UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM ABS-15G
ASSET-BACKED SECURITIZER
REPORT PURSUANT TO SECTION 15G OF
THE SECURITIES EXCHANGE ACT OF 1934
Check the appropriate box to indicate the filing obligation to which this form is intended to satisfy:
| [_] | Rule 15Ga-1 under the Exchange Act (17 CFR 240.15Ga-1) for the reporting period _________________ to _________________ |
Date of Report (Date of earliest event reported)______________________
Commission File Number of securitizer: ____________________
Central Index Key Number of securitizer: ___________________
Name and telephone number, including area code, of the person to
contact in connection with this filing
Indicate by check mark whether the securitizer has no activity
to report for the initial period pursuant to Rule 15Ga-1(c)(1) [_]
Indicate by check mark whether the securitizer has no activity to report for the quarterly period pursuant to Rule 15Ga-1(c)(2)(i) [_]
Indicate by check mark whether the securitizer has no activity to report for the annual period pursuant to Rule 15Ga-1(c)(2)(ii) [_]
| [ü] | Rule 15Ga-2 under the Exchange Act (17 CFR 240.15Ga-2) |
Central Index Key Number of depositor: 0000850779
Wells Fargo Commercial Mortgage Trust 2026-5C10
(Exact name of issuing entity as specified in its charter)
Central Index Key Number of issuing entity: 0002136440
A.J. Sfarra, (212) 214-5613
Name and telephone number, including area code, of the person to
contact in connection with this filing
INFORMATION TO BE INCLUDED IN THE REPORT
PART II: FINDINGS AND CONCLUSIONS OF THIRD-PARTY DUE DILIGENCE REPORTS
Item 2.01 Findings and Conclusions of a Third Party Due Diligence Report Obtained by the Issuer
Attached as Exhibit 1 hereto is an agreed-upon procedures report, dated June 3, 2026, obtained by the depositor, with respect to certain agreed-upon procedures performed by Deloitte & Touche LLP.
Attached as Exhibit 2 hereto is an underwriting information comparison agreed-upon procedures report, dated June 3, 2026, obtained by the depositor, with respect to certain agreed-upon procedures performed by Ernst & Young LLP.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the reporting entity has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
Wells Fargo Commercial Mortgage Securities, Inc.
(Depositor)
Date: June 3, 2026
| /s/ Anthony J. Sfarra |
By: Anthony J. Sfarra, President
(senior officer in charge of securitization of the depositor)
WFCM 2026-5C10 -15Ga-2
EXHIBIT INDEX
| Exhibit Number | Description |
| Exhibit 1 | Independent Accountants’ Report on Applying Agreed-Upon Procedures, dated June 3, 2026, of Deloitte & Touche LLP. |
| Exhibit 2 | Report of Independent Accountants on Applying Agreed-Upon Procedures, dated June 3, 2026, of Ernst & Young LLP. |