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: 333-206847-01

 Central Index Key Number of the issuing entity:
0001665081

 Morgan Stanley Bank of America
Merrill Lynch Trust 2016-C28

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

 Central Index Key Number of the depositor: 0001005007

 Banc of America Merrill Lynch
Commercial Mortgage Inc.

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

 Central Index Key Number of the sponsor: 0001102113

 Bank of America, National
Association

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

 Central Index Key Number of the sponsor: 0001541557

 Morgan Stanley Mortgage Capital
Holdings LLC

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

 Central Index Key Number of the sponsor: 0001548567

 CIBC Inc.

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

 Central Index Key Number of the sponsor: 0001682532

 Starwood Mortgage Funding III LLC

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

 New York

 (State or other jurisdiction of

 incorporation or organization of

 the issuing entity)

 38-3991327

 38-3991328

 38-7145089

 (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:

 (646) 855-3953

 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 Princeton Pike Corporate Center Mortgage
Loan, which constituted approximately 5.2% 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 Princeton Pike Corporate Center Mortgage
Loan and two other pari passu loans, which are not assets of the issuing
entity. This loan combination, including the Princeton Pike Corporate Center
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 University West Apartments Mortgage Loan,
which constituted approximately 1.9% of the asset pool of the issuing entity as
of its cut-off date. The University West Apartments Mortgage Loan is an
asset of the issuing entity and is part of a loan combination that includes the
University West Apartments Mortgage Loan and one other pari passu loan,
which is not an asset of the issuing entity. The other pari passu
portion of the loan combination was securitized in the Morgan Stanley Bank of
America Merrill Lynch Trust 2015-C27 transaction, Commission File Number
333-180779-20 (the " MSBAM 2015-C27 Transaction "). This loan combination,
including the University West Apartments Mortgage Loan, is being serviced and
administered pursuant to the pooling and servicing agreement for the MSBAM
2015-C27 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 Ellenton Premium Outlets Mortgage Loan,
which constituted approximately 7.5% of the asset pool of the issuing entity as
of its cut-off date. The Ellenton Premium Outlets Mortgage Loan is an
asset of the issuing entity and is part of a loan combination that includes the
Ellenton Premium Outlets Mortgage Loan and three other pari passu loans,
which are not assets of the issuing entity. A pari passu portion of the
loan combination was securitized in the Morgan Stanley Capital I Trust 2015-UBS8
transaction, Commission File Number 333-180779-21 (the " MSC 2015-UBS8
Transaction "). This loan combination, including the Ellenton Premium
Outlets Mortgage Loan, is being serviced and administered pursuant to the
pooling and servicing agreement for the MSC 2015-UBS8 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 Penn Square Mall Mortgage Loan, which
constituted approximately 9.4% of the asset pool of the issuing entity as of
its cut-off date. The Penn Square Mall Mortgage Loan is an asset of the
issuing entity and is part of a loan combination that includes the Penn Square
Mall Mortgage Loan and two other pari passu loans and one subordinate
companion loan, which are not assets of the issuing entity. A pari passu
portion of the loan combination was securitized in the Morgan Stanley Capital I
Trust 2016-PSQ transaction (the " MSC 2016-PSQ Transaction "). This loan
combination, including the Penn Square Mall Mortgage Loan, is being serviced
and administered pursuant to the trust and servicing agreement for the MSC
2016-PSQ Transaction, which is incorporated by reference as Exhibit 4.4 to this
Annual Report on Form 10-K.

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

 Wells Fargo Bank, National
Association is the master servicer and certificate administrator of the
mortgage loans serviced under the Pooling and Servicing Agreement, the primary
servicer of the University West Apartments Mortgage Loan and the primary
servicer and special servicer of the Penn Square Mall 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 Penn Square Mall Mortgage Loan, the Ellenton
Premium Outlets Mortgage Loan and the University West Apartments 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.

 Wells Fargo Bank, National
Association acts as trustee of the Ellenton Premium Outlets Mortgage
Loan. Pursuant to the pooling and servicing agreement for the MSC
2015-UBS8 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 Ellenton Premium Outlets Mortgage Loan have delivered one or more
assessments of compliance with respect to Item 1122(d)(2)(iii) of Regulation
AB.

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

 Wilmington Trust, National
Association acts as trustee of the University West Apartments Mortgage Loan and
the Penn Square Mall Mortgage Loan. Pursuant to the pooling and servicing
agreement for the MSBAM 2015-C27 Transaction and the trust and servicing
agreement for the MSC 2016-PSQ 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 University West Apartments
Mortgage Loan and the Penn Square Mall Mortgage Loan have delivered one or more
assessments of compliance with respect to Item 1122(d)(2)(iii) of Regulation
AB.

 This Annual Report on Form 10-K
includes assessments of compliance with applicable servicing criteria and
accountants' attestation reports from CoreLogic Solutions, LLC. This
entity was engaged by the master servicer under the Pooling and Servicing
Agreement and the primary servicer of the University West Apartments Mortgage
Loan and the Penn Square Mall 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 University West
Apartments Mortgage Loan, the Ellenton Premium Outlets Mortgage Loan and the
Penn Square Mall 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 University West Apartments Mortgage Loan and
the Ellenton Premium Outlets Mortgage Loan, (i) the reports on assessment of
compliance with servicing criteria and attestation reports on assessment of
compliance with servicing criteria of CWCapital Asset Management LLC as special
servicer of the University West Apartments Mortgage Loan and Situs Holdings,
LLC as trust advisor of the University West Apartments Mortgage Loan, listed on
the Exhibit Index are omitted from this Annual Report on Form 10-K as they are
not required to be included on this Annual Report on Form 10-K per Instruction
3 to Item 1122 of Regulation AB because they are parties performing activities
that address servicing criteria relating to 5% or less of the assets of the
issuing entity; and (ii) the servicer compliance statements of CWCapital Asset
Management LLC as special servicer of the University West Apartments Mortgage
Loan, Midland Loan Services, a Division of PNC Bank, National Association as
primary servicer of the Ellenton Premium Outlets Mortgage Loan and Rialto
Capital Advisors, LLC as special servicer of the Ellenton Premium Outlets
Mortgage Loan, listed on the Exhibit Index are omitted from this Annual Report
on Form 10-K as they are not required by Item 1123 of Regulation AB to be
included on this Annual Report on Form 10-K because they are each an
unaffiliated party that is not a "servicer" that meets the criteria in Item
1108(a)(2)(i) through (iii) of Regulation AB.

