Bear Stearns Commercial Mortgage Securities Trust 2007-TOP26 – ‘8-K’ for 10/1/07

On:  Friday, 10/5/07, at 11:36am ET   ·   For:  10/1/07   ·   Accession #:  1056404-7-3251   ·   File #:  333-130789-05

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Current Report   —   Form 8-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 8-K         Current Report                                         2±    11K 

Document Table of Contents

 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     

October 1, 2007                                                                 
Date of Report (Date of earliest event reported):                               

Bear Stearns Commercial Mortgage Securities Trust 2007-TOP26                    
(Exact name of issuing entity as specified in its charter)                      

Bear Stearns Commercial Mortgage Securities Inc.                                
(Exact name of depositor as specified in its charter)                           

Bear Stearns Commercial Mortgage, Inc.                                          
Principal Commercial Funding II, LLC                                            
Morgan Stanley Mortgage Capital Inc.                                            
Wells Fargo Bank, National Association                                          
(Exact name of sponsors as specified in its charter)                            

New York                 333-130789-05                 54-2199596               
(State or other          (Commission                   54-2199597               
jurisdiction              File Number)                 54-2199598               
of incorporation          of the Issuing Entity)       54-6744146               
of the Issuing Entity)                                 (IRS Employer            
                                                Identification No.
                                                    of the Issuing Entity)

c/o Wells Fargo Bank, N.A.                                                      
9062 Old Annapolis Road                                                         
Columbia, MD                                                        21045       
(Address of principal executive offices of the Issuing Entity)     (Zip Code)   

(410) 884-2000                                                                  
(Issuing Entity's telephone number, including area code)                        

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

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 (see General Instruction A.2. below):               

[ ] 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))                                      

Section 8 - Other Events                                                        

Item 8.01 - Other Events                                                        

Change in Control of Trustee.                                                   

Effective October 1, 2007, Bank of America Corporation, parent corporation of   
Bank of America, N.A. and Banc of America Securities LLC, has acquired ABN AMRO 
North America Holding Company, parent company of LaSalle Bank Corporation and   
LaSalle Bank National Association ("LaSalle"), from ABN AMRO Bank N.V.          
LaSalle is the trustee and custodian for the certificates offered pursuant to   
the Prospectus Supplement dated April 5, 2007 with respect to the Bear Stearns  
Commercial Mortgage Securities Trust 2007-TOP26.                                

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.                                           

Bear Stearns Commercial Mortgage Securities Trust 2007-TOP26                    
(Issuing Entity)                                                                

By: Bear Stearns Commercial Mortgage Securities Inc. as Depositor               
By: /s/ Joseph T. Jurkowski Jr.                                                 
By: Joseph T. Jurkowski Jr., Vice President                                     

Date:  October 5, 2007                                                          

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘8-K’ Filing		Date		Other Filings
Filed on:		10/5/07
For Period End:		10/1/07
		4/5/07		FWP
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