TEXT-EXTRACT 2 filename2.txt October 15, 2018 Nicholas Galeone President, Executive Director and Director UBS Commercial Mortgage Securitization Corp. 1285 Avenue of the Americas New York, NY 10019 Re: UBS Commercial Mortgage Securitization Corp. Registration Statement on Form SF-3 Filed October 10, 2018 File No. 333-227784 Dear Mr. Galeone: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Lulu Cheng at 202-551-3811 or me at 202-551-3850 with any questions. Sincerely, /s/ Katherine Hsu Katherine Hsu Office Chief Office of Structured Finance cc: Chad Eisenberger, UBS Kahn Hobbs, Cadwalader, Wickersham & Taft LLP