FWP 1 file1.htm FREE WRITING PROSPECTUS Table of Contents

FREE WRITING PROSPECTUS
FILED PURSUANT TO RULE 433
REGISTRATION STATEMENT NO.: 333-140804

The information in this free writing prospectus is not complete and may be amended prior to the time of sale. This free writing prospectus is not an offer to sell these securities and it is not a solicitation of an offer to buy these securities in any jurisdiction where the offer or sale is not permitted.

THIS FREE WRITING PROSPECTUS, DATED MAY 19, 2007, MAY BE AMENDED OR COMPLETED PRIOR TO TIME OF SALE
(this free writing prospectus accompanies the attached prospectus dated MARCH 9, 2007)

STATEMENT REGARDING THIS FREE WRITING PROSPECTUS

The depositor has filed a registration statement (including a prospectus) with the SEC (SEC File No. 333-140804) for this offering to which this communication relates. Before you invest, you should read the prospectus in that registration statement and other documents the depositor has filed with the SEC for more complete information about the depositor and this offering. You may get these documents for free by visiting EDGAR on the SEC Web site at www.sec.gov. Alternatively, the depositor or any underwriter or any dealer participating in this offering will arrange to send you the prospectus if you request it by calling (866) 400-7834 or by emailing Avinash Bappanad at bappanad_avinash@jpmorgan.com.

$3,038,035,000 (Approximate)
J.P. Morgan Chase Commercial Mortgage Securities Trust 2007-CIBC19
Issuing Entity
J.P. Morgan Chase Commercial Mortgage Securities Corp.
Depositor
JPMorgan Chase Bank, N.A.
CIBC Inc.
Sponsors and Mortgage Loan Sellers

Commercial Mortgage Pass-Through Certificates, Series 2007-CIBC19

J.P. Morgan Chase Commercial Mortgage Securities Corp. is offering certain classes of the Commercial Mortgage Pass-Through Certificates, Series 2007-CIBC19, which represent the beneficial ownership interests in the issuing entity, which will be a trust named J.P. Morgan Chase Commercial Mortgage Securities Trust 2007-CIBC19. The assets of the issuing entity will primarily be 242 fixed rate mortgage loans secured by first liens on 315 commercial, multifamily and manufactured housing community properties and are generally the sole source of payments on the Series 2007-CIBC19 certificates. Credit enhancement will be provided by certain classes of subordinate certificates that will be subordinate to certain classes of senior certificates as described under ‘‘Description of the Certificates—Subordination; Allocation of Collateral Support Deficit’’ in this free writing prospectus. In addition, JPMorgan Chase Bank, N.A. will provide an interest rate swap agreement for the benefit of the Class A-MFL certificates and an interest rate swap agreement for the benefit of the Class A-JFL certificates as described under ‘‘Description of the Swap Contracts’’ in this free writing prospectus. The Series 2007-CIBC19 certificates are interests in the issuing entity only and are not interests in or obligations of J.P. Morgan Chase Commercial Mortgage Securities Corp., the sponsors, the mortgage loan sellers or any of their respective affiliates, and neither the Series 2007-CIBC19 certificates nor the underlying mortgage loans are insured or guaranteed by any governmental agency or any other person or entity. Each class of certificates will be entitled to receive monthly distributions of interest and/or principal on the 12th day of each month, commencing on July 12, 2007.


  Initial Class
Certificate
Balance or
Notional
Amount(1)
Initial
Approx.
Pass-Through
Rate
Pass-Through
Rate
Description
Assumed
Final
Distribution
Date(3)
Expected
Ratings
(Moody’s/S&P)(5)
Rated
Final
Distribution
Date(3)
Class A-1(6) $ 52,995,000 % (7 )  January 12, 2012 Aaa/AAA February 12, 2049
Class A-2(6) $ 151,614,000 % (7 )  June 12, 2012 Aaa/AAA February 12, 2049
Class A-3(6) $ 180,000,000 % (7 )  February 12, 2017 Aaa/AAA February 12, 2049
Class A-4(6) $ 1,204,222,000 % (7 )  April 12, 2017 Aaa/AAA February 12, 2049
Class A-SB(6) $ 117,625,000 % (7 )  October 12, 2016 Aaa/AAA February 12, 2049
Class A-1A(6) $ 595,708,000 % (7 )  May 12, 2017 Aaa/AAA February 12, 2049
Class X-1 $ 3,288,806,503 (8)  % Variable(9) March 12, 2017 Aaa/AAA February 12, 2049
Class X-2 $ 3,263,760,000 (10)  % Variable(11 )  June 12, 2014 Aaa/AAA February 12, 2049
Class A-M $ 278,881,000 % (7 )  May 12, 2017 Aaa/AAA February 12, 2049
Class A-MFL $ 50,000,000 (12)  LIBOR +         % Floating(13) May 12, 2017 Aaa/AAA(14) February 12, 2049
Class A-J $ 213,104,000 % (7 )  May 12, 2017 Aaa/AAA February 12, 2049
Class A-JFL $ 50,000,000 (12)  LIBOR +         % Floating(13) May 12, 2017 Aaa/AAA(14) February 12, 2049
Class B $ 61,665,000 % (7 )  June 12, 2017 Aa2/AA February 12, 2049
Class C $ 32,888,000 % (7 )  June 12, 2017 Aa3/AA− February 12, 2049
Class D $ 49,333,000 % (7 )  June 12, 2017 A2/A February 12, 2049

(Footnotes on table on page S-9)

You should carefully consider the risk factors beginning on page S-45 of this free writing prospectus and page 9 of the prospectus.

Neither the certificates nor the underlying mortgage loans are insured or guaranteed by any governmental agency or instrumentality or any other person or entity.

The certificates will represent interests in the issuing entity only. They will not represent interests in or obligations of the depositor, any of its affiliates or any other entity.

The Securities and Exchange Commission and state regulators have not approved or disapproved of the offered certificates or passed upon the adequacy or accuracy of this free writing prospectus or the accompanying prospectus. Any representation to the contrary is a criminal offense. J.P. Morgan Chase Commercial Mortgage Securities Corp. will not list the offered certificates on any securities exchange or on any automated quotation system of any securities association.
The underwriters, J.P. Morgan Securities Inc., CIBC World Markets Corp. and Bear, Stearns & Co. Inc., will purchase the offered certificates from J.P. Morgan Chase Commercial Mortgage Securities Corp. and will offer them to the public at negotiated prices, plus, in certain cases, accrued interest, determined at the time of sale. J.P. Morgan Securities Inc. and CIBC World Markets Corp. are acting as co-lead managers for this offering. Bear, Stearns & Co. Inc. is acting as co-manager for this offering. J.P. Morgan Securities Inc. is acting as sole bookrunner for this offering.

JPMorgan CIBC World Markets

                                                        Bear, Stearns & Co. Inc.

June    , 2007




TABLE OF CONTENTS


Summary of Certificates  S-9
Summary of Terms  S-11
Risk Factors  S-45
Geographic Concentration Entails Risks S-45
Risks Relating to Mortgage Loan Concentrations S-46
Risks Relating to Enforceability of Cross-Collateralization S-48
The Borrower’s Form of Entity May Cause Special Risks S-49
Ability to Incur Other Borrowings Entails Risk S-50
Borrower May Be Unable to Repay Remaining Principal Balance on Maturity Date S-54
The Prospective Performance of the Commercial, Multifamily and Manufactured Housing Community Mortgage Loans Included in the Trust Fund Should Be Evaluated Separately from the Performance of the Mortgage Loans in Any of Our Other Trusts S-55
Commercial and Multifamily Lending Is Dependent Upon Net Operating Income S-55
Tenant Concentration Entails Risk S-57
Certain Additional Risks Relating to Tenants S-57
Substitution of Mortgaged Properties May Lead to Increased Risks S-59
Risks Related to Redevelopment and Renovation at the Mortgaged Properties S-59
Mortgaged Properties Leased to Borrowers or Borrower Affiliated Entities Also Have Risks S-60
Tenant Bankruptcy Entails Risks S-60
Mortgage Loans Are Nonrecourse and Are Not Insured or Guaranteed S-60
Retail Properties Have Special Risks S-60
Office Properties Have Special Risks S-62
Multifamily Properties Have Special Risks S-63
Hotel Properties Have Special Risks S-64
Risks Relating to Affiliation with a Franchise or Hotel Management Company S-65
Industrial Properties Have Special Risks S-66
Manufactured Housing Community Properties Have Special Risks S-67
Self Storage Properties Have Special Risks S-68
Risks Relating to Certain Assistance Programs S-68
Lack of Skillful Property Management Entails Risks S-69
Some Mortgaged Properties May Not Be Readily Convertible to Alternative Uses S-69
Condominium Ownership May Limit Use and Improvements S-70
Mortgage Loans Secured by Leasehold Interests May Expose Investors to Greater Risks of Default and Loss S-70
Limitations of Appraisals S-71
Risks Relating to Underwritten Net Cash Flow S-72
Potential Conflicts of Interest S-72
Special Servicer May Be Directed to Take Actions S-74
Bankruptcy Proceedings Entail Certain Risks S-75
Risks Relating to Prepayments and Repurchases S-76
Optional Early Termination of the Trust Fund May Result in an Adverse Impact on Your Yield or May Result in a Loss S-79
Sensitivity to LIBOR and Yield Considerations S-79
Risks Relating to the Swap Contracts S-79
Mortgage Loan Sellers May Not Be Able to Make a Required Repurchase or Substitution of a Defective Mortgage Loan S-80
Risks Relating to Interest on Advances and Special Servicing Compensation S-80
Risks of Limited Liquidity and Market Value S-81
Different Timing of Mortgage Loan Amortization Poses Certain Risks S-81
Subordination of Subordinate Offered Certificates S-81
Limited Information Causes Uncertainty S-81
Environmental Risks Relating to the Mortgaged Properties S-82

S-3





Tax Considerations Relating to Foreclosure S-83
Risks Associated with One Action Rules S-83
Potential Absence of Attornment Provisions Entails Risks S-83
Property Insurance May Not Be Sufficient S-84
Zoning Compliance and Use Restrictions May Adversely Affect Property Value S-86
Risks Relating to Costs of Compliance with Applicable Laws and Regulations S-87
No Reunderwriting of the Mortgage Loans S-87
Litigation or Other Legal Proceedings Could Adversely Affect the Mortgage Loans S-87
Risks Relating to Book-Entry Registration S-88
Risks Relating to Inspections of Properties S-88
Certain of the Mortgage Loans Lack Customary Provisions S-88
Mortgage Electronic Registration Systems (MERS) S-88
Other Risks S-88
Description of the Mortgage Pool  S-90
General S-90
Additional Debt S-91
The 599 Lexington Avenue Whole Loan S-95
The AmeriCold Portfolio Whole Loan S-97
AB Mortgage Loan Pairs S-100
Mezz Cap AB Mortgage Loans S-101
Top Fifteen Mortgage Loans S-104
Certain Terms and Conditions of the Mortgage Loans S-104
Additional Mortgage Loan Information S-114
Sale of Mortgage Loans: Mortgage File Delivery S-117
Representations and Warranties; Repurchases and Substitutions S-118
Repurchase or Substitution of Cross-Collateralized Mortgage Loans S-123
Lockbox Accounts S-123
Transaction Parties S-125
The Sponsors S-125
The Depositor S-127
The Mortgage Loan Sellers S-127
The Issuing Entity S-129
The Trustee, Paying Agent, Certificate Registrar and Authenticating Agent S-130
The Master Servicers S-132
The Special Servicer S-134
Replacement of the Special Servicer S-136
Servicing and Other Compensation and Payment of Expenses S-137
Description of the Certificates S-142
General S-142
Book-Entry Registration and Definitive Certificates S-144
Distributions S-146
Allocation of Yield Maintenance Charges and Prepayment Premiums S-165
Assumed Final Distribution Date; Rated Final Distribution Date S-168
Subordination; Allocation of Collateral Support Deficit S-168
Advances S-172
Appraisal Reductions S-176
Reports to Certificateholders; Certain Available Information S-178
Voting Rights S-183
Termination; Retirement of Certificates S-184
Description of the Swap Contracts S-186
The A-MFL Swap Contract S-186
The A-JFL Swap Contract S-187
The Swap Counterparty S-189
Servicing of the Mortgage Loans  S-190
General S-190
The Directing Certificateholder S-194
Limitation on Liability of Directing Certificateholder S-196
Maintenance of Insurance S-197
Modifications, Waiver and Amendments S-200
Realization Upon Defaulted Mortgage Loans S-201
Inspections; Collection of Operating Information S-204
Certain Matters Regarding the Master Servicers, the Special Servicer and the Depositor S-205
Events of Default S-207
Rights Upon Event of Default S-208
Amendment S-208
Yield and Maturity Considerations  S-211
Yield Considerations S-211
Weighted Average Life S-214
Yield Sensitivity of the Class X-1 and Class X-2 Certificates S-223
Effect of Loan Groups S-224