 Item 1. Business.

 Item 1A. Risk Factors.

 Item 1B. Unresolved Staff Comments.

 None.

 Item 1C. Cybersecurity.

 Item 2. Properties.

 Item 3. Legal Proceedings.

 Item 4. Mine Safety Disclosures.

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

 Item 6.

 [Reserved]

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

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

 Item 8. Financial Statements and Supplementary Data.

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

 Item 9A. Controls and Procedures.

 Item 9B. Other Information.

 None.

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

 None.

 Item 10. Directors, Executive Officers and Corporate
Governance.

 Item 11. Executive Compensation.

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

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

 Item 14. Principal Accountant Fees and Services.

 ADDITIONAL DISCLOSURE ITEMS FOR REGULATION AB

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

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

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

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

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

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

 Item 1117 of Regulation AB, Legal Proceedings.

 The registrant knows of no material
pending legal proceeding involving the trust or any party related to the trust,
other than routine litigation incidental to the duties of those respective
parties, and the following, with respect to U.S. Bank National Association, as
trustee, and Wells Fargo Bank, National Association, as trustee, 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 the prospectus of the Registrant relating to the issuing entity
filed on February 25, 2016 pursuant to Rule 424(b)(2).

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

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

 The reports on assessments of compliance with the servicing
criteria for asset-backed securities and related attestation reports on such
assessments of compliance with respect to the University West Apartments
Mortgage Loan, which is being serviced and administered pursuant to the pooling
and servicing agreement for the MSBAM 2015-C27 Transaction, are attached hereto
under Item 15 to this Annual Report on Form 10-K. Attached as Schedule X to the
pooling and servicing agreement for the MSBAM 2015-C27 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 MSBAM
2015-C27 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 Ellenton Premium Outlets Mortgage
Loan, which is being serviced and administered pursuant to the pooling and
servicing agreement for the MSC 2015-UBS8 Transaction, are attached hereto
under Item 15 to this Annual Report on Form 10-K. Attached as Schedule X to the
pooling and servicing agreement for the MSC 2015-UBS8 Transaction incorporated
by reference as Exhibit 4.3 to this Annual Report on Form 10-K is a chart
identifying the entities participating in a servicing function for the MSC
2015-UBS8 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 Penn Square Mall Mortgage Loan,
which is being serviced and administered pursuant to the trust and servicing
agreement for the MSC 2016-PSQ Transaction, are attached hereto under Item 15
to this Annual Report on Form 10-K. Attached as Exhibit L to the trust and
servicing agreement for the MSC 2016-PSQ 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 MSC 2016-PSQ Transaction
responsible for each applicable servicing criteria set forth in Item 1122(d).

 Item 1123 of Regulation AB, Servicer Compliance Statement.

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

 Item 15. Exhibit and Financial Statement Schedules

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

 (1) Not applicable

 (2) Not applicable

 (3) See below

 4.1
 Pooling and Servicing Agreement, dated as of February 1,
2016, by and among Banc of America Merrill Lynch Commercial Mortgage Inc., as
Depositor, Wells Fargo Bank, National Association, as Master Servicer, C-III
Asset Management LLC, as Special Servicer, Wells Fargo Bank, National
Association, as Certificate Administrator, U.S. Bank National Association, as
Trustee, Park Bridge Lender Services LLC, as Operating Advisor, and Park Bridge
Lender Services LLC, as Asset Representations Reviewer (filed as Exhibit 4.1 to
the registrant's Current Report on Form 8-K/A filed on March 8, 2016 under
Commission File No. 333-206847-01 and incorporated by reference herein).

 4.2
 Pooling and Servicing Agreement, dated as of November 1,
2015, by and among Morgan Stanley Capital I Inc., as Depositor, Wells Fargo
Bank, National Association, as Master Servicer, CWCapital Asset Management LLC,
as Special Servicer, Situs Holdings, LLC, as Trust Advisor, Wilmington Trust,
National Association, as Trustee, and Wells Fargo Bank, National Association,
as Certificate Administrator, Certificate Registrar, Authenticating Agent and
Custodian (filed as Exhibit 4.5 to the registrant's Current Report on Form 8-K
filed on February 25, 2016 under Commission File No. 333-206847-01 and
incorporated by reference herein).

 4.3
 Pooling and Servicing Agreement, dated as of December 1,
2015, by and among Morgan Stanley Capital I Inc., as Depositor, Midland Loan
Services, a Division of PNC Bank, National Association, as Master Servicer,
Rialto Capital Advisors, LLC, as Special Servicer, Situs Holdings, LLC, Trust
Advisor, and Wells Fargo Bank, National Association, as Trustee, Certificate
Administrator, Certificate Registrar, Authenticating Agent and Custodian (filed
as Exhibit 4.3 to the registrant's Current Report on Form 8-K filed on February
25, 2016 under Commission File No. 333-206847-01 and incorporated by reference
herein).

 4.4
 Trust and Servicing Agreement, dated as of February 1,
2016, by and among Morgan Stanley Capital I Inc., as Depositor, Wells Fargo Bank,
National Association, as Servicer and Special Servicer, Wilmington Trust,
National Association, as Trustee and Wells Fargo Bank, National Association, as
Certificate Administrator (filed as Exhibit 4.2 to the registrant's Current
Report on Form 8-K filed on February 25, 2016 under Commission File No.
333-206847-01 and incorporated by reference herein).

 4.5
 Amended And Restated Agreement Between Note Holders,
dated as of April 21, 2016, by and between U.S. Bank National Association, as
Trustee for Morgan Stanley Bank of America Merrill Lynch Trust 2016-C28,
Commercial Mortgage Pass-Through Certificates, Series 2016-C28, as Note A-1
Holder, Wells Fargo Bank, National Association, as Trustee for Morgan Stanley
Capital I Trust 2016-UBS9, Commercial Mortgage Pass-Through Certificates,
Series 2016-UBS9, as Note A-2 Holder, Morgan Stanley Bank, N.A., as Note A-3
Holder, and Morgan Stanley Bank, N.A., as Note A-4 Holder (filed as Exhibit
4.12 to the registrant's Current Report on Form 8-K filed on April 27, 2016
under Commission File No. 333-206847-01 and incorporated by reference herein).

 4.6
 Agreement Between Note Holders, dated as of October 28,
2015, by and between Bank of America, N.A., as Initial Note A-1 Holder, and
Bank of America, N.A., as Initial Note A-2 Holder (filed as Exhibit 4.11 to the
registrant's Current Report on Form 8-K filed on February 25, 2016 under
Commission File No. 333-206847-01 and incorporated by reference herein).

