UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington D.C. 20549

FORM 8-K

CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

January 19, 2024
Date of Report (Date of Earliest Event Reported)

Central Index Key Number of the issuing entity:  0001979859
BENCHMARK 2023-B39 MORTGAGE TRUST
(Exact name of issuing entity)

Central Index Key Number of the registrant:  0001258361
Citigroup Commercial Mortgage Securities Inc.
(Exact name of registrant as specified in its charter)

Central Index Key Number of the sponsor:  0001701238
Citi Real Estate Funding Inc.
(Exact name of sponsor as specified in its charter)

Central Index Key Number of the sponsor:  0000835271
JPMorgan Chase Bank, National Association
(Exact name of sponsor as specified in its charter)

Central Index Key Number of the sponsor:  0001541294
German American Capital Corporation
(Exact name of sponsor as specified in its charter)

Central Index Key Number of the sponsor:  0001541502
Goldman Sachs Mortgage Company
(Exact name of sponsor as specified in its charter)

New York	333-262701-04	38-4258208 38-4258209
(State or other jurisdiction of incorporation of issuing entity)	(Commission File Number of issuing entity)	(I.R.S. Employer Identification Numbers)

Computershare Trust Company, N.A.
9062 Old Annapolis Road
Columbia, MD 21045

(Address of principal executive offices of the issuing entity)

(212) 816-5343
Registrant's Telephone number, including area code

Former name or former address, if changed since last report:  Not Applicable

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

☐  Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐  Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐  Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act(17 CFR 240.14d-2(b))

☐  Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act(17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:

Title of each class Trading Symbol(s) Name of each exchange on which registered

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

☐  Emerging growth company

☐  If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised Financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.

Item 8.01 Other Events.

Computershare Trust Company, N.A., as certificate administrator (the “Certificate Administrator”), made distributions to the Certificateholders on the January 18, 2024 distribution date.  The Certificate Administrator was subsequently notified by Midland Loan Services, a Division of PNC Bank, National Association, as master servicer (the “Master Servicer”), on January 19, 2024 of a revision to its January 2024 reporting due to an incorrect interest rate being reported for the mortgage loan identified as Miracle Mile (Loan ID# 13) on Annex A to the prospectus with respect to the issuing entity filed on July 18, 2023 pursuant to Rule 424(b)(2) under Commission File Number 333-262701-04.  Consequently, the interest distributions on the January 18, 2024 distribution date to the Certificates were affected, resulting in an overpayment to the holders of Class A-2, Class C, Class D-RR, Class E-RR, Class F-RR, Class G-RR, Class J-RR, Class K-RR, Class X-A and Class X-B Certificates in the amounts of $878.98, $119.83, $53.36, $39.59, $39.59, $74.22, $49.48, $118.76, $1,899.52, and $692.77 respectively. The Certificate Administrator has submitted a claim to reclaim the overpayments.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

Citigroup Commercial Mortgage Securities Inc.
(Depositor)

/s/ Richard Simpson
Richard Simpson, President

Date:  January 25, 2024