f) with respect to the Lakeside
Apartments Mortgage Loan, one other pari passu loan, which is not an
asset of the issuing entity. These loan combinations, including the 59 Maiden
Lane Mortgage Loan, the Moffett Towers II Building V Mortgage Loan, the
Albertsons Industrial - PA Mortgage Loan, the Waterford Lakes Town Center
Mortgage Loan, the Arbor Hotel Portfolio Mortgage Loan and the Lakeside
Apartments 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 365 Bond Mortgage Loan, which constituted
approximately 5.6% of the asset pool of the issuing entity as of its cut-off
date. The 365 Bond Mortgage Loan is an asset of the issuing entity and is
part of a loan combination that includes the 365 Bond Mortgage Loan and one
other pari passu loan, which is not an asset of the issuing entity. The
other pari passu portion of the loan combination was securitized in the
GS Mortgage Securities Trust 2019-GC38 transaction, Commission File Number
333-226082-01 (the " GSMS 2019-GC38 Transaction "). This loan combination,
including the 365 Bond Mortgage Loan, is being serviced and administered
pursuant to the pooling and servicing agreement for the GSMS 2019-GC38
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 101 California Street Mortgage Loan, which
constituted approximately 9.7% of the asset pool of the issuing entity as of
its cut-off date. The 101 California Street Mortgage Loan is an asset of
the issuing entity and is part of a loan combination that includes the 101
California Street Mortgage Loan, eight other pari passu loans and two
subordinate companion loans, which are not assets of the issuing entity. A pari
passu portion of the loan combination was securitized in the CALI Mortgage
Trust 2019-101C transaction (the " CALI 2019-101C Transaction "). This
loan combination, including the 101 California Street Mortgage Loan, is being
serviced and administered pursuant to the trust and servicing agreement for the
CALI 2019-101C 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 Tulsa Office Portfolio Mortgage Loan and the
Soho Beach House Mortgage Loan, which constituted approximately 2.5% and 1.9%,
respectively, of the asset pool of the issuing entity as of its cut-off
date. The Tulsa Office Portfolio Mortgage Loan and the Soho Beach House
Mortgage Loan are each an asset of the issuing entity and are each part of a
loan combination that includes the Tulsa Office Portfolio Mortgage Loan or the
Soho Beach House Mortgage Loan and one other pari passu loan, each of
which is not an asset of the issuing entity. The other pari passu
portion of each loan combination was securitized in the Benchmark 2019-B10
Mortgage Trust transaction, Commission File Number 333-226943-02 (the " Benchmark
2019-B10 Transaction "). These loan combinations, including the Tulsa Office
Portfolio Mortgage Loan and the Soho Beach House Mortgage Loan, are being
serviced and administered pursuant to the pooling and servicing agreement for
the Benchmark 2019-B10 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 57 East 11th Street Mortgage Loan, which
constituted approximately 1.9% of the asset pool of the issuing entity as of
its cut-off date. The 57 East 11th Street Mortgage Loan is an asset of
the issuing entity and is part of a loan combination that includes the 57 East
11th Street Mortgage Loan and two other pari passu loans, which are not
assets of the issuing entity. This loan combination, including the 57 East 11th
Street Mortgage Loan, was serviced under the Pooling and Servicing Agreement
for the issuing entity prior to the closing of the securitization of a pari
passu portion of the 57 East 11th Street loan combination in the GS
Mortgage Securities Trust 2019-GC40 transaction, Commission File Number
333-226082-03 (the " GSMS 2019-GC40 Transaction "). After the
closing of the GSMS 2019-GC40 Transaction on July 11, 2019, this loan
combination, including the 57 East 11th Street Mortgage Loan was, and will
continue to be, serviced and administered pursuant to the pooling and servicing
agreement with respect to the GSMS 2019-GC40 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, the primary servicer and
special servicer of the 101 California Street Mortgage Loan, the primary
servicer of the 57 East 11th Street Mortgage Loan and the special servicer of
the 365 Bond Mortgage Loan prior to May 10, 2023. 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.

 KeyBank National Association is
the special servicer of the mortgage loans serviced under the Pooling and
Servicing Agreement and the primary servicer of the Tulsa Office Portfolio
Mortgage Loan and the Soho Beach House 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 certificate administrator of the mortgage loans serviced
under the Pooling and Servicing Agreement and the primary servicer of the 365
Bond Mortgage Loan. As a result, Wells Fargo Bank, National Association is a
"servicer" as defined in Item 1108(a)(2)(iii) of Regulation AB, in the
capacities described above, because it is servicing mortgage loans that
constituted 10% or more of the assets of the issuing entity as of its cut-off
date. The assessments of compliance with applicable servicing criteria,
accountants' attestation reports and servicer compliance statements delivered
by Wells Fargo Bank, National Association in the capacities described above are
listed in the Exhibit Index.