 4.7
 Agreement Between Note Holders, dated as of November 5,
2015, by and between UBS Real Estate Securities Inc., as Initial Note A-1
Holder, UBS Real Estate Securities Inc., as Initial Note A-2 Holder, UBS Real
Estate Securities Inc., as Initial Note A-3 Holder, and Bank of America, N.A.,
as Initial Note A-4 Holder (filed as Exhibit 4.9 to the registrant's Current
Report on Form 8-K filed on February 25, 2016 under Commission File No.
333-206847-01 and incorporated by reference herein).

 4.8
 Agreement Between Note Holders, dated as of February 11,
2016, by and between Morgan Stanley Bank, N.A., as Initial Note A-1A Holder,
Morgan Stanley Bank, N.A., as Initial Note A-1B Holder, Morgan Stanley Bank,
N.A., as Initial Note A-1C Holder, and Morgan Stanley Bank, N.A., as Initial
Note A-2 Holder (filed as Exhibit 4.8 to the registrant's Current Report on
Form 8-K filed on February 25, 2016 under Commission File No. 333-206847-01 and
incorporated by reference herein).

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

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

 33.1
 Wells Fargo Bank, National Association, as Master
Servicer

 33.2
C-III Asset Management LLC), as Special Servicer

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

 33.4
Certificate Administrator

 33.5
Custodian

 33.6
Advisor

 33.7
Participant

 33.8
as Servicing Function Participant for the Certificate Administrator

 33.9
as Servicing Function Participant for the Custodian

 33.10
Servicer of the Princeton Pike Corporate Center Mortgage Loan (see Exhibit
33.1)

 33.11
C-III Asset Management LLC), as Special Servicer of the Princeton Pike Corporate
Center Mortgage Loan (see Exhibit 33.2)

 33.12
U.S. Bank National Association, as Trustee of the Princeton Pike Corporate
Center Mortgage Loan (Omitted. See Explanatory Notes.)

 33.13
Custodian of the Princeton Pike Corporate Center Mortgage Loan (see Exhibit
33.5)

 33.14
Advisor of the Princeton Pike Corporate Center Mortgage Loan (see Exhibit 33.6)

 33.15
Participant of the Princeton Pike Corporate Center Mortgage Loan (see Exhibit
33.7)

 33.16
as Servicing Function Participant for the Custodian (see Exhibit 33.9)

 33.17
Servicer of the University West Apartments Mortgage Loan (see Exhibit 33.1)

 33.18
CWCapital Asset Management LLC, as Special Servicer of the University West
Apartments Mortgage Loan (Omitted. See Explanatory Notes.)

 33.19
Wilmington Trust, National Association, as Trustee of the University West Apartments

 33.20
Custodian of the University West Apartments Mortgage Loan (see Exhibit 33.5)

 33.21
Situs Holdings, LLC, as Trust Advisor of the University West Apartments

 33.22
Participant of the University West Apartments Mortgage Loan (see Exhibit 33.7)

 33.23
as Servicing Function Participant for the Custodian (see Exhibit 33.9)

 33.24
 Midland Loan Services, a Division of PNC Bank,
National Association, as Primary Servicer of the Ellenton Premium Outlets
Mortgage Loan

 33.25
 Rialto Capital Advisors, LLC, as Special Servicer
of the Ellenton Premium Outlets Mortgage Loan

 33.26
Wells Fargo Bank, National Association, as Trustee of the Ellenton Premium Outlets

 33.27
Custodian of the Ellenton Premium Outlets Mortgage Loan (see Exhibit 33.5)

 33.28
Advisor of the Ellenton Premium Outlets Mortgage Loan (see Exhibit 33.6)

 33.29
as Servicing Function Participant for the Custodian (see Exhibit 33.9)

 33.30
Servicer of the Penn Square Mall Mortgage Loan (see Exhibit 33.1)

 33.31
 Wells Fargo Bank, National Association, as Special
Servicer of the Penn Square Mall Mortgage Loan (see Exhibit 33.1)

 33.32
Wilmington Trust, National Association, as Trustee of the Penn Square Mall

 33.33
Custodian of the Penn Square Mall Mortgage Loan (see Exhibit 33.5)

 33.34
Participant of the Penn Square Mall Mortgage Loan (see Exhibit 33.7)

 33.35
as Servicing Function Participant for the Custodian (see Exhibit 33.9)

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

 34.1
 Wells Fargo Bank, National Association, as Master
Servicer

 34.2
C-III Asset Management LLC), as Special Servicer

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

 34.4
Certificate Administrator

 34.5
Custodian

 34.6
Advisor

 34.7
Participant

 34.8
as Servicing Function Participant for the Certificate Administrator

 34.9
as Servicing Function Participant for the Custodian

 34.10
Servicer of the Princeton Pike Corporate Center Mortgage Loan (see Exhibit
34.1)

 34.11
C-III Asset Management LLC), as Special Servicer of the Princeton Pike
Corporate Center Mortgage Loan (see Exhibit 34.2)

 34.12
U.S. Bank National Association, as Trustee of the Princeton Pike Corporate
Center Mortgage Loan (Omitted. See Explanatory Notes.)

 34.13
Custodian of the Princeton Pike Corporate Center Mortgage Loan (see Exhibit
34.5)

 34.14
Advisor of the Princeton Pike Corporate Center Mortgage Loan (see Exhibit 34.6)

 34.15
Participant of the Princeton Pike Corporate Center Mortgage Loan (see Exhibit
34.7)

 34.16
as Servicing Function Participant for the Custodian (see Exhibit 34.9)

 34.17
Servicer of the University West Apartments Mortgage Loan (see Exhibit 34.1)

 34.18
CWCapital Asset Management LLC, as Special Servicer of the University West
Apartments Mortgage Loan (Omitted. See Explanatory Notes.)

 34.19
Wilmington Trust, National Association, as Trustee of the University West
Apartments Mortgage Loan (Omitted. See Explanatory Notes.)