S-4






SCHEDULE I CLASS X REFERENCE RATES
SCHEDULE II CLASS X-2 COMPONENT NOTIONAL  AMOUNTS
SCHEDULE III CLASS A-SB PLANNED PRINCIPAL BALANCE SCHEDULE
ANNEX A-1 CERTAIN CHARACTERISTICS OF THE MORTGAGE LOANS AND MORTGAGED PROPERTIES
ANNEX A-2 CERTAIN POOL CHARACTERISTICS OF THE MORTGAGE LOANS AND MORTGAGED PROPERTIES
ANNEX A-3 DESCRIPTION OF TOP FIFTEEN MORTGAGE LOANS
ANNEX B CERTAIN CHARACTERISTICS OF THE MULTIFAMILY & MANUFACTURED HOUSING COMMUNITY LOANS
ANNEX C FORM OF REPORT TO CERTIFICATEHOLDERS

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Table of Contents

IMPORTANT NOTICE REGARDING THE OFFERED CERTIFICATES

The offered certificates referred to in these materials, and the asset pools backing them, are subject to modification or revision (including the possibility that one or more classes of offered certificates may be split, combined or eliminated at any time prior to issuance or availability of a final prospectus) and are offered on a ‘‘when, as and if issued’’ basis. You understand that, when you are considering the purchase of the offered certificates, a contract of sale will come into being no sooner than the date on which the relevant class has been priced and we have confirmed the allocation of offered certificates to be made to you; any ‘‘indications of interest’’ expressed by you, and any ‘‘soft circles’’ generated by us, will not create binding contractual obligations for you or us.

As a result of the foregoing, you may commit to purchase offered certificates that have characteristics that may change, and you are advised that all or a portion of the offered certificates may not be issued that have the characteristics described in these materials. Our obligation to sell offered certificates to you is conditioned on the offered certificates that are actually issued having the characteristics described in these materials. If we determine that condition is not satisfied in any material respect, we will notify you, and neither the depositor nor any underwriter will have any obligation to you to deliver any portion of the offered certificates which you have committed to purchase, and there will be no liability between us as a consequence of the non-delivery.

You have requested that the underwriters provide to you information in connection with your consideration of the purchase of certain offered certificates described in this free writing prospectus. This free writing prospectus is being provided to you for informative purposes only in response to your specific request. The underwriters described in this free writing prospectus may from time to time perform investment banking services for, or solicit investment banking business from, any company named in this free writing prospectus. The underwriters and/or their employees may from time to time have a long or short position in any contract or certificate discussed in this free writing prospectus.

The information in this free writing prospectus supersedes any previous information delivered to you and may be superseded by information delivered to you prior to the time of sale.

This free writing prospectus does not contain all information that is required to be included in the base prospectus and the prospectus supplement.

IMPORTANT NOTICE ABOUT INFORMATION PRESENTED IN THIS
FREE WRITING PROSPECTUS AND THE ACCOMPANYING PROSPECTUS

Information about the offered certificates is contained in two separate documents that progressively provide more detail: (a) the accompanying prospectus, which provides general information, some of which may not apply to the offered certificates; and (b) this free writing prospectus, which describes the specific terms of the offered certificates.

You should rely only on the information contained in this free writing prospectus and the prospectus. We have not authorized anyone to provide you with information that is different from that contained in this free writing prospectus and the prospectus. The information contained in this free writing prospectus is accurate only as of the date of this free writing prospectus.

This free writing prospectus begins with several introductory sections describing the Series 2007-CIBC19 certificates and the trust in abbreviated form:

Summary of Certificates, commencing on page S-9 of this free writing prospectus, which sets forth important statistical information relating to the Series 2007-CIBC19 certificates;

Summary of Terms, commencing on page S-11 of this free writing prospectus, which gives a brief introduction of the key features of the Series 2007-CIBC19 certificates and a description of the underlying mortgage loans; and

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Table of Contents

Risk Factors, commencing on page S-45 of this free writing prospectus, which describe risks that apply to the Series 2007-CIBC19 certificates which are in addition to those described in the prospectus with respect to the securities issued by the trust generally.

This free writing prospectus and the accompanying prospectus include cross references to sections in these materials where you can find further related discussions. The Tables of Contents in this free writing prospectus and the prospectus identify the pages where these sections are located.

Certain capitalized terms are defined and used in this free writing prospectus and the prospectus to assist you in understanding the terms of the offered certificates and this offering. The capitalized terms used in this free writing prospectus are defined on the pages indicated under the caption ‘‘Index of Defined Terms’’ commencing on page S-236 of this free writing prospectus. The capitalized terms used in the prospectus are defined on the pages indicated under the caption ‘‘Index of Defined Terms’’ commencing on page 129 of the prospectus.

All annexes and schedules attached to this free writing prospectus are a part of this free writing prospectus.

In this free writing prospectus, the terms ‘‘Depositor,’’ ‘‘we,’’ ‘‘us’’ and ‘‘our’’ refer to J.P. Morgan Chase Commercial Mortgage Securities Corp.

EUROPEAN ECONOMIC AREA

IN RELATION TO EACH MEMBER STATE OF THE EUROPEAN ECONOMIC AREA WHICH HAS IMPLEMENTED THE PROSPECTUS DIRECTIVE (EACH, A ‘‘RELEVANT MEMBER STATE’’), EACH UNDERWRITER HAS REPRESENTED AND AGREED THAT WITH EFFECT FROM AND INCLUDING THE DATE ON WHICH THE PROSPECTUS DIRECTIVE IS IMPLEMENTED IN THAT RELEVANT MEMBER STATE (THE ‘‘RELEVANT IMPLEMENTATION DATE’’) IT HAS NOT MADE AND WILL NOT MAKE AN OFFER OF CERTIFICATES TO THE PUBLIC IN THAT RELEVANT MEMBER STATE PRIOR TO THE PUBLICATION OF A PROSPECTUS IN RELATION TO THE CERTIFICATES WHICH HAS BEEN APPROVED BY THE COMPETENT AUTHORITY IN THAT RELEVANT MEMBER STATE OR, WHERE APPROPRIATE, APPROVED IN ANOTHER RELEVANT MEMBER STATE AND NOTIFIED TO THE COMPETENT AUTHORITY IN THAT RELEVANT MEMBER STATE, ALL IN ACCORDANCE WITH THE PROSPECTUS DIRECTIVE, EXCEPT THAT IT MAY, WITH EFFECT FROM AND INCLUDING THE RELEVANT IMPLEMENTATION DATE, MAKE AN OFFER OF CERTIFICATES TO THE PUBLIC IN THAT RELEVANT MEMBER STATE AT ANY TIME:

(A)    TO LEGAL ENTITIES WHICH ARE AUTHORISED OR REGULATED TO OPERATE IN THE FINANCIAL MARKETS OR, IF NOT SO AUTHORISED OR REGULATED, WHOSE CORPORATE PURPOSE IS SOLELY TO INVEST IN SECURITIES;

(B)    TO ANY LEGAL ENTITY WHICH HAS TWO OR MORE OF (1) AN AVERAGE OF AT LEAST 250 EMPLOYEES DURING THE LAST FINANCIAL YEAR; (2) A TOTAL BALANCE SHEET OF MORE THAN €43,000,000; AND (3) AN ANNUAL NET TURNOVER OF MORE THAN €50,000,000, AS SHOWN IN ITS LAST ANNUAL OR CONSOLIDATED ACCOUNTS; OR

(C)    IN ANY OTHER CIRCUMSTANCES WHICH DO NOT REQUIRE THE PUBLICATION BY THE ISSUER OF A PROSPECTUS PURSUANT TO ARTICLE 3 OF THE PROSPECTUS DIRECTIVE.

FOR THE PURPOSES OF THIS PROVISION, THE EXPRESSION AN ‘‘OFFER OF CERTIFICATES TO THE PUBLIC’’ IN RELATION TO ANY CERTIFICATES IN ANY RELEVANT MEMBER STATE MEANS THE COMMUNICATION IN ANY FORM AND BY ANY MEANS OF SUFFICIENT INFORMATION ON THE TERMS OF THE OFFER AND THE CERTIFICATES TO BE OFFERED SO AS TO ENABLE AN INVESTOR TO DECIDE TO PURCHASE OR SUBSCRIBE THE CERTIFICATES, AS THE SAME MAY BE VARIED IN THAT MEMBER STATE BY ANY MEASURE IMPLEMENTING THE PROSPECTUS DIRECTIVE IN THAT MEMBER STATE AND THE EXPRESSION ‘‘PROSPECTUS DIRECTIVE’’ MEANS DIRECTIVE 2003/71/EC AND INCLUDES ANY RELEVANT IMPLEMENTING MEASURE IN EACH RELEVANT MEMBER STATE.

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Table of Contents

UNITED KINGDOM

EACH UNDERWRITER HAS REPRESENTED AND AGREED THAT:

(A)(i)    IT IS A PERSON WHOSE ORDINARY ACTIVITIES INVOLVE IT IN ACQUIRING, HOLDING, MANAGING, OR DISPOSING OF INVESTMENTS (AS PRINCIPAL OR AGENT) FOR THE PURPOSES OF ITS BUSINESS AND (ii) IT HAS NOT OFFERED OR SOLD AND WILL NOT OFFER OR SELL THE CERTIFICATES OTHER THAN TO PERSONS WHOSE ORDINARY ACTIVITIES INVOLVE THEM IN ACQUIRING, HOLDING, MANAGING OR DISPOSING OF INVESTMENTS (AS PRINCIPAL OR AGENT) FOR THE PURPOSES OF THEIR BUSINESSES OR WHO IT IS REASONABLE TO EXPECT WILL ACQUIRE, HOLD, MANAGE OR DISPOSE OF INVESTMENTS (AS PRINCIPAL OR AGENT) FOR THE PURPOSES OF THEIR BUSINESSES WHERE THE ISSUE OF THE CERTIFICATES WOULD OTHERWISE CONSTITUTE A CONTRAVENTION OF SECTION 19 OF THE FINANCIAL SERVICES AND MARKETS ACT 2000 (‘‘FSMA’’);

(B)    IT HAS ONLY COMMUNICATED OR CAUSED TO BE COMMUNICATED AND WILL ONLY COMMUNICATE OR CAUSE TO BE COMMUNICATED AN INVITATION OR INDUCEMENT TO ENGAGE IN INVESTMENT ACTIVITY (WITHIN THE MEANING OF SECTION 21 OF THE FSMA) RECEIVED BY IT IN CONNECTION WITH THE ISSUE OR SALE OF THE CERTIFICATES IN CIRCUMSTANCES IN WHICH SECTION 21(1) OF THE FSMA DOES NOT APPLY TO THE DEPOSITOR; AND

(C)    IT HAS COMPLIED AND WILL COMPLY WITH ALL APPLICABLE PROVISIONS OF THE FSMA WITH RESPECT TO ANYTHING DONE BY IT IN RELATION TO THE CERTIFICATES IN, FROM OR OTHERWISE INVOLVING THE UNITED KINGDOM.