 Wells Fargo Bank, National
Association is the custodian of the mortgage loans serviced under the Pooling
and Servicing Agreement, the 101 California Street Mortgage Loan, the 365 Bond
Mortgage Loan, the Tulsa Office Portfolio Mortgage Loan, the 57 East 11th
Street Mortgage Loan and the Soho Beach House Mortgage Loan. As a result,
Wells Fargo Bank, National Association is a servicing function participant in
the capacities described above, because it is servicing mortgage loans that
constituted 5% or more of the assets of the issuing entity as of its cut-off
date. The assessments of compliance with applicable servicing criteria and
accountants' attestation reports delivered by Wells Fargo Bank, National
Association in the capacities described above are listed in the Exhibit Index.

 Pentalpha Surveillance LLC is the
operating advisor of the 101 California Street Mortgage Loan, the 365 Bond
Mortgage Loan, the Tulsa Office Portfolio Mortgage Loan, the 57 East 11th
Street Mortgage Loan and the Soho Beach House 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.

 LNR Partners, LLC is the special
servicer of the Tulsa Office Portfolio Mortgage Loan, the 57 East 11th Street
Mortgage Loan and the Soho Beach House Mortgage Loan, which constituted
approximately 2.5%, 1.9% and 1.9%, respectively, of the asset pool of the
issuing entity as of its cut-off date. In accordance with the Compliance and
Disclosure Interpretations, Section 200.03 (Rules 13a-18 and 15d-18, Servicer's
Assessment of Compliance), this percentage must be reduced pro rata because it
was only acting as special servicer of the Tulsa Office Portfolio Mortgage Loan
and the Soho Beach House Mortgage Loan from January 1, 2023 to February 15,
2023. As a result, it falls below the de minimis requirements in Item 1122 of
Regulation AB and no such assessment or attestation is required.

 K-Star Asset Management LLC is the
special servicer of the 365 Bond Mortgage Loan, which constituted approximately
5.6% of the asset pool of the issuing entity as of its cut-off date. In
accordance with the Compliance and Disclosure Interpretations, Section 200.03
(Rules 13a-18 and 15d-18, Servicer's Assessment of Compliance), this percentage
must be reduced pro rata because it was only acting as special servicer of the
365 Bond Mortgage Loan from May 10 2023 to December 31, 2023. As a result, it
falls below the de minimis requirements in Item 1122 of Regulation AB and no
such assessment or attestation is required.

 Wells Fargo Bank, National
Association acts as trustee of the 59 Maiden Lane Mortgage Loan, the Moffett
Towers II Building V Mortgage Loan, the Albertsons Industrial - PA Mortgage
Loan, the Waterford Lakes Town Center Mortgage Loan, the Arbor Hotel Portfolio
Mortgage Loan, the Lakeside Apartments Mortgage Loan, the 101 California Street
Mortgage Loan, the Tulsa Office Portfolio Mortgage Loan, the Soho Beach House
Mortgage Loan and the 57 East 11th Street Mortgage Loan. Pursuant to the
Pooling and Servicing Agreement, the trust and servicing agreement for the CALI
2019-101C Transaction, the pooling and servicing agreement for the Benchmark
2019-B10 Transaction and the pooling and servicing agreement for the GSMS
2019-GC40 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 59 Maiden Lane Mortgage Loan, the Moffett Towers II Building V Mortgage
Loan, the Albertsons Industrial - PA Mortgage Loan, the Waterford Lakes Town
Center Mortgage Loan, the Arbor Hotel Portfolio Mortgage Loan, the Lakeside
Apartments Mortgage Loan, the 101 California Street Mortgage Loan, the Tulsa
Office Portfolio Mortgage Loan, the Soho Beach House Mortgage Loan and the 57
East 11th Street 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 365 Bond Mortgage Loan. Pursuant to
the pooling and servicing agreement for the GSMS 2019-GC38 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 365 Bond 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 365 Bond Mortgage Loan to
remit tax payments received from the escrow accounts of borrowers to local
taxing authorities, to report tax amounts due, to verify tax parcel
information, and to verify non-escrow tax payments. These servicing functions
are included within the servicing criteria set forth in Items 1122(d)(4)(xi)
and 1122(d)(4)(xii) of Regulation AB. Therefore, under the principles-based
definition of "servicer" set forth in Item 1101(j) of Regulation AB that looks
to the functions that an entity performs, this vendor is a "servicer" for the
purposes of Item 1122 of Regulation AB. See Compliance and
Disclosure Interpretations, Section 301.01 (Item 1101(j)).

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

 The assessments of compliance with
applicable servicing criteria, accountants' attestation reports and servicer
compliance statements of the certificate administrator of the 365 Bond Mortgage
Loan, the 101 California Street Mortgage Loan, the Tulsa Office Portfolio
Mortgage Loan, the Soho Beach House Mortgage Loan and the 57 East 11th Street
Mortgage Loan are omitted from this Annual Report on Form 10-K as the
certificate administrator pursuant to the related pooling and servicing
agreement or trust and servicing agreement does not perform any activities that
address servicing criteria with respect to the issuing entity and because they
are each not a "servicer" that meets the criteria in Item 1108(a)(2)(i) through
(iii) of Regulation AB.