 34.20
Custodian of the University West Apartments Mortgage Loan (see Exhibit 34.5)

 34.21
Situs Holdings, LLC, as Trust Advisor of the University West Apartments

 34.22
Participant of the University West Apartments Mortgage Loan (see Exhibit 34.7)

 34.23
as Servicing Function Participant for the Custodian (see Exhibit 34.9)

 34.24
 Midland Loan Services, a Division of PNC Bank,
National Association, as Primary Servicer of the Ellenton Premium Outlets
Mortgage Loan

 34.25
 Rialto Capital Advisors, LLC, as Special Servicer
of the Ellenton Premium Outlets Mortgage Loan

 34.26
Wells Fargo Bank, National Association, as Trustee of the Ellenton Premium
Outlets Mortgage Loan (Omitted. See Explanatory Notes.)

 34.27
Custodian of the Ellenton Premium Outlets Mortgage Loan (see Exhibit 34.5)

 34.28
Advisor of the Ellenton Premium Outlets Mortgage Loan (see Exhibit 34.6)

 34.29
as Servicing Function Participant for the Custodian (see Exhibit 34.9)

 34.30
Servicer of the Penn Square Mall Mortgage Loan (see Exhibit 34.1)

 34.31
 Wells Fargo Bank, National Association, as Special
Servicer of the Penn Square Mall Mortgage Loan (see Exhibit 34.1)

 34.32
Wilmington Trust, National Association, as Trustee of the Penn Square Mall

 34.33
Custodian of the Penn Square Mall Mortgage Loan (see Exhibit 34.5)

 34.34
Participant of the Penn Square Mall Mortgage Loan (see Exhibit 34.7)

 34.35
as Servicing Function Participant for the Custodian (see Exhibit 34.9)

Servicer compliance statements.

 35.1
 Wells Fargo Bank, National Association, as Master
Servicer

 35.2
C-III Asset Management LLC), as Special Servicer

 35.3
Certificate Administrator

 35.4
as Servicing Function Participant for the Certificate Administrator

 35.5
Servicer of the Princeton Pike Corporate Center Mortgage Loan (see Exhibit 35.1)

 35.6
C-III Asset Management LLC), as Special Servicer of the Princeton Pike
Corporate Center Mortgage Loan (see Exhibit 35.2)

 35.7
Servicer of the University West Apartments Mortgage Loan (see Exhibit 35.1)

 35.8
CWCapital Asset Management LLC, as Special Servicer of the University West
Apartments Mortgage Loan (Omitted. See Explanatory Notes.)

 35.9
Midland Loan Services, a Division of PNC Bank, National Association, as Primary
Servicer of the Ellenton Premium Outlets Mortgage Loan (Omitted. See
Explanatory Notes.)

 35.10
Rialto Capital Advisors, LLC, as Special Servicer of the Ellenton Premium
Outlets Mortgage Loan (Omitted. See Explanatory Notes.)

 35.11
Servicer of the Penn Square Mall Mortgage Loan (see Exhibit 35.1)

 35.12
 Wells Fargo Bank, National Association, as Special
Servicer of the Penn Square Mall Mortgage Loan (see Exhibit 35.1)

 99.1 Mortgage Loan Purchase Agreement, dated as of February
12, 2016, between Banc of America Merrill Lynch Commercial Mortgage Inc. and
Bank of America, National Association (filed as Exhibit 99.1 to the
registrant's Current Report on Form 8-K filed on February 25, 2016 under
Commission File No. 333-206847-01 and incorporated by reference herein)

 99.2 Mortgage Loan Purchase Agreement, dated as of February
12, 2016, between Banc of America Merrill Lynch Commercial Mortgage Inc. and
Morgan Stanley Mortgage Capital Holdings LLC (filed as Exhibit 99.2 to the
registrant's Current Report on Form 8-K filed on February 25, 2016 under
Commission File No. 333-206847-01 and incorporated by reference herein)

 99.3 Mortgage Loan Purchase Agreement, dated as of February
12, 2016, between Banc of America Merrill Lynch Commercial Mortgage Inc. and
CIBC Inc. (filed as Exhibit 99.3 to the registrant's Current Report on Form 8-K
filed on February 25, 2016 under Commission File No. 333-206847-01 and
incorporated by reference herein)

 99.4 Mortgage Loan Purchase Agreement, dated as of February
12, 2016, between Banc of America Merrill Lynch Commercial Mortgage Inc.,
Starwood Mortgage Funding III LLC, and Starwood Mortgage Capital LLC (filed as
Exhibit 99.4 to the registrant's Current Report on Form 8-K filed on February
25, 2016 under Commission File No. 333-206847-01 and incorporated by reference
herein)

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

 (c) Not Applicable.

 SIGNATURES

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

 Banc of America Merrill Lynch
Commercial Mortgage Inc.

(Depositor)

 /s/ Leland F. Bunch, III

 Leland F.
Bunch, III, President and Chief Executive Officer

 (senior officer in charge of
securitization of the depositor)

 Date: March 12, 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: 333-190246-09

 Central Index Key Number of the issuing entity:
0001621379

 JPMBB Commercial Mortgage
Securities Trust 2014-C24

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

 Central Index Key Number of the depositor: 0001013611

 J.P. Morgan Chase Commercial Mortgage
Securities Corp.

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

 Central Index Key Number of the sponsor: 0000835271

 JPMorgan Chase Bank, National
Association

 Central Index Key Number of the sponsor: 0000312070

 Barclays Bank PLC

 Central Index Key Number of the sponsor: 0001089877

 KeyBank National Association

 Central Index Key Number of the sponsor: 0001628601

 Column Financial, Inc.

 Central Index Key Number of the sponsor: 0001587045

 RAIT Funding, LLC

 Central Index Key Number of the sponsor: 0001660492

 GE Capital US Holdings, Inc.

 (successor in interest to
certain obligations of General Electric Capital Corporation)

 New York

 (State or other jurisdiction of

 incorporation or organization of

 the issuing entity)

 38-3939252

 38-3939253

 38-7120308

 (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) 834-5467

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

 Title of each class

 Trading Symbol(s)