NOTICE TO UNITED KINGDOM INVESTORS

THE DISTRIBUTION OF THIS FREE WRITING PROSPECTUS IF MADE BY A PERSON WHO IS NOT AN AUTHORISED PERSON UNDER THE FSMA, IS BEING MADE ONLY TO, OR DIRECTED ONLY AT, PERSONS WHO (1) ARE OUTSIDE THE UNITED KINGDOM, OR (2) HAVE PROFESSIONAL EXPERIENCE IN MATTERS RELATING TO INVESTMENTS, OR (3) ARE PERSONS FALLING WITHIN ARTICLES 49(2)(A) THROUGH (D) (‘‘HIGH NET WORTH COMPANIES, UNINCORPORATED ASSOCIATIONS, ETC.’’) OR 19 (INVESTMENT PROFESSIONALS) OF THE FSMA (FINANCIAL PROMOTION) ORDER 2005 (ALL SUCH PERSONS TOGETHER BEING REFERRED TO AS THE ‘‘RELEVANT PERSONS’’). THIS FREE WRITING PROSPECTUS MUST NOT BE ACTED ON OR RELIED ON BY PERSONS WHO ARE NOT RELEVANT PERSONS. ANY INVESTMENT OR INVESTMENT ACTIVITY TO WHICH THIS FREE WRITING PROSPECTUS RELATES, INCLUDING THE OFFERED CERTIFICATES, IS AVAILABLE ONLY TO RELEVANT PERSONS AND WILL BE ENGAGED IN ONLY WITH RELEVANT PERSONS.

POTENTIAL INVESTORS IN THE UNITED KINGDOM ARE ADVISED THAT ALL, OR MOST, OF THE PROTECTIONS AFFORDED BY THE UNITED KINGDOM REGULATORY SYSTEM WILL NOT APPLY TO AN INVESTMENT IN THE OFFERED CERTIFICATES AND THAT COMPENSATION WILL NOT BE AVAILABLE UNDER THE UNITED KINGDOM FINANCIAL SERVICES COMPENSATION SCHEME.

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Table of Contents

 Summary of Certificates 


Class Initial Class
Certificate
Balance or
Notional
Amount(1)
Approx.
Initial
Credit
Support(2)
Pass-
Through
Rate
Description
Assumed
Final
Distribution
Date(3)
Initial
Approx.
Pass-
Through
Rate
Weighted
Average
Life
(Yrs.)(4)
Expected
Ratings
(Moody’s/
S&P)(5)
Principal
Window(4)
Offered Certificates                
A-1(6) $ 52,995,000 30.000 %  (7 )  January 12, 2012 %  2.68 Aaa/AAA 7/07-1/12
A-2(6) $ 151,614,000 30.000 %  (7 )  June 12, 2012 %  4.92 Aaa/AAA 2/12-6/12
A-3(6) $ 180,000,000 30.000 %  (7 )  February 12, 2017 %  8.39 Aaa/AAA 4/14-2/17
A-4(6) $ 1,204,222,000 30.000 %  (7 )  April 12, 2017 %  9.79 Aaa/AAA 2/17-4/17
A-SB(6) $ 117,625,000 30.000 %  (7 )  October 12, 2016 %  7.14 Aaa/AAA 1/12-10/16
A-1A(6) $ 595,708,000 30.000 %  (7 )  May 12, 2017 %  9.53 Aaa/AAA 7/07-5/17
X-1 $ 3,288,806,503 (8)  N/A Variable(9) March 12, 2017 %  N/A Aaa/AAA N/A
X-2 $ 3,263,760,000 (10)  N/A Variable(11) June 12, 2014 %  N/A Aaa/AAA N/A
A-M $ 278,881,000 20.000 %  (7 )  May 12, 2017 %  9.91 Aaa/AAA 5/17-5/17
A-MFL $ 50,000,000 (12)  20.000 %  Floating(13) May 12, 2017 LIBOR +         % 9.91 Aaa/AAA(14) 5/17-5/17
A-J $ 213,104,000 12.000 %  (7 )  May 12, 2017 %  9.91 Aaa/AAA 5/17-5/17
A-JFL $ 50,000,000 (12)  12.000 %  Floating(13) May 12, 2017 LIBOR +         % 9.91 Aaa/AAA(14) 5/17-5/17
B $ 61,665,000 10.125 %  (7 )  June 12, 2017 %  9.99 Aa2/AA 5/17-6/17
C $ 32,888,000 9.125 %  (7 )  June 12, 2017 %  9.99 Aa3/AA− 6/17-6/17
D $ 49,333,000 7.625 %  (7 )  June 12, 2017 %  9.99 A2/A 6/17-6/17
Non-Offered Certificates                
E $ 36,999,000 6.500 %  (7 )  N/A %  N/A A3/A− N/A
F $ 41,110,000 5.250 %  (7 )  N/A %  N/A Baa1/BBB+ N/A
G $ 32,888,000 4.250 %  (7 )  N/A %  N/A Baa2/BBB N/A
H $ 41,110,000 3.000 %  (7 )  N/A %  N/A Baa3/BBB− N/A
J $ 8,222,000 2.750 %  (7 )  N/A %  N/A Ba1/BB+ N/A
K $ 8,222,000 2.500 %  (7 )  N/A %  N/A Ba2/BB N/A
L $ 16,444,000 2.000 %  (7 )  N/A %  N/A Ba3/BB− N/A
M $ 8,222,000 1.750 %  (7 )  N/A %  N/A B1/B+ N/A
N $ 4,111,000 1.625 %  (7 )  N/A %  N/A B2/B N/A
P $ 12,333,000 1.250 %  (7 )  N/A %  N/A B3/B− N/A
NR $ 41,110,503 N/A (7 )  N/A %  N/A NR/NR N/A
(1) Approximate, subject to a permitted variance of plus or minus 5%.
(2) The credit support percentages set forth for the Class A-1, Class A-2, Class A-3, Class A-4, Class A-SB and Class A-1A certificates are represented in the aggregate. The credit support percentages set forth for the Class A-M and Class A-MFL certificates are represented in the aggregate. The credit support percentages set forth for the Class A-J and Class A-JFL certificates are represented in the aggregate.
(3) The assumed final distribution dates set forth in this free writing prospectus have been determined on the basis of the assumptions described in ‘‘Description of the Certificates—Assumed Final Distribution Date; Rated Final Distribution Date’’ in this free writing prospectus. The rated final distribution date for each class of certificates is February 12, 2049. See ‘‘Description of the Certificates—Assumed Final Distribution Date; Rated Final Distribution Date’’ in this free writing prospectus.
(4) The weighted average life and period during which distributions of principal would be received as set forth in the foregoing table with respect to each class of certificates are based on the assumptions set forth under ‘‘Yield and Maturity Considerations—Weighted Average Life’’ in this free writing prospectus and on the assumptions that there are no prepayments or losses on the mortgage loans and that there are no extensions of maturity dates of the mortgage loans.
(5) Ratings shown are those of Moody’s Investors Service, Inc. and Standard & Poor’s Ratings Services, a division of The McGraw-Hill Companies, Inc.
(6) For purposes of making distributions on the Class A-1, Class A-2, Class A-3, Class A-4, Class A-SB and Class A-1A certificates, the pool of mortgage loans will be deemed to consist of two distinct loan groups, loan group 1 and loan group 2. As of the cut-off date, loan group 1 will consist of 183 mortgage loans, representing approximately 81.9% of the aggregate principal balance of the pool of mortgage loans. As of the cut-off date, loan group 2 will consist of 59 mortgage loans, representing approximately 18.1% of the aggregate principal balance of the pool of mortgage loans. As of the cut-off date, loan group 2 will include approximately 100.0% of all the mortgage loans secured by multifamily and manufactured housing community properties.
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distribution date to the Class A-1, Class A-2, Class A-3, Class A-4, Class A-SB, Class A-1A, Class X-1 and Class X-2 certificates, interest and principal distributions on the Class A-1, Class A-2, Class A-3, Class A-4 and Class A-SB certificates will be based upon amounts available relating to mortgage loans in loan group 1 and interest and principal distributions on the Class A-1A certificates will be based upon amounts available relating to mortgage loans in loan group 2. In addition, generally the Class A-1, Class A-2, Class A-3, Class A-4 and Class A-SB certificates will be entitled to receive distributions of principal collected or advanced in respect of mortgage loans in loan group 2 after the certificate principal balance of the Class A-1A certificates has been reduced to zero, and the Class A-1A certificates will be entitled to receive distributions of principal collected or advanced in respect of mortgage loans in loan group 1 after the certificate principal balances of the Class A-4 and Class A-SB certificates have been reduced to zero. However, on and after any distribution date on which the certificate balances of the Class A-M through Class NR certificates and the Class A-MFL and Class A-JFL regular interests have been reduced to zero, distributions of principal collected or advanced in respect of the pool of mortgage loans will be distributed to the Class A-1, Class A-2, Class A-3, Class A-4, Class A-SB and Class A-1A certificates, pro rata.
(7) The pass-through rates applicable to the Class A-1, Class A-2, Class A-3, Class A-4, Class A-SB, Class A-1A, Class A-M, Class A-J, Class B, Class C, Class D, Class E, Class F, Class G, Class H, Class J, Class K, Class L, Class M, Class N, Class P and Class NR certificates on each distribution date will be a per annum rate equal to one of (i) a fixed rate, (ii) the weighted average of the net mortgage rates on the mortgage loans (in each case adjusted, if necessary, to accrue on the basis of a 360-day year consisting of twelve 30-day months), (iii) a rate equal to the lesser of (x) a specified fixed pass-through rate and (y) the rate described in clause (ii) above, or (iv) the rate described in clause (ii) above less a specified percentage.
(8) The Class X-1 notional amount will be equal to the aggregate of the certificate balances of each class of certificates (other than the Class A-MFL, Class A-JFL, Class X-1, Class X-2, Class R and Class LR certificates) and the Class A-MFL and Class A-JFL regular interests.
(9) The pass-through rate on the Class X-1 certificates will be based on the weighted average of the interest strip rates of the components of the Class X-1 certificates. See ‘‘Description of the Certificates—Distributions’’ in this free writing prospectus.
(10) The Class X-2 notional amount will be equal to the aggregate of the certificate balances (or portions thereof) of certain of the other classes of certificates.
(11) The pass-through rate on the Class X-2 certificates will be based on the weighted average of the interest strip rates of the components of the Class X-2 certificates. See ‘‘Description of the Certificates—Distributions’’ in this free writing prospectus.
(12) The certificate balance of the Class A-MFL certificates will be equal to the certificate balance of the Class A-MFL regular interest. The certificate balance of the Class A-JFL certificates will be equal to the certificate balance of the Class A-JFL regular interest.
(13) The pass-through rate applicable to the Class A-MFL certificates on each distribution date will be a per annum rate equal to LIBOR plus         %. In addition, under certain circumstances described in this free writing prospectus, the pass-through rate applicable to the Class A-MFL certificates may convert to a fixed rate equal to         % per annum. The pass-through rate applicable to the Class A-JFL certificates on each distribution date will be a per annum rate equal to LIBOR plus         %. In addition, under certain circumstances described in this free writing prospectus, the pass-through rate applicable to the Class A-JFL certificates may convert to a fixed rate equal to         % per annum. The initial LIBOR rate will be determined on June 12, 2007 and subsequent LIBOR rates will be determined 2 LIBOR business days before the start of the related interest accrual period.
(14) The ratings assigned to the Class A-MFL certificates only reflect the receipt of a fixed rate of interest at a rate equal to         % per annum. The ratings assigned to the Class A-JFL certificates only reflect the receipt of a fixed rate of interest at a rate equal to         % per annum. See ‘‘Ratings’’ in this free writing prospectus.