 With respect to the pari passu
loan combinations that include the 365 Bond Mortgage Loan, the Tulsa Office
Portfolio Mortgage Loan, the Soho Beach House Mortgage Loan and the 57 East
11th Street Mortgage Loan, (i) the reports on assessment of compliance with
servicing criteria and attestation reports on assessment of compliance with
servicing criteria of Argentic Services Company LP as special servicer of the
Tulsa Office Portfolio Mortgage Loan and the Soho Beach House Mortgage Loan on
and after February 16, 2023 listed on the Exhibit Index are omitted from this
Annual Report on Form 10-K as they are not required to be included on this
Annual Report on Form 10-K per Instruction 3 to Item 1122 of Regulation AB
because it is a party performing activities that address servicing criteria
relating to 5% or less of the assets of the issuing entity, and the reports on
assessment of compliance with servicing criteria and attestation reports on
assessment of compliance with servicing criteria of K-Star Asset Management LLC
as special servicer of the 365 Bond Mortgage Loan on and after May 10, 2023 and
LNR Partners, LLC as special servicer of the Tulsa
Office Portfolio Mortgage Loan prior to February 16, 2023, the 57 East 11th
Street Mortgage Loan and the Soho Beach House Mortgage Loan prior to February
16, 2023 listed on the Exhibit Index are omitted from this Annual Report on
Form 10-K for the reasons set forth in the Explanatory Notes above; and (ii)
the servicer compliance statements of K-Star Asset Management LLC as special
servicer of the 365 Bond Mortgage Loan on and after May 10, 2023, Argentic
Services Company LP as special servicer of the Tulsa Office Portfolio Mortgage
Loan and the Soho Beach House Mortgage Loan on and after February 16, 2023 and
LNR Partners, LLC as special servicer of the Tulsa Office Portfolio Mortgage
Loan prior to February 16, 2023, the 57 East 11th Street Mortgage Loan and the
Soho Beach House Mortgage Loan prior to February 16, 2023, listed on the
Exhibit Index are omitted from this Annual Report on Form 10-K as they are not
required by Item 1123 of Regulation AB to be included on this Annual Report on
Form 10-K because they are each an unaffiliated party that is not a "servicer"
that meets the criteria in Item 1108(a)(2)(i) through (iii) of Regulation AB.

 Item 1. Business.

 Item 1A. Risk Factors.

 Item 1B. Unresolved Staff Comments.

 None.

 Item 1C. Cybersecurity.

 Item 2. Properties.

 Item 3. Legal Proceedings.

 Item 4. Mine Safety Disclosures.

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

 Item 6. [Reserved]

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

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

 Item 8. Financial Statements and Supplementary Data.

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

 Item 9A. Controls and Procedures.

 Item 9B. Other Information.

 None.

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

 None.

 Item 10. Directors, Executive Officers and Corporate
Governance.

 Item 11. Executive Compensation.

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

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

 Item 14. Principal Accountant Fees and Services.

 ADDITIONAL DISCLOSURE ITEMS FOR REGULATION AB

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

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

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

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

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

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

 Item 1117 of Regulation AB, Legal Proceedings.

 The registrant knows of no material pending legal proceeding
involving the trust or any party related to the trust, other than routine
litigation incidental to the duties of those respective parties, and the
following, with respect to Wells Fargo Bank, National Association, as trustee,
as certificate administrator 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 23, 2019 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 365 Bond Mortgage Loan, which is
being serviced and administered pursuant to the pooling and servicing agreement
for the GSMS 2019-GC38 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 GSMS 2019-GC38 Transaction incorporated by reference as
Exhibit 4.2 to this Annual Report on Form 10-K is a chart identifying the
entities participating in a servicing function for the GSMS 2019-GC38
Transaction responsible for each applicable servicing criteria set forth in
Item 1122(d).

assessments of compliance with respect to the 101 California Street Mortgage
Loan, which is being serviced and administered pursuant to the trust and
servicing agreement for the CALI 2019-101C 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 CALI 2019-101C 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 CALI
2019-101C Transaction responsible for each applicable servicing criteria set
forth in Item 1122(d).

assessments of compliance with respect to the Tulsa Office Portfolio Mortgage
Loan and the Soho Beach House Mortgage Loan, which are being serviced and
administered pursuant to the pooling and servicing agreement for the Benchmark
2019-B10 Transaction, are attached hereto under Item 15 to this Annual Report
on Form 10-K. Attached as Schedule II to the pooling and servicing agreement
for the Benchmark 2019-B10 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 Benchmark 2019-B10 Transaction
responsible for each applicable servicing criteria set forth in Item 1122(d).

assessments of compliance with respect to the 57 East 11th Street Mortgage
Loan, which is being serviced and administered pursuant to the pooling and
servicing agreement for the GSMS 2019-GC40 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 GSMS 2019-GC40 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 GSMS
2019-GC40 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, 2019,
by and among GS Mortgage Securities Corporation II, as Depositor, Midland Loan
Services, a Division of PNC Bank, National Association, as Master Servicer,
KeyBank National Association, as Special Servicer, Wells Fargo Bank, National
Association, as Certificate Administrator and as Trustee, and Park Bridge
Lender Services LLC, as Operating Advisor and Asset Representations Reviewer
(filed as Exhibit 4.1 to the registrant's Current Report on Form 8-K filed on
May 23, 2019 under Commission File No. 333-226082-02 and incorporated by
reference herein).

