Press Release|CMBS

KBRA Affirms All Outstanding Ratings for GSMS 2019-GC40

3 Jul 2025   |   New York

Contacts

KBRA affirms all outstanding ratings for GSMS 2019-GC40, a $754.8 million CMBS conduit transaction. The affirmations follow a surveillance review of the transaction, which has exhibited a slight worsening in pool performance compared to KBRA's last ratings change in June 2024. However, the magnitude of the changes does not warrant ratings adjustments at this time.

As of the June 2025 remittance period, one loan (2.6% of the current pool balance) is specially serviced and in the foreclosure process and one is 30+ days delinquent (1.6%). KBRA identified eight loans (28.0%) as K-LOCs, including the specially serviced asset. These include:

Three top 10 loans (18.3%):

  • 250 Livingston (largest, 9.9% of pool balance, 35.7% estimated loss severity)
  • 159 Canal Street (8th largest, 4.4%)
  • Nitya Tower (10th largest, 4.0%, 25.2%)

One other K-LOC has an estimated loss:

  • 57 East 11th Street (2.7%, 73.0% estimated loss severity)

The remaining four K-LOCs do not have estimated losses and represent 7.0% of the pool balance.

Excluding the K-LOCs with estimated losses, the transaction's WA KLTV is 94.1%, compared to 92.6% at KBRA's last ratings change and 89.5% at securitization. The WA KDSC is 1.95x, compared to 1.96x at KBRA's last ratings change and 2.36x at issuance.

To access ratings and relevant documents, click here.

Click here to view the report.

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Methodologies

Disclosures

Further information on key credit considerations, sensitivity analyses that consider what factors can affect these credit ratings and how they could lead to an upgrade or a downgrade, and ESG factors (where they are a key driver behind the change to the credit rating or rating outlook) can be found in the full rating report referenced above.

A description of all substantially material sources that were used to prepare the credit rating and information on the methodology(ies) (inclusive of any material models and sensitivity analyses of the relevant key rating assumptions, as applicable) used in determining the credit rating is available in the Information Disclosure Form(s) located here.

Information on the meaning of each rating category can be located here.

Further disclosures relating to this rating action are available in the Information Disclosure Form(s) referenced above. Additional information regarding KBRA policies, methodologies, rating scales and disclosures are available at www.kbra.com.

About KBRA

Kroll Bond Rating Agency, LLC (KBRA), one of the major credit rating agencies (CRA), is a full-service CRA registered with the U.S. Securities and Exchange Commission as an NRSRO. Kroll Bond Rating Agency Europe Limited is registered as a CRA with the European Securities and Markets Authority. Kroll Bond Rating Agency UK Limited is registered as a CRA with the UK Financial Conduct Authority. In addition, KBRA is designated as a Designated Rating Organization (DRO) by the Ontario Securities Commission for issuers of asset-backed securities to file a short form prospectus or shelf prospectus. KBRA is also recognized as a Qualified Rating Agency by Taiwan’s Financial Supervisory Commission and is recognized by the National Association of Insurance Commissioners as a Credit Rating Provider (CRP) in the U.S.

Doc ID: 1010194

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