The Class R and Class LR certificates are not offered by this free writing prospectus and are not represented in this table.

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 Summary of Terms 

This summary highlights selected information from this free writing prospectus. It does not contain all of the information you need to consider in making your investment decision. To understand all of the terms of the offering of the offered certificates, read this entire document and the accompanying prospectus carefully.

Relevant Parties and Dates

Depositor J.P. Morgan Chase Commercial Mortgage Securities Corp., a Delaware corporation, a wholly-owned subsidiary of JPMorgan Chase Bank, National Association, a national banking association organized under the laws of the United States, which is a wholly-owned subsidiary of JPMorgan Chase & Co., a Delaware corporation. The depositor’s address is 270 Park Avenue, New York, New York 10017, and its telephone number is (212) 834-9271. See ‘‘Transaction Parties—The Depositor’’ in this free writing prospectus.
Issuing Entity J.P. Morgan Chase Commercial Mortgage Securities Trust 2007-CIBC19, a New York common law trust, to be established on the closing date under the pooling and servicing agreement. For more detailed information, see ‘‘Transaction Parties—The Issuing Entity’’ in this free writing prospectus.
Mortgage Loan Sellers JPMorgan Chase Bank, N.A., a national banking association organized under the laws of the United States, and CIBC Inc., a Delaware corporation. JP Morgan Chase Bank, N.A. is also an affiliate of each of the depositor and J.P. Morgan Securities Inc., one of the underwriters. CIBC Inc. is an affiliate of CIBC World Markets Corp., one of the underwriters. See ‘‘Transaction Parties—The Mortgage Loan Sellers’’ in this free writing prospectus.
Sellers of the Mortgage Loans

Seller Number of
Mortgage
Loans
Aggregate
Principal
Balance of
Mortgage
Loans
% of
Initial
Pool
Balance
% of
Initial
Loan
Group 1
Balance
% of
Initial
Loan
Group 2
Balance
JPMorgan Chase
Bank, N.A.
126 $ 1,824,291,702 55.5 %  53.0 %  66.7 % 
CIBC Inc. 116 1,464,514,801 44.5 47.0 33.3
Total 242 $ 3,288,806,504 100.0 %  100.0 %  100.0 % 
Master Servicers Capmark Finance Inc., a California corporation, will act as master servicer with respect to 126 of the mortgage loans, representing approximately 55.5% of the aggregate principal balance of the pool of mortgage loans as of the cut-off date (84 mortgage loans in loan group 1, representing approximately 53.0% of the

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aggregate principal balance of the mortgage loans in loan group 1 as of the cut-off date, and 42 mortgage loans in loan group 2, representing approximately 66.7% of the aggregate principal balance of the mortgage loans in loan group 2). The principal commercial mortgage servicing offices of the Capmark Finance Inc. are located at 116 Welsh Road, Horsham, Pennsylvania 19044, and its telephone number is
(215) 328-1258. See ‘‘Transaction Parties—The Master Servicers—Capmark Finance Inc.’’ in this free writing prospectus.
Wells Fargo Bank, N.A., a national banking association, will act as master servicer with respect to 116 of the mortgage loans, representing approximately 44.5% of the aggregate principal balance of the pool of mortgage loans as of the cut-off date (99 mortgage loans in loan group 1, representing approximately 47.0% of the aggregate principal balance of the mortgage loans in loan group 1 as of the cut-off date, and 17 mortgage loans in loan group 2, representing approximately 33.3% of the aggregate principal balance of the mortgage loans in loan group 2). The principal commercial mortgage servicing offices of Wells Fargo Bank, N.A. are located at 45 Fremont Street, 2nd Floor, San Francisco, California 94105. See ‘‘Transaction Parties—The Master Servicers—Wells Fargo Bank, N.A.’’ in this free writing prospectus.
The master servicers will be responsible for the master servicing and administration of the mortgage loans pursuant to the pooling and servicing agreement and will be primarily responsible for collecting payments and gathering information with respect to the mortgage loans in the trust fund and the companion loans that are not part of the trust fund.
The 599 Lexington Avenue loan will be serviced under the pooling and servicing agreement entered into in connection with the issuance of the J.P. Morgan Chase Commercial Mortgage Securities Trust 2007-LDP10, Commercial Mortgage Pass-Through Certificates, Series 2007-LDP10. The master servicer of the 599 Lexington Avenue whole loan under the 2007-LDP10 pooling and servicing agreement is Midland Loan Services, Inc., a Delaware corporation. The servicing offices of Midland Loan Services, Inc. are located at 10851 Mastin Street, Suite 700, Overland Park, Kansas 66210 and its telephone number is (913) 253-9000.
The AmeriCold Portfolio loan will be serviced under the pooling and servicing agreement entered into in connection with the issuance of the J.P. Morgan Chase Commercial Mortgage Securities Trust 2007-CIBC18,

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Commercial Mortgage Pass-Through Certificates, Series 2007-CIBC18. The primary servicer of the AmeriCold Portfolio whole loan under the 2007-CIBC18 pooling and servicing agreement is Midland Loan Services, Inc.
Special Servicer LNR Partners, Inc., a Florida corporation, will act as special servicer with respect to the mortgage loans and will be primarily responsible for making decisions and performing certain servicing functions with respect to the mortgage loans that, in general, are in default or as to which default is imminent. The primary servicing office of LNR Partners, Inc. is located at 1601 Washington Avenue, Suite 700, Miami Beach, Florida 33139, and its telephone number is (305) 695-5600. See ‘‘Transaction Parties—The Special Servicer’’ in this free writing prospectus.
The 599 Lexington Avenue loan will be specially serviced under the 2007-LDP10 pooling and servicing agreement. The special servicer of the 599 Lexington Avenue whole loan under the 2007-LDP10 pooling and servicing agreement is J.E. Robert Company, Inc., a Virginia corporation. The primary servicing offices of J.E. Robert Company, Inc. are located at 1650 Tysons Boulevard, Suite 1600, McLean, Virginia, and its telephone number is (703) 714-8000.
The AmeriCold Portfolio whole loan will be specially serviced under the 2007-CIBC18 pooling and servicing agreement. The special servicer of the AmeriCold Portfolio whole loan under the 2007-CIBC18 pooling and servicing agreement is LNR Partners, Inc.
Trustee and Paying Agent LaSalle Bank National Association, a national banking association, with its corporate trust office located at 135 South LaSalle Street, Suite 1625, Chicago, Illinois 60603, Attention: Global Securities and Trust Services, JP Morgan 2007-CIBC19 and its telephone number is (312) 904-6342. See ‘‘Transaction Parties—The Trustee, Paying Agent, Certificate Registrar and Authenticating Agent’’ in this free writing prospectus. Following the transfer of the mortgage loans into the trust, the trustee, on behalf of the trust, will become the mortgagee of record under each mortgage loan, except for the 599 Lexington Avenue loan and the AmeriCold Portfolio loan for which Wells Fargo Bank, N.A., as trustee, is the mortgagee of record under each of the J.P. Morgan Chase Commercial Mortgage Securities Trust 2007-LDP10 and the J.P. Morgan Chase Commercial Mortgage Securities Trust 2007-CIBC18, respectively.
Sponsors JPMorgan Chase Bank, N.A., a national banking association, and CIBC Inc., a Delaware corporation. For

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more information, see ‘‘Transaction Parties—The Sponsors’’ in this free writing prospectus and ‘‘The Sponsor’’ in the prospectus.
Certain Affiliations JPMorgan Chase Bank, N.A. and its affiliates have several roles in this transaction. J.P. Morgan Chase Commercial Mortgage Securities Corp. is the depositor and a wholly-owned subsidiary of JPMorgan Chase Bank, N.A. JPMorgan Chase Bank, N.A. and CIBC Inc. originated or acquired the mortgage loans and will be selling them to the depositor. JPMorgan Chase Bank, N.A. is also the swap counterparty and an affiliate of J.P. Morgan Securities Inc., an underwriter for the offering of the certificates. JPMorgan Chase Bank, N.A. is also a sponsor. CIBC Inc. is an affiliate of CIBC World Markets Corp., an underwriter for the offering of the certificates. These roles and other potential relationships may give rise to conflicts of interest as further described in this free writing prospectus under ‘‘Risk Factors—Potential Conflicts of Interest.’’
Swap Counterparty JPMorgan Chase Bank, N.A. will provide an interest rate swap contract for the benefit of the Class A-MFL certificates and an interest rate swap contract for the benefit of the Class A-JFL certificates.
Cut-off Date With respect to each mortgage loan, the due date of the related mortgage loan in June 2007, or, June 1, 2007, with respect to those mortgage loans that were originated in May 2007 and have their first due date in July 2007.
Closing Date On or about June 14, 2007.
Distribution Date The 12th day of each month or, if the 12th day is not a business day, on the next succeeding business day, beginning in July 2007.
Interest Accrual Period Interest will accrue on the offered certificates (other than with respect to the Class A-MFL and Class A-JFL certificates) and the Class A-MFL and Class A-JFL regular interests during the calendar month prior to the related distribution date. With respect to the Class A-MFL and Class A-JFL certificates, the interest accrual period for any distribution date will be the period from and including the distribution date in the month preceding the month in which the related distribution date occurs (or, in the case of the first distribution date, the closing date) to, but excluding, the related distribution date. Except with respect to the Class A-MFL and Class A-JFL certificates, interest will be calculated on the offered certificates and the Class A-MFL and Class A-JFL regular