 4.2
 Pooling and Servicing Agreement, dated as of February 1,
2019, by and among GS Mortgage Securities Corporation II, as Depositor, Wells
Fargo Bank, National Association, as Master Servicer, Midland Loan Services, a
Division of PNC Bank, National Association, as Special Servicer, Wells Fargo
Bank, National Association, as Certificate Administrator, Wilmington Trust,
National Association, as Trustee, and Pentalpha Surveillance LLC, as Operating
Advisor and Asset Representations Reviewer (filed as Exhibit 4.3 to the

 4.3
 Trust and Servicing Agreement, dated as of March 6, 2019,
by and among GS Mortgage Securities Corporation II, as Depositor, Midland Loan
Services, a Division of PNC Bank, National Association, as Servicer, Midland
Loan Services, a Division of PNC Bank, National Association, as Special
Servicer, Wells Fargo Bank, National Association, as Certificate Administrator,
Custodian and Trustee, and Pentalpha Surveillance LLC, as Operating Advisor
(filed as Exhibit 4.2 to the registrant's Current Report on Form 8-K filed on
May 23, 2019 under Commission File No. 333-226082-02 and incorporated by
reference herein).

 4.4
 Pooling and Servicing Agreement, dated as of April 1,
2019, by and among Deutsche Mortgage & Asset Receiving Corporation, as
Depositor, KeyBank National Association, as Master Servicer, LNR Partners, LLC,
as Special Servicer, Wells Fargo Bank, National Association, as Trustee, Wells
Fargo Bank, National Association, as Certificate Administrator, Paying Agent
and Custodian, and Pentalpha Surveillance LLC, as Operating Advisor and Asset
Representations Reviewer (filed as Exhibit 4.4 to the registrant's Current
Report on Form 8-K filed on May 23, 2019 under Commission File No.
333-226082-02 and incorporated by reference herein).

 4.5
 Pooling and Servicing Agreement, dated as of July 1,
2019, by and among GS Mortgage Securities Corporation II, as Depositor, Midland
Loan Services, a Division of PNC Bank, National Association, as Master Servicer
and as Special Servicer, Wells Fargo Bank, National Association, as Certificate
Administrator and as Trustee, and Pentalpha Surveillance LLC, as Operating
Advisor and Asset Representations Reviewer (filed as Exhibit 4.1 to the
registrant's Current Report on Form 8-K filed on July 16, 2019 under Commission

 4.6
 Amended and Restated Co-Lender Agreement, dated as of May
3, 2019, by and among, Wells Fargo Bank, National Association, as Trustee for
the Benefit of the Registered Holders of the CALI 2019-101C Mortgage Trust,
Commercial Mortgage Pass-Through Certificates, Series 2019-101C, as Note A-1
Holder, Note A-2 Holder, Note B-1 Holder and Note B-2 Holder, Wells Fargo Bank,
National Association, as Trustee for the Benefit of the Registered Holders of
the Benchmark 2019-B10 Mortgage Trust, Commercial Mortgage Pass-Through
Certificates, Series 2019-B10, as Note A-8 Holder and Note A-9 Holder, Goldman
Sachs Mortgage Company, as Initial Note A-3 Holder, Initial Note A-4 Holder and
Initial Note A-5 Holder, and JPMorgan Chase Bank, National Association, as
Initial Note A-6 Holder and Initial Note A-7 Holder (filed as Exhibit 4.5 to
the registrant's Current Report on Form 8-K filed on May 23, 2019 under

 4.7
 Agreement Between Note Holders, dated as of April 11,
2019, 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 4.6 to the

 4.8
 Agreement Between Noteholders, dated as of March 8, 2019,
by and among Goldman Sachs Bank USA, as Initial Note A-2 Holder, Initial Note
A-3 Holder, Initial Note A-4 Holder, Initial Note B-2 Holder and Initial Note
C-2 Holder, and Deutsche Bank AG, New York Branch, as Initial Note A-1 Holder,
Initial Note B-1 Holder and Initial Note C-1 Holder (filed as Exhibit 4.7 to
the registrant's Current Report on Form 8-K filed on May 23, 2019 under

 4.9
 Co-Lender Agreement, dated as of February 27, 2019, by
and between Goldman Sachs Mortgage Company, as Initial Note A-1 Holder, and
Goldman Sachs Mortgage Company, as Initial Note A-2 Holder (filed as Exhibit
4.8 to the registrant's Current Report on Form 8-K filed on May 23, 2019 under

 4.10 Agreement Between Noteholders, dated as of May 23, 2019,
by and among Goldman Sachs Bank USA, as Initial Note A-1-A Holder and Initial
Note A-1-B Holder, and Bank of America, N.A., as Initial Note A-2-A Holder and
Initial Note A-2-B Holder (filed as Exhibit 4.9 to the registrant's Current
Report on Form 8-K filed on May 23, 2019 under Commission File No.
333-226082-02 and incorporated by reference herein).

