SecProbe.io

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<FILENAME>filename1.txt
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             J. P. MORGAN CHASE COMMERCIAL MORTGAGE SECURITIES CORP.
                                 270 PARK AVENUE
                            NEW YORK, NEW YORK 10017

                               September 12, 2005

Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549

      Re:   J. P. Morgan Chase Commercial Mortgage Securities Corp.
            Post-Effective Amendment No. 3 to Registration Statement on Form S-3
            (File No. 333-126661)
            ---------------------

Ladies and Gentlemen:

      In accordance with Rule 461 under the Securities Act of 1933, as amended
(the "Securities Act"), the undersigned, on behalf of J. P. Morgan Chase
Commercial Mortgage Securities Corp. (the "Company"), hereby requests
acceleration of effectiveness of the above-referenced Post-Effective Amendment
No. 3 to Registration Statement (the "Post-Effective Amendment No. 3") to 10:30
a.m., Washington, D.C. time on September 14, 2005, or as soon thereafter as
practicable.

      The Company is aware of its responsibilities under the Securities Act and
the Securities Exchange Act of 1934, as amended, as they relate to the proposed
public offering of the securities specified in the above-referenced
Post-Effective Amendment No. 3. The Company acknowledges that: (i) should the
Securities and Exchange Commission (the "Commission") or the staff, acting
pursuant to delegated authority, declare the filing effective, it does not
foreclose the Commission from taking any action with respect to the filing; (ii)
the action of the Commission or the staff, acting pursuant to delegated
authority, in declaring the filing effective, does not relieve the Company from
its full responsibility for the adequacy and accuracy of the disclosure in the
filing; and (iii) the Company may not assert this action as a defense in any
proceeding initiated by the Commission or any person under the federal
securities laws of the United States.

                            [SIGNATURE PAGE FOLLOWS]

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                                       Very truly yours,

                                       J.P. MORGAN CHASE COMMERCIAL
                                       MORTGAGE SECURITIES CORP.

                                       By:  /s/ Bianca Russo
                                          --------------------------------------
                                          Name:  Bianca A. Russo
                                          Title: Vice President

                                       -2-
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