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interests assuming that each month has 30 days and each year has 360 days. With respect to the Class A-MFL and Class A-JFL certificates, interest will be calculated based upon the actual number of days in the related interest accrual period and a year consisting of 360 days, provided that if the pass-through rate for the Class A-MFL or Class A-JFL certificates converts to a fixed rate, the interest calculation method and interest accrual period for the Class A-MFL or Class A-JFL certificates, as applicable, will be the same as the Class A-MFL or Class A-JFL regular interest, as applicable.
Due Period For any mortgage loan and any distribution date, the period commencing on the day immediately following the due date for the mortgage loan in the month preceding the month in which that distribution date occurs and ending on and including the due date for the mortgage loan in the month in which that distribution date occurs. However, in the event that the last day of a due period (or applicable grace period) is not a business day, any periodic payments received with respect to the mortgage loans relating to that due period on the business day immediately following that last day will be deemed to have been received during that due period and not during any other due period.
Determination Date For any distribution date, the fourth business day prior to the distribution date.
Swap Contracts The trust will have the benefit of two interest rate swap contracts: one contract relating to the Class A-MFL certificates and one contract relating to the Class A-JFL certificates. Each contract will be issued by JPMorgan Chase Bank, N.A., which, as of the date of this free writing prospectus, has a long-term certificate of deposit rating of ‘‘Aaa’’ by Moody’s Investors Service, Inc. and ‘‘AA’’ by Standard & Poor’s Ratings Services, a division of The McGraw-Hill Companies, Inc.
The initial notional amount of the A-MFL swap contract will be equal to the initial certificate balance of the Class A-MFL regular interest (and correspondingly, the Class A-MFL certificates). The notional amount of the A-MFL swap contract will decrease to the extent of any decrease in the certificate balance of the Class A-MFL regular interest (and correspondingly, the Class A-MFL certificates). The A-MFL swap contract will have a maturity date of February 12, 2049 (the same date as the rated final distribution date of the Class A-MFL certificates). Under the A-MFL swap contract, the issuing entity will generally be obligated to pay to the swap counterparty on the related distribution date an

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amount equal to the sum of (i) any yield maintenance charges distributable to the Class A-MFL regular interest and (ii) the product of (A) the notional amount of the A-MFL swap contract and (B) the pass-through rate on the Class A-MFL regular interest. The swap counterparty will generally be obligated to pay to the issuing entity one business day prior to each distribution date an amount equal to the product of (i) the notional amount of the A-MFL swap contract and (ii) LIBOR plus         % per annum. If there is an interest shortfall with respect to the Class A-MFL regular interest, there will be a corresponding dollar-for-dollar reduction in the interest payment made by the swap counterparty to the issuing entity and, ultimately, a corresponding decrease in the effective pass-through rate on the Class A-MFL certificates for that distribution date.
The initial notional amount of the A-JFL swap contract will be equal to the initial certificate balance of the Class A-JFL regular interest (and correspondingly, the Class A-JFL certificates). The notional amount of the A-JFL swap contract will decrease to the extent of any decrease in the certificate balance of the Class A-JFL regular interest (and correspondingly, the Class A-JFL certificates). The A-JFL swap contract will have a maturity date of February 12, 2049 (the same date as the rated final distribution date of the Class A-JFL certificates). Under the A-JFL swap contract, the issuing entity will generally be obligated to pay to the swap counterparty on the related distribution date an amount equal to the sum of (i) any yield maintenance charges distributable to the Class A-JFL regular interest and (ii) the product of (A) the notional amount of the A-JFL swap contract and (B) the pass-through rate on the Class A-JFL regular interest. The swap counterparty will generally be obligated to pay to the issuing entity one business day prior to each distribution date an amount equal to the product of (i) the notional amount of the A-JFL swap contract and (ii) LIBOR plus         % per annum. If there is an interest shortfall with respect to the Class A-JFL regular interest, there will be a corresponding dollar-for-dollar reduction in the interest payment made by the swap counterparty to the issuing entity and, ultimately, a corresponding decrease in the effective pass-through rate on the Class A-JFL certificates for that distribution date.
See ‘‘Risk Factors—Risks Relating to the Swap Contracts’’ and ‘‘Description of the Swap Contracts’’ in this free writing prospectus.

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Transaction Overview

On the closing date, each sponsor will sell its mortgage loans to the depositor, which will in turn deposit the mortgage loans into the issuing entity, a common law trust created on the closing date. The trust, which will be the issuing entity, will be formed by a pooling and servicing agreement, to be entered into among the depositor, the master servicers, the special servicer and the trustee. The master servicers will service the mortgage loans (other than the specially serviced mortgage loans, the 599 Lexington Avenue loan and the AmeriCold Portfolio loan) in accordance with the pooling and servicing agreement and provide the information to the trustee necessary for the trustee to calculate distributions and other information regarding the certificates.

The transfers of the mortgage loans from the sponsors to the depositor and from the depositor to the issuing entity in exchange for the certificates are illustrated below:

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Offered Securities

General We are offering the following classes of commercial mortgage pass-through certificates as part of Series 2007-CIBC19:
Class A-1
Class A-2
Class A-3
Class A-4
Class A-SB
Class A-1A
Class X-1
Class X-2
Class A-M
Class A-MFL
Class A-J
Class A-JFL
Class B
Class C
Class D
The Series 2007-CIBC19 certificates will consist of the above classes and the following classes that are not being offered through this free writing prospectus and the accompanying prospectus: Class E, Class F, Class G, Class H, Class J, Class K, Class L, Class M, Class N, Class P, Class NR, Class R and Class LR.
The Series 2007-CIBC19 certificates will collectively represent beneficial ownership interests in the issuing entity, a trust created by J.P. Morgan Chase Commercial Mortgage Securities Corp. The trust’s assets will primarily be 242 fixed rate mortgage loans secured by first liens on 315 commercial, multifamily and manufactured housing community properties.
Certificate Balances Your certificates will have the approximate aggregate initial certificate balance or notional amount set forth below, subject to a variance of plus or minus 5%:

Class A-1 $ 52,995,000
Class A-2 $ 151,614,000
Class A-3 $ 180,000,000
Class A-4 $ 1,204,222,000
Class A-SB $ 117,625,000
Class A-1A $ 595,708,000
Class X-1 $ 3,288,806,503
Class X-2 $ 3,263,760,000
Class A-M $ 278,881,000

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Class A-MFL $ 50,000,000
Class A-J $ 213,104,000
Class A-JFL $ 50,000,000
Class B $ 61,665,000
Class C $ 32,888,000
Class D $ 49,333,000
Pass-Through Rates
A.    Offered Certificates Your certificates will accrue interest at an annual rate called a pass-through rate. The initial pass-through rate is set forth below for each class:

Class A-1 %(1) 
Class A-2 %(1) 
Class A-3 %(1) 
Class A-4 %(1) 
Class A-SB %(1) 
Class A-1A %(1) 
Class X-1 %(2) 
Class X-2 %(3) 
Class A-M %(1) 
Class A-MFL LIBOR +             %(4)
Class A-J %(1) 
Class A-JFL LIBOR +             %(5)
Class B %(1) 
Class C %(1) 
Class D %(1) 
(1) The pass-through rates applicable to the Class A-1, Class A-2, Class A-3, Class A-4, Class A-SB, Class A-1A, Class A-M, Class A-J, Class B, Class C and Class D certificates on each distribution date will be a per annum rate equal to one of (i) a fixed rate, (ii) the weighted average of the net mortgage rates on the mortgage loans (in each case adjusted, if necessary, to accrue on the basis of a 360-day year consisting of twelve 30-day months), (iii) a rate equal to the lesser of a specified fixed pass-through rate and the rate described in clause (ii) above or (iv) the rate described in clause (ii) above less a specified percentage
(2) The interest accrual amount on the Class X-1 certificates will be calculated by reference to a notional amount equal to the aggregate of the certificate balances of each class of certificates (other than the Class A-MFL, Class A-JFL, Class X-1, Class X-2, Class R and Class LR certificates) and the Class A-MFL and Class A-JFL regular interests. The pass-through rate on the Class X-1 certificates for any distribution date will be based on the weighted average of the interest strip rates of the components of the Class X-1 certificates, which will be calculated as described under ‘‘Description of the Certificates—Distributions’’ in this free writing prospectus.
(3) The interest accrual amount on the Class X-2 certificates will be calculated by reference to a notional amount equal to the aggregate of the certificate balances of all or some of the other classes of certificates or the Class A-MFL or Class A-JFL regular interest or portions of those certificate balances or regular interests. The pass-through rate on the Class X-2 certificates will be based on the weighted average of the interest strip rates of the components of the Class X-2 certificates, which will be calculated as described under ‘‘Description of the Certificates—Distributions’’ in this free writing prospectus.

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(4) The pass-through rate applicable to the Class A-MFL certificates on each distribution date will be a per annum rate equal to LIBOR plus         % per annum. In addition, under certain circumstances described in this free writing prospectus, the pass-through rate applicable to the Class A-MFL certificates may convert to a fixed rate equal to         % per annum. The initial LIBOR rate will be determined on June 12, 2007, and subsequent LIBOR rates will be determined 2 LIBOR business days before the start of the related interest accrual period. See ‘‘Description of the Swap Contracts—The A-MFL Swap Contract’’ in this free writing prospectus.
(5) The pass-through rate applicable to the Class A-JFL certificates on each distribution date will be a per annum rate equal to LIBOR plus         % per annum. In addition, under certain circumstances described in this free writing prospectus, the pass-through rate applicable to the Class A-JFL certificates may convert to a fixed rate equal to         % per annum. The initial LIBOR rate will be determined on June 12, 2007, and subsequent LIBOR rates will be determined 2 LIBOR business days before the start of the related interest accrual period. See ‘‘Description of the Swap Contracts—The A-JFL Swap Contract’’ in this free writing prospectus.
B.    Interest Rate Calculation
            Convention
    
Interest on the certificates (other than the Class A-MFL and Class A-JFL certificates) and the Class A-MFL and Class A-JFL regular interests will be calculated based on a 360-day year consisting of twelve 30-day months, or a ‘‘30/360 basis.’’ Interest on the Class A-MFL and Class A-JFL certificates will be calculated based on the actual number of days in each accrual period and a 360-day year, or an ‘‘actual/360 basis.’’ However, if the pass-through rate for the Class A-MFL or Class A-JFL certificates converts to a fixed rate, interest on such class will be calculated on a 30/360 basis.
For purposes of calculating the pass-through rates on each of the classes of certificates with a pass-through rate that is based on, limited by, or equal to the weighted average of the net mortgage rates on the mortgage loans, the mortgage loan interest rates will not reflect any default interest rate, any mortgage loan term modifications agreed to by the special servicer or any modifications resulting from a borrower’s bankruptcy or insolvency.
For purposes of calculating the pass-through rates on the certificates, the interest rate for each mortgage loan that accrues interest based on the actual number of days in each month and assuming a 360-day year, or an ‘‘actual/360 basis,’’ will be recalculated, if necessary, so that the amount of interest that would accrue at that recalculated rate in the applicable month, calculated on a 30/360 basis, will equal the amount of interest that is required to be paid on that mortgage loan in that month, subject to certain adjustments as described in ‘‘Description of the Certificates—Distributions— Pass-Through Rates’’ and ’’—Interest Distribution Amount’’ in this free writing prospectus.