 4.11 Co-Lender Agreement, dated as of April 17, 2019, 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 4.10 to
the registrant's Current Report on Form 8-K filed on May 23, 2019 under

 4.12 Co-Lender Agreement, dated as of February 27, 2019, by
and between Goldman Sachs Bank USA, as Initial Note A-1 Holder, and Goldman
Sachs Bank USA, as Initial Note A-2 Holder (filed as Exhibit 4.11 to the

 4.13 Co-Lender Agreement, dated as of March 1, 2019, 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 4.12 to
the registrant's Current Report on Form 8-K filed on May 23, 2019 under

 4.14 Co-Lender Agreement, dated as of April 11, 2019, 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 4.13 to the

 4.15 Co-Lender Agreement, dated as of April 11, 2019, 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 4.14 to the

 4.16 Co-Lender Agreement, dated as of May 15, 2019, 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 4.15 to the registrant's
Current Report on Form 8-K filed on May 23, 2019 under Commission File No.
333-226082-02 and incorporated by reference herein).

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

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

 33.1
National Association, as Master Servicer

 33.2

 33.3
 Wells Fargo Bank, National Association, as Trustee
and Certificate Administrator

 33.4
Custodian

 33.5
Advisor

 33.6
Servicer

 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 of the 59 Maiden Lane Mortgage Loan (see
Exhibit 33.1)

 33.10
of the 59 Maiden Lane Mortgage Loan (see Exhibit 33.2)

 33.11
Wells Fargo Bank, National Association, as Trustee of the 59 Maiden Lane

 33.12
Custodian of the 59 Maiden Lane Mortgage Loan (see Exhibit 33.4)

 33.13
Advisor of the 59 Maiden Lane Mortgage Loan (see Exhibit 33.5)

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

 33.15
National Association, as Primary Servicer of the Moffett Towers II Building V
Mortgage Loan (see Exhibit 33.1)

 33.16
of the Moffett Towers II Building V Mortgage Loan (see Exhibit 33.2)

 33.17
Wells Fargo Bank, National Association, as Trustee of the Moffett Towers II
Building V Mortgage Loan (Omitted. See Explanatory Notes.)

 33.18
Custodian of the Moffett Towers II Building V Mortgage Loan (see Exhibit 33.4)

 33.19
Advisor of the Moffett Towers II Building V Mortgage Loan (see Exhibit 33.5)

 33.20

 33.21
National Association, as Primary Servicer of the Albertsons Industrial - PA
Mortgage Loan (see Exhibit 33.1)

 33.22
of the Albertsons Industrial - PA Mortgage Loan (see Exhibit 33.2)

 33.23
Wells Fargo Bank, National Association, as Trustee of the Albertsons Industrial
- PA Mortgage Loan (Omitted. See Explanatory Notes.)

 33.24
Custodian of the Albertsons Industrial - PA Mortgage Loan (see Exhibit 33.4)

 33.25
Advisor of the Albertsons Industrial - PA Mortgage Loan (see Exhibit 33.5)

 33.26

 33.27
National Association, as Primary Servicer of the Waterford Lakes Town Center
Mortgage Loan (see Exhibit 33.1)

 33.28
of the Waterford Lakes Town Center Mortgage Loan (see Exhibit 33.2)

 33.29
Wells Fargo Bank, National Association, as Trustee of the Waterford Lakes Town
Center Mortgage Loan (Omitted. See Explanatory Notes.)

 33.30
Custodian of the Waterford Lakes Town Center Mortgage Loan (see Exhibit 33.4)

 33.31
Advisor of the Waterford Lakes Town Center Mortgage Loan (see Exhibit 33.5)

 33.32

 33.33
National Association, as Primary Servicer of the Arbor Hotel Portfolio Mortgage
Loan (see Exhibit 33.1)

 33.34
of the Arbor Hotel Portfolio Mortgage Loan (see Exhibit 33.2)

 33.35
Wells Fargo Bank, National Association, as Trustee of the Arbor Hotel Portfolio

 33.36
Custodian of the Arbor Hotel Portfolio Mortgage Loan (see Exhibit 33.4)

 33.37
Advisor of the Arbor Hotel Portfolio Mortgage Loan (see Exhibit 33.5)

 33.38

 33.39
Servicer of the Lakeside Apartments Mortgage Loan (see Exhibit 33.6)

 33.40
of the Lakeside Apartments Mortgage Loan (see Exhibit 33.2)

 33.41
Wells Fargo Bank, National Association, as Trustee of the Lakeside Apartments

 33.42
Custodian of the Lakeside Apartments Mortgage Loan (see Exhibit 33.4)

 33.43
Advisor of the Lakeside Apartments Mortgage Loan (see Exhibit 33.5)

 33.44

 33.45
 Wells Fargo Bank, National Association, as Primary
Servicer of the 365 Bond Mortgage Loan

 33.46
National Association, as Special Servicer of the 365 Bond Mortgage Loan prior
to May 10, 2023 (see Exhibit 33.1)

 33.47
K-Star Asset Management LLC, as Special Servicer of the 365 Bond Mortgage Loan
on and after May 10, 2023 (Omitted. See Explanatory Notes.)