 Name of each exchange on which registered

 None

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

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

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

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

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

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

 Large accelerated
filer o
Accelerated filer
o

 Non-accelerated
filer

Smaller reporting
company
o

Emerging growth
company
o

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

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

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

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

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

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

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

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

 DOCUMENTS INCORPORATED BY REFERENCE

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

 EXPLANATORY NOTES

 The Exhibit Index describes exhibits
provided by certain parties (in their capacities indicated on the Exhibit
Index) with respect to the Canyon Ranch Portfolio Mortgage Loan, which
constituted approximately 2.4% of the asset pool of the issuing entity as of
its cut-off date. The Canyon Ranch Portfolio Mortgage Loan is an asset of
the issuing entity and is part of a loan combination that includes the Canyon
Ranch Portfolio Mortgage Loan and two other pari passu loans, which are
not assets of the issuing entity. A pari passu portion of the loan
combination was securitized in the COMM 2014-UBS5 Mortgage Trust transaction,
Commission File Number 333-193376-10 (the " COMM 2014-UBS5 Transaction ").
This loan combination, including the Canyon Ranch Portfolio Mortgage Loan, is
being serviced and administered pursuant to the pooling and servicing agreement
for the COMM 2014-UBS5 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 Columbus Square Portfolio Mortgage Loan,
which constituted approximately 7.6% of the asset pool of the issuing entity as
of its cut-off date. The Columbus Square Portfolio Mortgage Loan is an
asset of the issuing entity and is part of a loan combination that includes the
Columbus Square Portfolio Mortgage Loan and three other pari passu
loans, which are not assets of the issuing entity. A pari passu portion of
the loan combination was securitized in the WFRBS Commercial Mortgage Trust
2014-C22 transaction, Commission File Number 333-195164-01 (the " WFRBS
2014-C22 Transaction "). This loan combination, including the Columbus
Square Portfolio Mortgage Loan, is being serviced and administered pursuant to
the pooling and servicing agreement for the WFRBS 2014-C22 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 Grapevine Mills Mortgage Loan and the 17
State Street Mortgage Loan, which constituted approximately 9.0% and 5.9%,
respectively, of the asset pool of the issuing entity as of its cut-off
date. The Grapevine Mills Mortgage Loan and the 17 State Street Mortgage
Loan are each an asset of the issuing entity and are each part of a loan
combination that includes (a) with respect to the Grapevine Mills Mortgage
Loan, four other pari passu loans, which are not assets of the issuing
entity or (b) with respect to the 17 State Street Mortgage Loan, one other pari
passu loan, which is not an asset of the issuing entity. A pari passu
portion of each loan combination was securitized in the JPMBB Commercial
Mortgage Securities Trust 2014-C23 transaction, Commission File Number
333-190246-08 (the " JPMBB 2014-C23 Transaction "). These loan
combinations, including the Grapevine Mills Mortgage Loan and the 17 State
Street Mortgage Loan, are being serviced and administered pursuant to the
pooling and servicing agreement for the JPMBB 2014-C23 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 Hilton Houston Post Oak Mortgage Loan, which
constituted approximately 2.8% of the asset pool of the issuing entity as of
its cut-off date. The Hilton Houston Post Oak Mortgage Loan is an asset
of the issuing entity and is part of a loan combination that includes the
Hilton Houston Post Oak Mortgage Loan and one other pari passu loan,
which is not an asset of the issuing entity. This loan combination, including
the Hilton Houston Post Oak Mortgage Loan, was serviced under the Pooling and
Servicing Agreement for the issuing entity prior to the closing of the
securitization of the other pari passu portion of the Hilton Houston
Post Oak loan combination in the JPMBB Commercial Mortgage Securities Trust
2014-C25 transaction, Commission File Number 333-190246-10 (the " JPMBB
2014-C25 Transaction "). After the closing of the JPMBB 2014-C25
Transaction on November 24, 2014, this loan combination, including the Hilton
Houston Post Oak Mortgage Loan was, and will continue to be, serviced and
administered pursuant to the pooling and servicing agreement with respect to
the JPMBB 2014-C25 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.

 Wells Fargo
Bank, National Association is the master servicer (but not the primary servicer
with respect to those mortgage loans for which KeyBank National Association is
the primary servicer) and certificate administrator of the mortgage loans serviced
under the Pooling and Servicing Agreement and the primary servicer of the
Grapevine Mills Mortgage Loan, the Columbus Square Portfolio Mortgage Loan, the
17 State Street Mortgage Loan, the Hilton Houston Post Oak Mortgage Loan and
the Canyon Ranch Portfolio Mortgage Loan. As a result, Wells Fargo Bank,
National Association is a "servicer" as defined in Item 1108(a)(2)(iii) of
Regulation AB, in the capacities described above, because it is servicing
mortgage loans that constituted 10% or more of the assets of the issuing entity
as of its cut-off date. The assessments of compliance with applicable servicing
criteria, accountants' attestation reports and servicer compliance statements
delivered by Wells Fargo Bank, National Association in the capacities described
above are listed in the Exhibit Index.

 Wells Fargo Bank, National
Association is the custodian of the mortgage loans serviced under the Pooling
and Servicing Agreement, the Grapevine Mills Mortgage Loan, the Columbus Square
Portfolio Mortgage Loan, the 17 State Street Mortgage Loan, the Hilton Houston
Post Oak Mortgage Loan and the Canyon Ranch Portfolio 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
senior trust advisor of the mortgage loans serviced under the Pooling and
Servicing Agreement, the Grapevine Mills Mortgage Loan, the Columbus Square
Portfolio Mortgage Loan, the 17 State Street Mortgage Loan and the Hilton
Houston Post Oak 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.

 Rialto Capital Advisors, LLC is
the special servicer of the Grapevine Mills Mortgage Loan, the 17 State Street
Mortgage Loan, the Hilton Houston Post Oak Mortgage Loan and the Canyon Ranch
Portfolio Mortgage Loan. As a result, Rialto Capital Advisors, LLC is a
"servicer" as defined in Item 1108(a)(2)(iii) of Regulation AB, in the
capacities described above, because it is servicing mortgage loans that
constituted 10% or more of the assets of the issuing entity as of its cut-off
date. The assessments of compliance with applicable servicing criteria,
accountants' attestation reports and servicer compliance statements delivered
by Rialto Capital Advisors, LLC in the capacities described above are listed in
the Exhibit Index.