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C.    Servicing and
            Administration Fees
    
The master servicers and special servicer are entitled to a master servicing fee and a special servicing fee, respectively, from the interest payments on the mortgage loans. The master servicing fee for each distribution date is calculated on the outstanding principal amount of each mortgage loan (including the 599 Lexington Avenue loan and the AmeriCold Portfolio loan) in the trust fund at the master servicing fee rate equal to a per annum rate ranging from 0.0100% to 0.1100%. The special servicing fee for each distribution date is calculated based on the outstanding principal amount of each mortgage loan (excluding the 599 Lexington Avenue loan and the AmeriCold Portfolio loan, which will be subject to a special servicing fee pursuant to the 2007-LDP10 pooling and servicing agreement and the 2007-CIBC18 pooling and servicing agreement, respectively) that is a specially serviced mortgage loan at the special servicing fee rate equal to a per annum rate of 0.25%. The master servicers and special servicer are also entitled to additional fees and amounts, including income on the amounts held in permitted investments, liquidation fees and workout fees. The trustee fee for each distribution date is calculated on the outstanding principal amount of each mortgage loan (including the 599 Lexington Avenue loan and the AmeriCold Portfolio loan) in the trust fund at the trustee fee rate equal to a per annum rate of 0.00063%. See ‘‘Transaction Parties—Servicing and Other Compensation and Payment of Expenses’’ in this free writing prospectus.
Distributions
A.    Amount and Order of
            Distributions
    
On each distribution date, funds available for distribution from the mortgage loans, net of specified trust fees, reimbursements and expenses, will be distributed in the following amounts and order of priority:
First/Class A-1, Class A-2, Class A-3, Class A-4, Class A-SB, Class A-1A, Class X-1 and Class X-2 certificates: To pay interest concurrently: (a) on the Class A-1, Class A-2, Class A-3, Class A-4 and Class A-SB certificates, pro rata, from the portion of the funds available for distribution attributable to the mortgage loans in loan group 1; (b) on the Class A-1A certificates from the portion of the funds available for distribution attributable to the mortgage loans in loan group 2; and (c) on the Class X-1 and Class X-2 certificates, pro rata, from the funds available for distribution attributable to all mortgage loans, without regard to loan groups, in each case in accordance with their interest entitlements. However, if,

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on any distribution date, the funds available for distribution (or applicable portion) are insufficient to pay in full the total amount of interest to be paid to any of the classes described above, the funds available for distribution will be allocated among all those classes, pro rata, without regard to loan groups, in accordance with their interest entitlements for that distribution date.
Second/Class A-1, Class A-2, Class A-3, Class A-4, Class A-SB and Class A-1A certificates: To the extent of funds allocated to principal and available for distribution: (a)(1) first, to principal on the Class A-SB certificates, in an amount equal to funds attributable to mortgage loans in loan group 1 and, after the Class A-1A certificates have been reduced to zero, the remaining funds attributable to mortgage loans in loan group 2, until the certificate balance of the Class A-SB certificates is reduced to the planned principal balance for the related distribution date set forth in Schedule III to this free writing prospectus, (2) then to principal on the Class A-1 certificates, in an amount equal to the funds attributable to mortgage loans in loan group 1 remaining after the payments specified in clause (a)(1) above have been made and, after the Class A-1A certificates have been reduced to zero, the remaining funds attributable to mortgage loans in loan group 2, until the certificate balance of the Class A-1 certificates has been reduced to zero, (3) then to principal on the Class A-2 certificates, in an amount equal to the funds attributable to mortgage loans in loan group 1 remaining after the payments specified in clauses (a)(1) and (a)(2) above have been made and, after the Class A-1A certificates have been reduced to zero, the remaining funds attributable to mortgage loans in loan group 2, until the certificate balance of the Class A-2 certificates has been reduced to zero, (4) then to principal on the Class A-3 certificates, in an amount equal to the funds attributable to mortgage loans in loan group 1 remaining after the payments specified in clauses (a)(1), (a)(2) and (a)(3) above have been made and, after the Class A-1A certificates have been reduced to zero, the remaining funds attributable to mortgage loans in loan group 2, until the certificate balance of the Class A-3 certificates has been reduced to zero, (5) then to principal on the Class A-4 certificates, in an amount equal to the funds attributable to mortgage loans in loan group 1 remaining after the payments specified in clauses (a)(1), (a)(2), (a)(3) and (a)(4) above have been made and, after the Class A-1A certificates have been reduced to zero, the remaining funds attributable to mortgage loans in loan group 2, until the certificate

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balance of the Class A-4 certificates has been reduced to zero, and (6) then to principal on the Class A-SB certificates, in an amount equal to the funds attributable to mortgage loans in loan group 1 remaining after the payments specified in clauses (a)(1), (a)(2), (a)(3), (a)(4) and (a)(5) above have been made and, after the Class A-1A certificates have been reduced to zero, the remaining funds attributable to mortgage loans in loan group 2, until the certificate balance of the Class A-SB certificates has been reduced to zero; and (b) to the Class A-1A certificates, in an amount equal to the funds attributable to mortgage loans in loan group 2 and, after the certificate balances of the Class A-4 and Class A-SB certificates have been reduced to zero, the funds attributable to mortgage loans in loan group 1 remaining after the payments specified in clause (a) have been made, until the certificate balance of the Class A-1A certificates has been reduced to zero. If the certificate balance of each and every class of certificates other than the Class A-1, Class A-2, Class A-3, Class A-4, Class A-SB and Class A-1A certificates has been reduced to zero as a result of the allocation of mortgage loan losses to those certificates, funds available for distributions of principal will be distributed to the Class A-1, Class A-2, Class A-3, Class A-4, Class A-SB and Class A-1A certificates, pro rata, rather than sequentially, without regard to loan groups, the distribution priorities above or the planned principal balance of the Class A-SB certificates.
Third/Class A-1, Class A-2, Class A-3, Class A-4, Class A-SB and Class A-1A certificates: To reimburse the Class A-1, Class A-2, Class A-3, Class A-4, Class A-SB and Class A-1A certificates, pro rata, for any previously unreimbursed losses on the mortgage loans allocable to principal that were previously borne by those classes, without regard to loan groups.
Fourth/Class A-M certificates and Class A-MFL regular interest: To the Class A-M certificates and the Class A-MFL regular interest as follows: (a) first, to interest on the Class A-M certificates and the Class A-MFL regular interest, pro rata, in the amount of their interest entitlement; (b) second, to the extent of funds allocated to principal and available for distribution remaining after distributions in respect of principal to each class with a higher priority (in this case, the Class A-1, Class A-2, Class A-3, Class A-4, Class A-SB and Class A-1A certificates), to principal on the Class A-M certificates and the Class A-MFL regular interest, pro rata, until the certificate balance of each of the Class A-M certificates and the Class A-MFL regular interest has been reduced to zero; and (c) third, to

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reimburse the Class A-M certificates and the Class A-MFL regular interest, pro rata, for any previously unreimbursed losses on the mortgage loans allocable to principal that were previously borne by that class.
Fifth/Class A-J certificates and Class A-JFL regular interest: To the Class A-J certificates and Class A-JFL regular interest as follows: (a) first, to interest on the Class A-J certificates and Class A-JFL regular interest,
pro rata, in the amount of their interest entitlement; (b) second, to the extent of funds allocated to principal and available for distribution remaining after distributions in respect of principal to each class with a higher priority (in this case, the Class A-1, Class A-2, Class A-3, Class A-4, Class A-SB, Class A-1A and Class A-M certificates and the Class A-MFL regular interest), to principal on the Class A-J certificates and Class A-JFL regular interest, pro rata, until the certificate balance of each of the Class A-J certificates and Class A-JFL regular interest has been reduced to zero; and (c) third, to reimburse the Class A-J certificates and Class A-JFL regular interest, pro rata, for any previously unreimbursed losses on the mortgage loans allocable to principal that were previously borne by that class.
Sixth/Class B certificates: To the Class B certificates as follows: (a) first, to interest on the Class B certificates in the amount of its interest entitlement; (b) second, to the extent of funds allocated to principal and available for distribution remaining after distributions in respect of principal to each class with a higher priority (in this case, the Class A-1, Class A-2, Class A-3, Class A-4, Class A-SB, Class A-1A, Class A-M and Class A-J certificates and the Class A-MFL and Class A-JFL regular interests), to principal on the Class B certificates, until the certificate balance of the Class B certificates has been reduced to zero; and (c) third, to reimburse the Class B certificates for any previously unreimbursed losses on the mortgage loans allocable to principal that were previously borne by that class.
Seventh/Class C certificates: To the Class C certificates in a manner analogous to the Class B certificates’ allocations of priority Sixth above.
Eighth/Class D certificates: To the Class D certificates in a manner analogous to the Class B certificates’ allocations of priority Sixth above.
Ninth/Non-offered certificates: In the amounts and order of priority described in ‘‘Description of the Certificates—Distributions—Priority’’ in this free writing prospectus.
For purposes of making distributions to the Class A-1, Class A-2, Class A-3, Class A-4, Class A-SB and Class A-1A

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certificates, except in the event of insufficient funds, as described above, the pool of mortgage loans will be deemed to consist of two distinct groups, loan group 1 and loan group 2. Loan group 1 will consist of 183 mortgage loans, representing approximately 81.9% of the aggregate principal balance of all the mortgage loans as of the cut-off date and loan group 2 will consist of 59 mortgage loans, representing approximately 18.1% of the aggregate principal balance of all the mortgage loans as of the cut-off date. Loan group 2 will include approximately 100.0% of all the mortgage loans secured by multifamily and manufactured housing community properties as a percentage of the aggregate principal balance of all the mortgage loans as of the cut-off date. Annex A-1 to this free writing prospectus will set forth the loan group designation with respect to each mortgage loan.
On each distribution date, funds available for distribution on the Class A-MFL certificates (which include any net swap payments related to the Class A-MFL certificates) will be distributed in the following amounts and order of priority: (a) first, to interest on the Class A-MFL certificates, in the amount of their interest entitlement; (b) second, to the extent of funds allocated to principal in respect of the Class A-MFL regular interest, to principal on the Class A-MFL certificates until the certificate balance of the Class A-MFL certificates has been reduced to zero; and (c) third, to reimburse the Class A-MFL certificates for any previously unreimbursed losses on the mortgage loans allocable to principal that were previously borne by such class.
On each distribution date, funds available for distribution on the Class A-JFL certificates (which include any net swap payments related to the Class A-JFL certificates) will be distributed in the following amounts and order of priority: (a) first, to interest on the Class A-JFL certificates, in the amount of their interest entitlement; (b) second, to the extent of funds allocated to principal in respect of the Class A-JFL regular interest, to principal on the Class A-JFL certificates until the certificate balance of the Class A-JFL certificates has been reduced to zero; and (c) third, to reimburse the Class A-JFL certificates for any previously unreimbursed losses on the mortgage loans allocable to principal that were previously borne by such class.
B.    Interest and Principal
            Entitlements
    
A description of the interest entitlement of each class of offered certificates and the Class A-MFL and Class A-JFL regular interests can be found in ‘‘Description of the

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Certificates—Distributions—Interest Distribution Amount’’ in this free writing prospectus.
A description of the amount of principal required to be distributed to each class of offered certificates and the Class A-MFL and Class A-JFL regular interests entitled to principal on a particular distribution date can be found in ‘‘Description of the Certificates—Distributions— Principal Distribution Amount’’ in this free writing prospectus.
C.    Yield Maintenance Charges Yield maintenance charges with respect to the mortgage loans will be allocated to the offered certificates (other than the Class A-MFL and Class A-JFL certificates) and the Class A-MFL and Class A-JFL regular interests as described in ‘‘Description of the Certificates —Allocation of Yield Maintenance Charges and Prepayment Premiums’’ in this free writing prospectus.
For so long as the applicable swap contract is in effect, any yield maintenance charges distributable in respect of the Class A-MFL or Class A-JFL regular interest will be payable to the swap counterparty pursuant to the terms of the respective swap contract. If the applicable swap contract is no longer in effect, any yield maintenance charges allocable to the Class A-MFL or Class A-JFL regular interest will be paid to the holders of the Class A-MFL or Class A-JFL certificates, as applicable.
For an explanation of the calculation of yield maintenance charges, see ‘‘Description of the Mortgage Pool—Certain Terms and Conditions of the Mortgage Loans—Prepayment Provisions’’ in this free writing prospectus.
D.    General The chart below describes the manner in which the payment rights of certain classes of certificates and the Class A-MFL and Class A-JFL regular interests will be senior or subordinate, as the case may be, to the payment rights of other classes of certificates and the Class A-MFL and Class A-JFL regular interests. The chart shows the entitlement to receive principal and/or interest of certain classes of certificates and the Class A-MFL and Class A-JFL regular interests on any distribution date in descending order (beginning with the Class A-1, Class A-2, Class A-3, Class A-4, Class A-SB, Class A-1A, Class X-1 and Class X-2 certificates). It also shows the manner in which mortgage loan losses are allocated to certain classes of certificates and the Class A-MFL and Class A-JFL regular interests in ascending order (beginning with the other classes of certificates (other than the Class R and Class LR certificates) that are not being offered by this free