 33.48
Wilmington Trust, National Association, as Trustee of the 365 Bond Mortgage
Loan (Omitted. See Explanatory Notes.)

 33.49
Custodian of the 365 Bond Mortgage Loan (see Exhibit 33.4)

 33.50
of the 365 Bond Mortgage Loan

 33.51
 CoreLogic Solutions, LLC, as Servicing Function
Participant of the 365 Bond Mortgage Loan

 33.52

 33.53
National Association, as Primary Servicer of the 101 California Street Mortgage
Loan (see Exhibit 33.1)

 33.54
National Association, as Special Servicer of the 101 California Street Mortgage
Loan (see Exhibit 33.1)

 33.55
Wells Fargo Bank, National Association, as Trustee of the 101 California Street

 33.56
Custodian of the 101 California Street Mortgage Loan (see Exhibit 33.4)

 33.57
of the 101 California Street Mortgage Loan (see Exhibit 33.50)

 33.58

 33.59
of the Tulsa Office Portfolio Mortgage Loan (see Exhibit 33.2)

 33.60
LNR Partners, LLC, as Special Servicer of the Tulsa Office Portfolio Mortgage
Loan prior to February 16, 2023 (Omitted. See Explanatory Notes.)

 33.61
Argentic Services Company LP, as Special Servicer of the Tulsa Office Portfolio

 33.62
Wells Fargo Bank, National Association, as Trustee of the Tulsa Office
Portfolio Mortgage Loan (Omitted. See Explanatory Notes.)

 33.63
Custodian of the Tulsa Office Portfolio Mortgage Loan (see Exhibit 33.4)

 33.64
of the Tulsa Office Portfolio Mortgage Loan (see Exhibit 33.50)

 33.65

 33.66
of the Soho Beach House Mortgage Loan (see Exhibit 33.2)

 33.67
LNR Partners, LLC, as Special Servicer of the Soho Beach House Mortgage Loan
prior to February 16, 2023 (Omitted. See Explanatory Notes.)

 33.68
Argentic Services Company LP, as Special Servicer of the Soho Beach House

 33.69
Wells Fargo Bank, National Association, as Trustee of the Soho Beach House

 33.70
Custodian of the Soho Beach House Mortgage Loan (see Exhibit 33.4)

 33.71
of the Soho Beach House Mortgage Loan (see Exhibit 33.50)

 33.72

 33.73
National Association, as Primary Servicer of the 57 East 11th Street Mortgage
Loan (see Exhibit 33.1)

 33.74
LNR Partners, LLC, as Special Servicer of the 57 East 11th Street Mortgage Loan
(Omitted. See Explanatory Notes.)

 33.75
Wells Fargo Bank, National Association, as Trustee of the 57 East 11th Street

 33.76
Custodian of the 57 East 11th Street Mortgage Loan (see Exhibit 33.4)

 33.77
of the 57 East 11th Street Mortgage Loan (see Exhibit 33.50)

 33.78

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

 34.1
National Association, as Master Servicer

 34.2

 34.3
 Wells Fargo Bank, National Association, as Trustee
and Certificate Administrator

 34.4
Custodian

 34.5
Advisor

 34.6
Servicer

 34.7
as Servicing Function Participant for the Certificate Administrator

 34.8
as Servicing Function Participant for the Custodian

 34.9
National Association, as Primary Servicer of the 59 Maiden Lane Mortgage Loan
(see Exhibit 34.1)

 34.10
of the 59 Maiden Lane Mortgage Loan (see Exhibit 34.2)

 34.11
Wells Fargo Bank, National Association, as Trustee of the 59 Maiden Lane

 34.12
Custodian of the 59 Maiden Lane Mortgage Loan (see Exhibit 34.4)

 34.13
Advisor of the 59 Maiden Lane Mortgage Loan (see Exhibit 34.5)

 34.14

 34.15
National Association, as Primary Servicer of the Moffett Towers II Building V
Mortgage Loan (see Exhibit 34.1)

 34.16
of the Moffett Towers II Building V Mortgage Loan (see Exhibit 34.2)

 34.17
Wells Fargo Bank, National Association, as Trustee of the Moffett Towers II
Building V Mortgage Loan (Omitted. See Explanatory Notes.)

 34.18
Custodian of the Moffett Towers II Building V Mortgage Loan (see Exhibit 34.4)

 34.19
Advisor of the Moffett Towers II Building V Mortgage Loan (see Exhibit 34.5)

 34.20

 34.21
National Association, as Primary Servicer of the Albertsons Industrial - PA
Mortgage Loan (see Exhibit 34.1)

 34.22
of the Albertsons Industrial - PA Mortgage Loan (see Exhibit 34.2)

 34.23
Wells Fargo Bank, National Association, as Trustee of the Albertsons Industrial
- PA Mortgage Loan (Omitted. See Explanatory Notes.)