 Wilmington Trust, National
Association acts as trustee of the mortgage loans serviced under the
Pooling and Servicing Agreement, the Canyon Ranch Portfolio Mortgage Loan, the
Columbus Square Portfolio Mortgage Loan, the 17 State Street Mortgage Loan, the
Grapevine Mills Mortgage Loan and the Hilton Houston Post Oak Mortgage
Loan. Pursuant to the Pooling and Servicing Agreement, the pooling and
servicing agreement for the COMM 2014-UBS5 Transaction, the pooling and
servicing agreement for the WFRBS 2014-C22 Transaction, the pooling and
servicing agreement for the JPMBB 2014-C23 Transaction and the pooling and
servicing agreement for the JPMBB 2014-C25 Transaction, the trustee is required
to provide an assessment of compliance with applicable servicing criteria
solely with respect to Item 1122(d)(2)(iii) of Regulation AB (regarding
advances of funds or guarantees regarding collections, cash flows or
distributions, and any interest or other fees charged for such advances, are
made, reviewed and approved as specified in the transaction agreements).
However, during the reporting period, the trustee did not perform any servicing
function with respect to the servicing criteria specified in Item
1122(d)(2)(iii) of Regulation AB. The master servicer or the special
servicer, to the extent required, performed the servicing function identified
with respect to Item 1122(d)(2)(iii) of Regulation AB, and each such party
included Item 1122(d)(2)(iii) of Regulation AB in the assessment of compliance
with applicable servicing criteria and accountant's attestation report for the
subject transaction. As a result, this Annual Report on Form 10-K does
not include an assessment of compliance with applicable servicing criteria of
the trustee. One or more other servicers of the mortgage loans serviced
under the Pooling and Servicing Agreement, the Canyon Ranch Portfolio Mortgage
Loan, the Columbus Square Portfolio Mortgage Loan, the 17 State Street Mortgage
Loan, the Grapevine Mills Mortgage Loan and the Hilton Houston Post Oak
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 KeyBank
National Association is the primary servicer) and the primary servicer of
the Canyon Ranch Portfolio Mortgage Loan, the Columbus Square Portfolio
Mortgage Loan, the 17 State Street Mortgage Loan, the Grapevine Mills Mortgage
Loan and the Hilton Houston Post Oak 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 Canyon Ranch Portfolio Mortgage Loan, the Columbus Square
Portfolio Mortgage Loan, the 17 State Street Mortgage Loan, the Grapevine Mills
Mortgage Loan and the Hilton Houston Post Oak 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 Columbus Square Portfolio Mortgage Loan and
the Canyon Ranch Portfolio Mortgage Loan, (i) the report on assessment of compliance
with servicing criteria and attestation report on assessment of compliance with
servicing criteria of Park Bridge Lender Services LLC as operating advisor of
the Canyon Ranch Portfolio Mortgage Loan, listed on the Exhibit Index are
omitted from this Annual Report on Form 10-K as they are not required to be
included on this Annual Report on Form 10-K per Instruction 3 to Item 1122 of
Regulation AB because it is a party performing activities that address
servicing criteria relating to 5% or less of the assets of the issuing entity;
and (ii) the servicer compliance statement of CWCapital Asset Management LLC as
special servicer of the Columbus Square Portfolio Mortgage Loan, listed on the
Exhibit Index is omitted from this Annual Report on Form 10-K as it is not
required by Item 1123 of Regulation AB to be included on this Annual Report on
Form 10-K because it is an unaffiliated party that is not a "servicer" that
meets the criteria in Item 1108(a)(2)(i) through (iii) of Regulation AB.

 Item 1. Business.

 Item 1A. Risk Factors.

 Item 1B. Unresolved Staff Comments.

 None.

 Item 1C. Cybersecurity.

 Item 2. Properties.

 Item 3. Legal Proceedings.

 Item 4. Mine Safety Disclosures.

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

 Item 6.

 [Reserved]

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

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

 Item 8. Financial Statements and Supplementary Data.

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

 Item 9A. Controls and Procedures.

 Item 9B. Other Information.

 None.

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

 None.

 Item 10. Directors, Executive Officers and Corporate
Governance.

 Item 11. Executive Compensation.

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

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

 Item 14. Principal Accountant Fees and Services.

 ADDITIONAL DISCLOSURE ITEMS FOR REGULATION AB

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

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

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

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

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

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

 Item 1117 of Regulation AB, Legal Proceedings.

 The registrant knows of no material pending legal proceeding
involving the trust or any party related to the trust, other than routine
litigation incidental to the duties of those respective parties, and the
following, with respect to Wells Fargo Bank, National Association, 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 a prospectus supplement of the Registrant relating to the issuing
entity filed on October 22, 2014 pursuant to Rule 424(b)(5).

 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 Canyon Ranch Portfolio Mortgage
Loan, which is being serviced and administered pursuant to the pooling and
servicing agreement for the COMM 2014-UBS5 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 COMM 2014-UBS5 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
COMM 2014-UBS5 Transaction responsible for each applicable servicing criteria
set forth in Item 1122(d).

assessments of compliance with respect to the Columbus Square Portfolio
Mortgage Loan, which is being serviced and administered pursuant to the pooling
and servicing agreement for the WFRBS 2014-C22 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 2014-C22 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
WFRBS 2014-C22 Transaction responsible for each applicable servicing criteria
set forth in Item 1122(d).

assessments of compliance with respect to the Grapevine Mills Mortgage Loan and
the 17 State Street Mortgage Loan, which are being serviced and administered
pursuant to the pooling and servicing agreement for the JPMBB 2014-C23
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
JPMBB 2014-C23 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 JPMBB 2014-C23 Transaction responsible for each
applicable servicing criteria set forth in Item 1122(d).

assessments of compliance with respect to the Hilton Houston Post Oak Mortgage
Loan, which is being serviced and administered pursuant to the pooling and
servicing agreement for the JPMBB 2014-C25 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 JPMBB 2014-C25 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 JPMBB
2014-C25 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 October 1,
2014, by and among J.P. Morgan Chase Commercial Mortgage Securities Corp., as
Depositor, Wells Fargo Bank, National Association, as Master Servicer, LNR
Partners, LLC, as Special Servicer, Wells Fargo Bank, National Association, as
Certificate Administrator, Wilmington Trust, National Association, as Trustee,
and Pentalpha Surveillance LLC, as Senior Trust Advisor (filed as Exhibit 4.1
to the registrant's Current Report on Form 8-K filed on October 22, 2014 under
Commission File No. 333-190246-09 and incorporated by reference herein).

 4.2
 Pooling and Servicing Agreement, dated as of September 1,
2014, by and among Deutsche Mortgage & Asset Receiving Corporation, as
Depositor, Wells Fargo Bank, National Association, as Master Servicer, Rialto
Capital Advisors, LLC, as Special Servicer, Wilmington Trust, National
Association, as Trustee, Wells Fargo Bank, National Association, as Certificate
Administrator, Paying Agent and Custodian, and Situs Holdings, LLC, as
Operating Advisor (filed as Exhibit 4.4 to the registrant's Current Report on
Form 8-K filed on October 22, 2014 under Commission File No. 333-190246-09 and
incorporated by reference herein).