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writing prospectus). No principal payments or mortgage loan losses will be allocated to the Class R, Class LR, Class X-1 or Class X-2 certificates, although principal payments and mortgage loan losses may reduce the notional amount of the Class X-1 and/or Class X-2 certificates and, therefore, the amount of interest they accrue. In addition, while mortgage loan losses and available funds shortfalls will not be directly allocated to the Class A-MFL or Class A-JFL certificates, mortgage loan losses and available funds shortfalls may be allocated to the Class A-MFL or Class A-JFL regular interest, in reduction of the certificate balance of the Class A-MFL or Class A-JFL regular interest, and the amount of its interest entitlement. Any decrease in the certificate balance of the Class A-MFL or Class A-JFL regular interest will result in a corresponding decrease in the certificate balance of the Class A-MFL or Class A-JFL certificates, as applicable, and any interest shortfalls suffered by the Class A-MFL or Class A-JFL regular interest will reduce the amount of interest distributed on the Class A-MFL or Class A-JFL certificates, as applicable, to the extent described in this free writing prospectus.

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* The Class X-1 and Class X-2 certificates are interest-only certificates.
** The Class A-MFL and Class A-JFL certificates are entitled to receive floating rate interest payments from a swap provider under their respective interest rate swap contracts in exchange for the fixed rate interest payments to which the Class A-MFL and Class A-JFL regular interests, respectively, are entitled.
Other than the subordination of certain classes of certificates, as described above, no other form of credit enhancement or interest rate protection will be available for the benefit of the holders of the offered certificates.
Principal losses on mortgage loans that are allocated to a class of certificates (other than the Class X-1, Class X-2, Class A-MFL, Class A-JFL, Class R or Class LR certificates) or the Class A-MFL or Class A-JFL regular interest will reduce the certificate balance of that class of certificates or the Class A-MFL or Class A-JFL regular interest (and correspondingly the Class A-MFL or Class A-JFL certificates, as applicable).
See ‘‘Description of the Certificates’’ in this free writing prospectus.
E.    Shortfalls in Available Funds The following types of shortfalls in available funds will reduce distributions to the classes of certificates with the lowest payment priorities or the Class A-MFL or Class A-JFL regular interest: shortfalls resulting from the payment of special servicing fees and other additional compensation that the special servicer is entitled to

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receive; shortfalls resulting from interest on advances made by the master servicers, the special servicer or the trustee (to the extent not covered by late payment charges or default interest paid by the related borrower); shortfalls resulting from extraordinary expenses of the trust; and shortfalls resulting from a modification of a mortgage loan’s interest rate or principal balance or from other unanticipated or default-related expenses of the trust. Reductions in distributions to the Class A-MFL or Class A-JFL regular interest will cause a corresponding reduction in distributions to the Class A-MFL or Class A-JFL certificates, respectively, to the extent described in this free writing prospectus. In addition, prepayment interest shortfalls that are not covered by certain compensating interest payments made by the master servicers are required to be allocated to the certificates (other than the Class A-MFL and Class A-JFL certificates) and the Class A-MFL and Class A-JFL regular interests (and thus to the Class A-MFL and Class A-JFL certificates, respectively, to the extent described in this free writing prospectus), on a pro rata basis, to reduce the amount of interest payable on the certificates to the extent described in this free writing prospectus). See ‘‘Description of the Certificates—Distributions— Priority’’ in this free writing prospectus.
Advances
A.    P&I Advances Each master servicer is required to advance a delinquent periodic mortgage loan payment with respect to a mortgage loan serviced by such master servicer (unless a master servicer or the special servicer determines that the advance would be non-recoverable). The master servicers will not be required to advance balloon payments due at maturity in excess of the regular periodic payment, interest in excess of a mortgage loan’s regular interest rate, default interest or prepayment premiums or yield maintenance charges. The amount of the interest portion of any advance will be subject to reduction to the extent that an appraisal reduction of the related mortgage loan has occurred. See ‘‘Description of the Certificates—Advances’’ in this free writing prospectus. There may be other circumstances in which the master servicers will not be required to advance one full month of principal and/or interest. If a master servicer fails to make a required advance, the trustee will be required to make the advance, unless the trustee determines that the advance would be non-recoverable. See ‘‘Description of the Certificates—Advances’’ in this free writing prospectus. If an interest advance is made by a master servicer, that

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master servicer will not advance its servicing fee, but will advance the trustee’s fee. None of the master servicers or the trustee will be required to advance any amounts due to be paid by the swap counterparty for distribution to the Class A-MFL or Class A-JFL certificates or be liable for any breakage, termination or other costs owed by the issuing entity to the swap counterparty. See ‘‘Description of the Certificates— Advances’’ in this free writing prospectus.
B.    Property Protection Advances Each master servicer may be required, and the special servicer may be permitted, to make advances to pay delinquent real estate taxes, assessments and hazard insurance premiums and similar expenses necessary to:
protect and maintain the related mortgaged property;
maintain the lien on the related mortgaged property; or
enforce the related mortgage loan documents.
If a master servicer fails to make a required advance of this type, the trustee will be required to make this advance. None of the master servicers, the special servicer or the trustee is required to advance amounts determined by such party to be non-recoverable. See ‘‘Description of the Certificates—Advances’’ in this free writing prospectus.
C.    Interest on Advances The master servicers, the special servicer and the trustee, as applicable, will be entitled to interest on the above described advances at the ‘‘Prime Rate’’ as published in The Wall Street Journal, as described in this free writing prospectus. Interest accrued on outstanding advances may result in reductions in amounts otherwise payable on the certificates. Neither the master servicers nor the trustee will be entitled to interest on advances made with respect to principal and interest due on a mortgage loan until the related due date has passed and any grace period for late payments applicable to the mortgage loan has expired. See ‘‘Description of the Certificates—Advances’’ and ‘‘—Subordination; Allocation of Collateral Support Deficit’’ in this free writing prospectus and ‘‘Description of the Certificates —Advances in Respect of Delinquencies’’ and ‘‘Description of the Pooling Agreements—Certificate Account’’ in the prospectus.

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The Mortgage Loans

The Mortgage Pool The trust’s primary assets will be 242 fixed rate mortgage loans, each evidenced by one or more promissory notes secured by first mortgages, deeds of trust or similar security instruments on the fee and/or leasehold estate of the related borrower in 315 commercial, multifamily and manufactured housing community properties.
The aggregate principal balance of the mortgage loans as of the cut-off date will be approximately $3,288,806,504.
The 599 Lexington Avenue loan (identified as Loan No. 1 on Annex A-1 to this free writing prospectus), with a principal balance as of the cut-off date of $225,000,000 and representing approximately 6.8% of the aggregate principal balance of the pool of mortgage loans as of the cut-off date (approximately 8.4% of the aggregate principal balance of the mortgage loans in loan group 1 as of the cut-off date), is one of four mortgage loans that is part of a split loan structure, and is secured by the same mortgage instrument on the related mortgaged property. The first of these mortgage loans, evidenced by promissory note A2, is the 599 Lexington Avenue loan, which is included in the trust. The second of these mortgage loans, evidenced by promissory note A1, is part of the split loan structure, but is not included in the trust and is included in the trust established in connection with the issuance of the J.P. Morgan Chase Commercial Mortgage Securities Trust 2007-LDP10, Commercial Mortgage Pass-Through Certificates, Series 2007-LDP10. The third and fourth of these mortgage loans, evidenced by promissory notes A3 and A4, respectively, are part of the split loan structure but are not included in the trust. The 599 Lexington Avenue A1 pari passu companion loan, the 599 Lexington Avenue A3 pari passu companion loan and the 599 Lexington Avenue A4 pari passu companion loan (collectively, the 599 Lexington Avenue pari passu companion loans) are pari passu in right of payment with the 599 Lexington Avenue loan and have outstanding principal balances as of the cut-off date of $225,000,000, $150,000,000 and $150,000,000, respectively.
The 599 Lexington Avenue loan and the 599 Lexington Avenue pari passu companion loans will be serviced in accordance with the 2007-LDP10 pooling and servicing agreement by the 599 Lexington Avenue master servicer and the 599 Lexington Avenue special servicer, and in accordance with the applicable servicing standards provided in the 2007-LDP10 pooling and servicing agreement. In addition, the holders of the 599

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Lexington Avenue whole loan that represent a majority of the aggregate outstanding principal balance of the 599 Lexington Avenue whole loan will have certain consent rights, subject to certain conditions set forth in the related intercreditor agreement, to advise and direct the 599 Lexington Avenue master servicer and/or the 599 Lexington Avenue special servicer with respect to various servicing matters or mortgage loan modifications affecting each of the mortgage loans in the related split loan structure, including the 599 Lexington Avenue loan that is included in the trust. Additionally, any holder of the 599 Lexington Avenue whole loan will have a right to consult on a non-binding basis with the 599 Lexington Avenue master servicer or the 599 Lexington Avenue special servicer. See ‘‘Description of the Mortgage Pool—The 599 Lexington Avenue Whole Loan’’ in this free writing prospectus.
The mortgage loan amount used in this free writing prospectus for purposes of calculating the loan-to-value ratios and debt service coverage ratios for the 599 Lexington Avenue loan is the aggregate principal balance of the 599 Lexington Avenue loan and the 599 Lexington Avenue pari passu companion loans.
The AmeriCold Portfolio loan (identified as Loan No. 16 on Annex A-1 to this free writing prospectus), with a principal balance as of the cut-off date of $35,000,000 and representing approximately 1.1% of the aggregate principal balance of the pool of mortgage loans as of the cut-off date (approximately 1.3% of the aggregate principal balance of the mortgage loans in loan group 1 as of the cut-off date), is one of five mortgage loans that is part of a split loan structure, and is secured by the same mortgage instrument on the related mortgaged property. The first of these mortgage loans, evidenced by promissory note A-2C, is the AmeriCold Portfolio loan, which is included in the trust. The second of these mortgage loans, evidenced by promissory note A-2A, is part of the split loan structure, but is not included in the trust and is included in the trust established in connection with the issuance of the J.P. Morgan Chase Commercial Mortgage Securities Trust 2007-CIBC18, Commercial Mortgage Pass-Through Certificates, Series 2007-CIBC18. The third, fourth and fifth of these mortgage loans, evidenced by promissory notes A-2B, A-1A and A-1B, respectively, are part of the split loan structure but are not included in the trust. The AmeriCold Portfolio A-2A pari passu companion loan, the AmeriCold Portfolio A-2B pari passu companion loan, the AmeriCold Portfolio A-1A pari passu companion loan and the AmeriCold Portfolio A-1B pari passu companion loan (collectively, the AmeriCold