 34.24
Custodian of the Albertsons Industrial - PA Mortgage Loan (see Exhibit 34.4)

 34.25
Advisor of the Albertsons Industrial - PA Mortgage Loan (see Exhibit 34.5)

 34.26

 34.27
 Midland Loan Services, a Division of PNC Bank, National
Association, as Primary Servicer of the Waterford Lakes Town Center Mortgage
Loan (see Exhibit 34.1)

 34.28
of the Waterford Lakes Town Center Mortgage Loan (see Exhibit 34.2)

 34.29
Wells Fargo Bank, National Association, as Trustee of the Waterford Lakes Town
Center Mortgage Loan (Omitted. See Explanatory Notes.)

 34.30
Custodian of the Waterford Lakes Town Center Mortgage Loan (see Exhibit 34.4)

 34.31
Advisor of the Waterford Lakes Town Center Mortgage Loan (see Exhibit 34.5)

 34.32

 34.33
 Midland Loan Services, a Division of PNC Bank, National
Association, as Primary Servicer of the Arbor Hotel Portfolio Mortgage Loan
(see Exhibit 34.1)

 34.34
of the Arbor Hotel Portfolio Mortgage Loan (see Exhibit 34.2)

 34.35
Wells Fargo Bank, National Association, as Trustee of the Arbor Hotel Portfolio

 34.36
Custodian of the Arbor Hotel Portfolio Mortgage Loan (see Exhibit 34.4)

 34.37
Advisor of the Arbor Hotel Portfolio Mortgage Loan (see Exhibit 34.5)

 34.38

 34.39
Servicer of the Lakeside Apartments Mortgage Loan (see Exhibit 34.6)

 34.40
of the Lakeside Apartments Mortgage Loan (see Exhibit 34.2)

 34.41
Wells Fargo Bank, National Association, as Trustee of the Lakeside Apartments

 34.42
Custodian of the Lakeside Apartments Mortgage Loan (see Exhibit 34.4)

 34.43
Advisor of the Lakeside Apartments Mortgage Loan (see Exhibit 34.5)

 34.44

 34.45
 Wells Fargo Bank, National Association, as Primary
Servicer of the 365 Bond Mortgage Loan

 34.46
National Association, as Special Servicer of the 365 Bond Mortgage Loan prior
to May 10, 2023 (see Exhibit 34.1)

 34.47
K-Star Asset Management LLC, as Special Servicer of the 365 Bond Mortgage Loan
on and after May 10, 2023 (Omitted. See Explanatory Notes.)

 34.48
Wilmington Trust, National Association, as Trustee of the 365 Bond Mortgage
Loan (Omitted. See Explanatory Notes.)

 34.49
Custodian of the 365 Bond Mortgage Loan (see Exhibit 34.4)

 34.50
of the 365 Bond Mortgage Loan

 34.51
 CoreLogic Solutions, LLC, as Servicing Function
Participant of the 365 Bond Mortgage Loan

 34.52
 Computershare Trust Company, National Association, as
Servicing Function Participant for the Custodian (see Exhibit 34.8)

 34.53
National Association, as Primary Servicer of the 101 California Street Mortgage
Loan (see Exhibit 34.1)

 34.54
National Association, as Special Servicer of the 101 California Street Mortgage
Loan (see Exhibit 34.1)

 34.55
Wells Fargo Bank, National Association, as Trustee of the 101 California Street

 34.56
Custodian of the 101 California Street Mortgage Loan (see Exhibit 34.4)

 34.57
of the 101 California Street Mortgage Loan (see Exhibit 34.50)

 34.58

 34.59
of the Tulsa Office Portfolio Mortgage Loan (see Exhibit 34.2)

 34.60
LNR Partners, LLC, as Special Servicer of the Tulsa Office Portfolio Mortgage
Loan prior to February 16, 2023 (Omitted. See Explanatory Notes.)

 34.61
Argentic Services Company LP, as Special Servicer of the Tulsa Office Portfolio

 34.62
Wells Fargo Bank, National Association, as Trustee of the Tulsa Office
Portfolio Mortgage Loan (Omitted. See Explanatory Notes.)

 34.63
Custodian of the Tulsa Office Portfolio Mortgage Loan (see Exhibit 34.4)

 34.64
of the Tulsa Office Portfolio Mortgage Loan (see Exhibit 34.50)

 34.65

 34.66
of the Soho Beach House Mortgage Loan (see Exhibit 34.2)

 34.67
LNR Partners, LLC, as Special Servicer of the Soho Beach House Mortgage Loan
prior to February 16, 2023 (Omitted. See Explanatory Notes.)

