SEC Company Response from JP MORGAN CHASE COMMERCIAL MORTGAGE SECURITIES CORP (CIK 0001013611) — Oct 13, 2021
JP MORGAN CHASE COMMERCIAL MORTGAGE SECURITIES CORP (CIK 0001013611)
Date: Oct. 13, 2021 · CIK: 0001013611 · Accession: 0001539497-21-001553
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File numbers found in text: 333-258342
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CORRESP
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J.P. Morgan Chase Commercial Mortgage Securities
Corp.
383 Madison Avenue, 31st Floor
New York, NY 10179
October 13, 2021
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.W.
Washington, D.C. 20549
Re:
J.P. Morgan Chase Commercial Mortgage Securities Corp.
Registration Statement on Form SF-3
File No. 333-258342
Ladies and Gentlemen:
In accordance with Rule 461
under the Securities Act of 1933, as amended, the undersigned, on behalf of J.P. Morgan Chase Commercial Mortgage Securities Corp. (the
“Company”), hereby requests acceleration of effectiveness of the above-referenced registration statement to 3:00 P.M.,
Washington, D.C. time on October 15, 2021, or as soon thereafter as practicable.
The Company is aware of its
responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to proposed public offering of
the securities specified in the above-captioned registration statement. The Company acknowledges that (a) should the Securities and Exchange
Commission (the “Commission”) or its 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; (b) 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 (c) the Company may not assert staff comments and the declaration of effectiveness
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]
Very truly yours,
J.P. MORGAN CHASE COMMERCIAL MORTGAGE SECURITIES CORP.
By:
/s/ Kunal K. Singh
Name: Kunal K. Singh
Title: President and Chief Executive Officer
cc: William H. Dunn, Esq.
David S.
Burkholder, Esq.
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