 4.3
 Pooling and Servicing Agreement, dated as of September 1,
2014, by and among Wells Fargo Commercial Mortgage Securities, Inc., as
Depositor, Wells Fargo Bank, National Association, as General Master Servicer,
CWCapital Asset Management LLC, as General Special Servicer, NCB, FSB, as NCB
Master Servicer, NCB, SB, as NCB Special Servicer, Pentalpha Surveillance LLC,
as Trust Advisor, Wells Fargo Bank, National Association, as Certificate
Administrator, as Tax Administrator and as Custodian and Wilmington Trust, National
Association, as Trustee (filed as Exhibit 4.3 to the registrant's Current
Report on Form 8-K filed on October 22, 2014 under Commission File No.
333-190246-09 and incorporated by reference herein).

 4.4
 Pooling and Servicing Agreement, dated as of September 1,
2014, by and among J.P. Morgan Chase Commercial Mortgage Securities Corp., as
Depositor, Wells Fargo Bank, National Association, as Master Servicer,
CWCapital Asset Management LLC, as Special Servicer, Wells Fargo Bank, National
Association, as Certificate Administrator, Wilmington Trust, National
Association, as Trustee, and Pentalpha Surveillance LLC, as Senior Trust
Advisor (filed as Exhibit 4.2 to the registrant's Current Report on Form 8-K
filed on October 22, 2014 under Commission File No. 333-190246-09 and
incorporated by reference herein).

 4.5
 Pooling and Servicing Agreement, dated as of November 1,
2014, by and among J.P. Morgan Chase Commercial Mortgage Securities Corp., as
Depositor, Wells Fargo Bank, National Association, as Master Servicer, Rialto
Capital Advisors, LLC, as Special Servicer, Wells Fargo Bank, National
Association, as Certificate Administrator, Wilmington Trust, National
Association, as Trustee, and Pentalpha Surveillance LLC, as Senior Trust
Advisor (filed as Exhibit 1.1 to the registrant's Current Report on Form 8-K
filed on November 25, 2014 under Commission File No. 333-190246-09 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
 LNR Partners, LLC, as Special Servicer

 33.3
Wilmington Trust, National Association, as Trustee (Omitted. See Explanatory
Notes.)

 33.4
Certificate Administrator

 33.5
Custodian

 33.6

 33.7
Participant

 33.8
as Servicing Function Participant for the Certificate Administrator

 33.9
as Servicing Function Participant for the Custodian

 33.10
 KeyBank National Association, as Primary Servicer

 33.11
Servicer of the Canyon Ranch Portfolio Mortgage Loan (see Exhibit 33.1)

 33.12
of the Canyon Ranch Portfolio Mortgage Loan

 33.13
Wilmington Trust, National Association, as Trustee of the Canyon Ranch

 33.14
Custodian of the Canyon Ranch Portfolio Mortgage Loan (see Exhibit 33.5)

 33.15
Park Bridge Lender Services LLC, as Operating Advisor of the Canyon Ranch

 33.16
Participant of the Canyon Ranch Portfolio Mortgage Loan (see Exhibit 33.7)

 33.17

 33.18
Servicer of the Columbus Square Portfolio Mortgage Loan (see Exhibit 33.1)

 33.19
 CWCapital Asset Management LLC, as Special
Servicer of the Columbus Square Portfolio Mortgage Loan

 33.20
Wilmington Trust, National Association, as Trustee of the Columbus Square

 33.21
Custodian of the Columbus Square Portfolio Mortgage Loan (see Exhibit 33.5)

 33.22
 Pentalpha Surveillance LLC, as Trust Advisor of the
Columbus Square Portfolio Mortgage Loan (see Exhibit 33.6)

 33.23
Participant of the Columbus Square Portfolio Mortgage Loan (see Exhibit 33.7)

 33.24

 33.25
Servicer of the Grapevine Mills Mortgage Loan (see Exhibit 33.1)

 33.26
of the Grapevine Mills Mortgage Loan (see Exhibit 33.12)

 33.27
Wilmington Trust, National Association, as Trustee of the Grapevine Mills
Mortgage Loan (Omitted. See Explanatory Notes.)

 33.28
Custodian of the Grapevine Mills Mortgage Loan (see Exhibit 33.5)

 33.29
of the Grapevine Mills Mortgage Loan (see Exhibit 33.6)

 33.30
Participant of the Grapevine Mills Mortgage Loan (see Exhibit 33.7)

 33.31

 33.32
Servicer of the 17 State Street Mortgage Loan (see Exhibit 33.1)

 33.33
of the 17 State Street Mortgage Loan (see Exhibit 33.12)

 33.34
Wilmington Trust, National Association, as Trustee of the 17 State Street
Mortgage Loan (Omitted. See Explanatory Notes.)

 33.35
Custodian of the 17 State Street Mortgage Loan (see Exhibit 33.5)

 33.36
of the 17 State Street Mortgage Loan (see Exhibit 33.6)

 33.37
Participant of the 17 State Street Mortgage Loan (see Exhibit 33.7)

 33.38

 33.39
Servicer of the Hilton Houston Post Oak Mortgage Loan (see Exhibit 33.1)

 33.40
of the Hilton Houston Post Oak Mortgage Loan (see Exhibit 33.12)

 33.41
Wilmington Trust, National Association, as Trustee of the Hilton Houston Post
Oak Mortgage Loan (Omitted. See Explanatory Notes.)

 33.42
Custodian of the Hilton Houston Post Oak Mortgage Loan (see Exhibit 33.5)

 33.43
of the Hilton Houston Post Oak Mortgage Loan (see Exhibit 33.6)

 33.44
Participant of the Hilton Houston Post Oak Mortgage Loan (see Exhibit 33.7)

 33.45

 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
 LNR Partners, LLC, as Special Servicer