 34.68
Argentic Services Company LP, as Special Servicer of the Soho Beach House

 34.69
Wells Fargo Bank, National Association, as Trustee of the Soho Beach House

 34.70
Custodian of the Soho Beach House Mortgage Loan (see Exhibit 34.4)

 34.71
 Pentalpha Surveillance LLC, as Operating Advisor of
the Soho Beach House Mortgage Loan (see Exhibit 34.50)

 34.72

 34.73
National Association, as Primary Servicer of the 57 East 11th Street Mortgage
Loan (see Exhibit 34.1)

 34.74
LNR Partners, LLC, as Special Servicer of the 57 East 11th Street Mortgage Loan
(Omitted. See Explanatory Notes.)

 34.75
Wells Fargo Bank, National Association, as Trustee of the 57 East 11th Street

 34.76
Custodian of the 57 East 11th Street Mortgage Loan (see Exhibit 34.4)

 34.77
of the 57 East 11th Street Mortgage Loan (see Exhibit 34.50)

 34.78

Servicer compliance statements.

 35.1
National Association, as Master Servicer

 35.2

 35.3
Certificate Administrator

 35.4
as Servicing Function Participant for the Certificate Administrator

 35.5
Servicer

 35.6
National Association, as Primary Servicer of the 59 Maiden Lane Mortgage Loan
(see Exhibit 35.1)

 35.7
of the 59 Maiden Lane Mortgage Loan (see Exhibit 35.2)

 35.8
National Association, as Primary Servicer of the Moffett Towers II Building V
Mortgage Loan (see Exhibit 35.1)

 35.9
of the Moffett Towers II Building V Mortgage Loan (see Exhibit 35.2)

 35.10
National Association, as Primary Servicer of the Albertsons Industrial - PA
Mortgage Loan (see Exhibit 35.1)

 35.11
of the Albertsons Industrial - PA Mortgage Loan (see Exhibit 35.2)

 35.12
National Association, as Primary Servicer of the Waterford Lakes Town Center
Mortgage Loan (see Exhibit 35.1)

 35.13
of the Waterford Lakes Town Center Mortgage Loan (see Exhibit 35.2)

 35.14
National Association, as Primary Servicer of the Arbor Hotel Portfolio Mortgage
Loan (see Exhibit 35.1)

 35.15
of the Arbor Hotel Portfolio Mortgage Loan (see Exhibit 35.2)

 35.16
Servicer of the Lakeside Apartments Mortgage Loan (see Exhibit 35.5)

 35.17
of the Lakeside Apartments Mortgage Loan (see Exhibit 35.2)

 35.18
 Wells Fargo Bank, National Association, as Primary
Servicer of the 365 Bond Mortgage Loan

 35.19
National Association, as Special Servicer of the 365 Bond Mortgage Loan prior
to May 10, 2023 (see Exhibit 35.1)

 35.20
K-Star Asset Management LLC, as Special Servicer of the 365 Bond Mortgage Loan
on and after May 10, 2023 (Omitted. See Explanatory Notes.)

 35.21
National Association, as Primary Servicer of the 101 California Street Mortgage
Loan (see Exhibit 35.1)

 35.22
National Association, as Special Servicer of the 101 California Street Mortgage
Loan (see Exhibit 35.1)

 35.23
 KeyBank National Association, as Primary Servicer of
the Tulsa Office Portfolio Mortgage Loan (see Exhibit 35.2)

 35.24
LNR Partners, LLC, as Special Servicer of the Tulsa Office Portfolio Mortgage
Loan prior to February 16, 2023 (Omitted. See Explanatory Notes.)

 35.25
Argentic Services Company LP, as Special Servicer of the Tulsa Office Portfolio

 35.26
of the Soho Beach House Mortgage Loan (see Exhibit 35.2)

 35.27
LNR Partners, LLC, as Special Servicer of the Soho Beach House Mortgage Loan
prior to February 16, 2023 (Omitted. See Explanatory Notes.)

 35.28
Argentic Services Company LP, as Special Servicer of the Soho Beach House

 35.29
 Midland Loan Services, a Division of PNC Bank, National
Association, as Primary Servicer of the 57 East 11th Street Mortgage Loan (see
Exhibit 35.1)

 35.30
LNR Partners, LLC, as Special Servicer of the 57 East 11th Street Mortgage Loan
(Omitted. See Explanatory Notes.)

 99.1 Mortgage Loan Purchase Agreement, dated as of May 1,
2019, between GS Mortgage Securities Corporation II and Goldman Sachs Mortgage
Company (filed as Exhibit 99.1 to the registrant's Current Report on Form 8-K
filed on May 23, 2019 under Commission File No. 333-226082-02 and incorporated
by reference herein)

 99.2 Mortgage Loan Purchase Agreement, dated as of May 1,
2019, between GS Mortgage Securities Corporation II and Citi Real Estate
Funding Inc. (filed as Exhibit 99.2 to the registrant's Current Report on Form
8-K filed on May 23, 2019 under Commission File No. 333-226082-02 and
incorporated by reference herein)

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

 (c) Not Applicable.

 SIGNATURES

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

 GS Mortgage Securities Corporation
II

(Depositor)

 /s/ Scott
Epperson

 Scott
Epperson, Chief Executive Officer

 (senior officer in charge of
securitization of the depositor)

 Date: March 18, 2024