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Portfolio pari passu companion loans) are pari passu in right of payment with the AmeriCold Portfolio loan and have outstanding principal balances as of the cut-off date of $70,000,000, $35,000,000, $180,000,000 and $30,000,000, respectively.
The AmeriCold Portfolio loan and the AmeriCold Portfolio pari passu companion loans will be serviced in accordance with the 2007-CIBC18 pooling and servicing agreement by the AmeriCold Portfolio primary servicer and the AmeriCold Portfolio special servicer, and in accordance with the servicing standards provided in the 2007-CIBC18 pooling and servicing agreement. In addition, the holder of the AmeriCold Portfolio A-1A pari passu companion loan (the directing certificateholder of the CD 2007-CD4 Commercial Mortgage Trust, Commercial Mortgage Pass-Through Certificates, Series CD 2007-CD4 will be the holder of the AmeriCold Portfolio A-1A pari passu companion loan for this purpose), will have the right, subject to certain conditions set forth in the related intercreditor agreement, to direct the AmeriCold Portfolio primary servicer and/or the AmeriCold Portfolio special servicer, and or consent, with respect to various servicing matters or mortgage loan modifications affecting each of the mortgage loans in the related split loan structure, including the AmeriCold Portfolio loan that is included in the trust. See ‘‘Description of the Mortgage Pool— The AmeriCold Portfolio Whole Loan’’ in this free writing prospectus.
The mortgage loan amount used in this free writing prospectus for purposes of calculating the loan-to-value ratios and debt service coverage ratios for the AmeriCold Portfolio loan is the aggregate principal balance of the AmeriCold Portfolio loan and the AmeriCold Portfolio pari passu companion loans.
Five (5) mortgage loans (referred to in this free writing prospectus as the AB mortgage loans) are each evidenced by the senior of two notes secured by a single mortgage on the related mortgaged property and a single assignment of leases, with the AB subordinate companion loan not being part of the trust fund. The AB mortgage loans are secured by the related mortgaged properties identified on Annex A-1 to this free writing prospectus as Green Hills Corporate Center, ABB Automation, Inc., Cumberland Tech Center, Holiday Inn-Temecula and Veteran’s Parkway, representing in the aggregate approximately 3.8% of the aggregate principal balance of the mortgage loans as of the cut-off date (approximately 4.6% of the aggregate principal balance of the mortgage loans in loan group 1 as of the cut-off date).

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The following table and discussion contains general information regarding the AB mortgage loans:

AB Mortgage Loan % of Initial
Pool Balance
Loan
Group
% of Initial
Loan Group 1
Balance
Green Hills Corporate Center 2.0 %  1 2.4 % 
ABB Automation, Inc. 0.9 %  1 1.1 % 
Cumberland Tech Center 0.4 %  1 0.4 % 
Holiday Inn Express – Temecula 0.3 %  1 0.4 % 
Veteran’s Parkway 0.2 %  1 0.3 % 
Each AB mortgage loan and its related AB subordinate companion loan are subject to an intercreditor agreement. The intercreditor agreement generally allocates collections in respect of the related mortgage loan prior to a monetary event of default, or material non-monetary event of default to the mortgage loan in the trust fund and the related AB subordinate companion loan on a pro rata basis. After a monetary event of default or material non-monetary event of default, the intercreditor agreement generally allocates collections in respect of such mortgage loans first to the mortgage loan in the trust and second to the related AB subordinate companion loan. The applicable master servicer and the special servicer will service and administer each AB mortgage loan and its AB subordinate companion loan pursuant to the pooling and servicing agreement and the related intercreditor agreement so long as such AB mortgage loan is part of the trust fund. Amounts attributable to each AB subordinate companion loan will not be assets of the trust, and will be beneficially owned by the holder of the AB subordinate companion loan. See ‘‘Description of the Mortgage Pool—AB Mortgage Loan Pairs’’ in this free writing prospectus. The holder of each AB subordinate companion loan will have the right to purchase the related AB mortgage loan under certain limited circumstances. In addition, the holder of certain of the AB subordinate companion loans will have the right to approve certain modifications to the related senior loan under certain circumstances. See ‘‘Description of the Mortgage Pool— AB Mortgage Loan Pairs’’ in this free writing prospectus.
The following tables set forth certain anticipated characteristics of the mortgage loans as of the cut-off date (unless otherwise indicated). Except as specifically provided in this free writing prospectus, information presented in this free writing prospectus (including loan-to-value ratios and debt service coverage ratios) with respect to any AB mortgage loan is calculated without regard to the related AB subordinate companion loan, and in the case of the 599 Lexington

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Avenue loan and the AmeriCold Portfolio loan, in certain circumstances, such information, particularly as it relates to debt service coverage ratios and loan-to-value ratios, includes the principal balance and debt service payments of the 599 Lexington Avenue pari passu companion loans and the AmeriCold Portfolio pari passu companion loans, respectively. The sum of the numerical data in any column may not equal the indicated total due to rounding. Unless otherwise indicated, all figures presented in this ‘‘Summary of Terms’’ are calculated as described under ‘‘Description of the Mortgage Pool— Additional Mortgage Loan Information’’ in this free writing prospectus and all percentages represent the indicated percentage of the aggregate principal balance of the pool of mortgage loans, the mortgage loans in loan group 1 or the mortgage loans in loan group 2, in each case, as of the cut-off date. The principal balance of each mortgage loan as of the cut-off date assumes the timely receipt of principal scheduled to be paid on or before the cut-off date and no defaults, delinquencies or prepayments on any mortgage loan on or prior to the cut-off date. Whenever percentages and other information in this free writing prospectus are presented on the mortgaged property level rather than the mortgage loan level, the information for mortgage loans secured by more than one mortgaged property is based on allocated loan amounts as stated in Annex A-1 to this free writing prospectus.

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The mortgage loans will have the following approximate characteristics as of the cut-off date:

Cut-off Date Mortgage Loan Characteristics


  All Mortgage Loans Loan Group 1 Loan Group 2
Aggregate outstanding principal balance(1) $3,288,806,504 $2,693,097,968 $595,708,536
Number of mortgage loans 242 183 59
Number of mortgaged properties 315 251 64
Number of crossed loan pools 5 1 4
Crossed loan pools as a percentage 4.5% 0.3% 23.2%
Range of mortgage loan principal balances $997,779 to $225,000,000 $997,779 to $225,000,000 $2,400,000 to $36,500,000
Average mortgage loan principal balances $13,590,110 $14,716,382 $10,096,755
Range of mortgage rates 5.39600% to 7.60000% 5.39600% to 7.60000% 5.56700% to 6.42000%
Weighted average mortgage rate 5.77135% 5.77368% 5.76078%
Range of original terms to maturity 60 months to 240 months 60 months to 240 months 60 months to 120 months
Weighted average original term to maturity 117 months 117 months 119 months
Range of remaining terms to maturity 56 months to 238 months 56 months to 238 months 58 months to 120 months
Weighted average remaining term to maturity 115 months 115 months 117 months
Range of original amortization term(2) 240 months to 360 months 240 months to 360 months 240 months to 360 months
Weighted average original amortization term(2) 352 months 353 months 345 months
Range of remaining amortization terms(2) 238 months to 360 months 238 months to 360 months 238 months to 360 months
Weighted average remaining amortization term(2) 352 months 353 months 345 months
Range of loan-to-value ratios(3) 32.0% to 80.1% 32.0% to 80.1% 43.6% to 80.0%
Weighted average loan-to-value ratio(3) 74.3% 74.2% 74.8%
Range of loan-to-value ratios as of the maturity date(3)(5) 26.9% to 80.0% 26.9% to 80.0% 28.3% to 80.0%
Weighted average loan-to-value ratio as of the maturity(3)(5) 69.7% 69.4% 71.2%
Range of debt service coverage ratios(4) 1.06x to 2.76x 1.12x to 2.76x 1.06x to 1.80x
Weighted average debt service coverage ratio(4) 1.32x 1.32x 1.29x
Percentage of aggregate outstanding principal balance consisting of:      
Balloon mortgage loans      
Partial Interest-only. 42.1% 42.8% 38.8%
Interest-only 39.6% 36.5% 53.7%
Balloon 17.5% 19.8% 7.5%
Fully Amortizing Loans 0.8% 1.0% 0.0%
(1) Subject to a permitted variance of plus or minus 5%.
(2) Excludes the mortgage loans that are interest-only for the entire term.
(3) In the case of 28 mortgage loans (identified as Loan Nos. 2, 6, 8, 9, 11, 22, 27, 29, 31, 34, 41, 42, 51, 55, 61, 78, 79, 83, 92, 105, 106, 110, 122, 127, 130, 186, 189, and 228 on Annex A-1 to this free writing prospectus), the loan-to-value ratios were based upon the ‘‘as-stabilized’’ values as defined in the related appraisal. In the case of 1 mortgage loan (identified as Loan No. 1 on Annex A-1 to this free writing prospectus), the loan-to-value ratio was based on the aggregate cut-off date principal balance of the 599 Lexington Avenue loan and the 599 Lexington Avenue pari passu companion loans. In the case of 1 mortgage loan (identified as Loan No. 16 on Annex A-1 to this free writing prospectus), the loan-to-value ratio was based on the aggregate cut-off date principal balance of the AmeriCold Portfolio loan and the AmeriCold Portfolio pari passu companion loans.
(4) For all partial interest-only loans, the debt service coverage ratio was calculated based on the first principal and interest payments to be made into the trust during the term of the loan. With respect to the 599 Lexington Avenue loan (identified as Loan No. 1 on Annex A-1 to this free writing prospectus), the debt service coverage ratio was based on the aggregate cut-off date principal balance and debt service of the 599 Lexington Avenue loan and the 599 Lexington Avenue pari passu companion loans. With respect to the AmeriCold Portfolio loan (identified as Loan No. 16 on Annex A-1 to this free writing prospectus), the debt service coverage ratio was based on the aggregate cut-off date principal balance and debt service of the AmeriCold Portfolio loan and the AmeriCold Portfolio pari passu companion loans. In the case of 1 mortgage loan (identified as Loan No. 162 on Annex A-1 to this free writing prospectus), the underwritten debt service coverage ratio was calculated net of an $800,000 letter of credit in making such calculation.
(5) Excludes the fully amortizing mortgage loans.

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Table of Contents
The mortgage loans accrue interest based on the following conventions:
Interest Accrual Basis

Interest
Accrual Basis
Number of
Mortgage
Loans
Aggregate
Principal
Balance of
Mortgage Loans
% of
Initial
Pool
Balance
% of
Initial
Loan
Group1
Balance
% of
Initial
Loan
Group 2
Balance
Actual/360 240 $ 3,269,706,504 99.4 %  100.0 %  96.8 % 
30/360 2 19,100,000 0.6 0.0 3.2
Total: 242 $ 3,288,806,504 100.0 %  100.0 %  100.0 % 
           
Amortization Types

Type of
Amortization
Number of
Mortgage
Loans
Aggregate
Principal
Balance of
Mortgage Loans
% of
Initial
Pool
Balance
% of
Initial
Loan
Group 1
Balance
% of
Initial
Loan
Group 2
Balance
Ballon Loans          
Partial Interest Only 116 $ 1,384,650,000 42.1 %  42.8 %