 34.3
Wilmington Trust, National Association, as Trustee (Omitted. See Explanatory
Notes.)

 34.4
Certificate Administrator

 34.5
Custodian

 34.6

 34.7
Participant

 34.8
as Servicing Function Participant for the Certificate Administrator

 34.9
as Servicing Function Participant for the Custodian

 34.10
 KeyBank National Association, as Primary Servicer

 34.11
Servicer of the Canyon Ranch Portfolio Mortgage Loan (see Exhibit 34.1)

 34.12
of the Canyon Ranch Portfolio Mortgage Loan

 34.13
Wilmington Trust, National Association, as Trustee of the Canyon Ranch

 34.14
Custodian of the Canyon Ranch Portfolio Mortgage Loan (see Exhibit 34.5)

 34.15
Park Bridge Lender Services LLC, as Operating Advisor of the Canyon Ranch

 34.16
Participant of the Canyon Ranch Portfolio Mortgage Loan (see Exhibit 34.7)

 34.17

 34.18
Servicer of the Columbus Square Portfolio Mortgage Loan (see Exhibit 34.1)

 34.19
 CWCapital Asset Management LLC, as Special
Servicer of the Columbus Square Portfolio Mortgage Loan

 34.20
Wilmington Trust, National Association, as Trustee of the Columbus Square

 34.21
Custodian of the Columbus Square Portfolio Mortgage Loan (see Exhibit 34.5)

 34.22
 Pentalpha Surveillance LLC, as Trust Advisor of the
Columbus Square Portfolio Mortgage Loan (see Exhibit 34.6)

 34.23
Participant of the Columbus Square Portfolio Mortgage Loan (see Exhibit 34.7)

 34.24

 34.25
Servicer of the Grapevine Mills Mortgage Loan (see Exhibit 34.1)

 34.26
of the Grapevine Mills Mortgage Loan (see Exhibit 34.12)

 34.27
Wilmington Trust, National Association, as Trustee of the Grapevine Mills Mortgage
Loan (Omitted. See Explanatory Notes.)

 34.28
Custodian of the Grapevine Mills Mortgage Loan (see Exhibit 34.5)

 34.29
of the Grapevine Mills Mortgage Loan (see Exhibit 34.6)

 34.30
Participant of the Grapevine Mills Mortgage Loan (see Exhibit 34.7)

 34.31

 34.32
Servicer of the 17 State Street Mortgage Loan (see Exhibit 34.1)

 34.33
of the 17 State Street Mortgage Loan (see Exhibit 34.12)

 34.34
Wilmington Trust, National Association, as Trustee of the 17 State Street
Mortgage Loan (Omitted. See Explanatory Notes.)

 34.35
Custodian of the 17 State Street Mortgage Loan (see Exhibit 34.5)

 34.36
of the 17 State Street Mortgage Loan (see Exhibit 34.6)

 34.37
Participant of the 17 State Street Mortgage Loan (see Exhibit 34.7)

 34.38

 34.39
Servicer of the Hilton Houston Post Oak Mortgage Loan (see Exhibit 34.1)

 34.40
of the Hilton Houston Post Oak Mortgage Loan (see Exhibit 34.12)

 34.41
Wilmington Trust, National Association, as Trustee of the Hilton Houston Post
Oak Mortgage Loan (Omitted. See Explanatory Notes.)

 34.42
Custodian of the Hilton Houston Post Oak Mortgage Loan (see Exhibit 34.5)

 34.43
of the Hilton Houston Post Oak Mortgage Loan (see Exhibit 34.6)

 34.44
Participant of the Hilton Houston Post Oak Mortgage Loan (see Exhibit 34.7)

 34.45

Servicer compliance statements.

 35.1
 Wells Fargo Bank, National Association, as Master
Servicer

 35.2
 LNR Partners, LLC, as Special Servicer

 35.3
Certificate Administrator

 35.4
as Servicing Function Participant for the Certificate Administrator

 35.5
 KeyBank National Association, as Primary Servicer

 35.6
Servicer of the Canyon Ranch Portfolio Mortgage Loan (see Exhibit 35.1)

 35.7
of the Canyon Ranch Portfolio Mortgage Loan

 35.8
Servicer of the Columbus Square Portfolio Mortgage Loan (see Exhibit 35.1)

 35.9
CWCapital Asset Management LLC, as Special Servicer of the Columbus Square

 35.10
Servicer of the Grapevine Mills Mortgage Loan (see Exhibit 35.1)

 35.11
of the Grapevine Mills Mortgage Loan (see Exhibit 35.7)

 35.12
Servicer of the 17 State Street Mortgage Loan (see Exhibit 35.1)

 35.13
of the 17 State Street Mortgage Loan (see Exhibit 35.7)

 35.14
Servicer of the Hilton Houston Post Oak Mortgage Loan (see Exhibit 35.1)

 35.15
of the Hilton Houston Post Oak Mortgage Loan (see Exhibit 35.7)

 99.1 Mortgage Loan Purchase Agreement, dated as of October 22,
Purchaser, and JPMorgan Chase Bank, National Association, as Seller (filed as
Exhibit 99.1 to the registrant's Current Report on Form 8-K filed on October
22, 2014 under Commission File No. 333-190246-09 and incorporated by reference
herein)

 99.2 Mortgage Loan Purchase Agreement, dated as of October 22,
Purchaser, and Barclays Bank PLC, as Seller (filed as Exhibit 99.2 to the
registrant's Current Report on Form 8-K filed on October 22, 2014 under
Commission File No. 333-190246-09 and incorporated by reference herein)

 99.3 Mortgage Loan Purchase Agreement, dated as of October 22,
2014, between J.P. Morgan Chase Commercial Mortgage Securities Corp., as Purchaser,
and KeyBank National Association, as Seller (filed as Exhibit 99.3 to the
registrant's Current Report on Form 8-K filed on October 22, 2014 under
Commission File No. 333-190246-09 and incorporated by reference herein)

 99.4 Mortgage Loan Purchase Agreement, dated as of October 22,
Purchaser, and Column Financial, Inc., as Seller (filed as Exhibit 99.4 to the
registrant's Current Report on Form 8-K filed on October 22, 2014 under
Commission File No. 333-190246-09 and incorporated by reference herein)

 99.5 Mortgage Loan Purchase Agreement, dated as of October 22,
Purchaser, and RAIT Funding, LLC, as Seller (filed as Exhibit 99.5 to the
registrant's Current Report on Form 8-K filed on October 22, 2014 under
Commission File No. 333-190246-09 and incorporated by reference herein)

 99.6 Mortgage Loan Purchase Agreement, dated as of October 22,
Purchaser, and General Electric Capital Corporation, as Seller (filed as
Exhibit 99.6 to the registrant's Current Report on Form 8-K filed on October
22, 2014 under Commission File No. 333-190246-09 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.

 J.P. Morgan Chase Commercial
Mortgage Securities Corp.

(Depositor)

 /s/ Kunal K. Singh

 Kunal K.
Singh, President and Chief Executive Officer

 (senior officer in charge of securitization
of the depositor)

 Date: March 12, 2024