Bear Stearns Commercial Mortgage Securities Trust 2007-TOP26 – ‘8-K’ for 4/18/07

On:  Wednesday, 4/18/07, at 5:03pm ET   ·   For:  4/18/07   ·   Accession #:  914121-7-1048   ·   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                                         5     14K 
 2: EX-5        Opinion Letter                                         3±    14K 

8-K   —   Current Report
Document Table of Contents

8-K
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 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

Date of Report (Date of earliest event reported)     April 18, 2007             
                                                 -------------------------------

Bear Stearns Commercial Mortgage Securities Trust 2007-TOP26
--------------------------------------------------------------------------------
(Exact name of issuing entity)

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

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

Delaware             333-130789-05                 13-3411414   
--------------------------------------------------------------------------------
(State or other            (Commission                  (IRS Employer           
jurisdiction of            File Number                  Identification No.      
incorporation of           of issuing entity)           of depositor)           
depositor)                                                                      

383 Madison Avenue        New York, New York                  10179 
--------------------------------------------------------------------------------
(Address of principal executive offices of depositor)            (Zip Code      
                                                           of depositor)

Depositor's telephone number, including area code      (212) 272-2000           
                                                   -----------------------------

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:                                                           

[ ] 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))                                                       

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Item 8.01.  Other Events.                                                       
------------                                            

    On April 18, 2007, Bear Stearns Commercial Mortgage Securities Inc. (the
"Depositor") caused the issuance, pursuant to a Pooling and Servicing Agreement,
dated as of April 1, 2007 (the "Pooling and Servicing Agreement"), among the    
Depositor, Wells Fargo Bank, National Association, as master servicer,          
Centerline Servicing Inc., as special servicer, LaSalle Bank National           
Association, as trustee and custodian, and Wells Fargo Bank, National           
Association, as paying agent, certificate registrar and authenticating agent, of
Bear Stearns Commercial Mortgage Securities Trust 2007-TOP26, Commercial        
Mortgage Pass-Through Certificates, Series 2007-TOP26 (the "Certificates"). The 
Class A-1, Class A-2, Class A-3, Class A-AB, Class A-4, Class A-1A, Class A-M   
and Class A-J Certificates, having an aggregate initial principal amount of     
$1,908,566,000, were sold to Bear, Stearns & Co. Inc. and Morgan Stanley & Co.  
Incorporated (collectively, the "Underwriters"), pursuant to an Underwriting    
Agreement, dated April 5, 2007, by and among the Company and the Underwriters.  

In connection with the issuance and sale to the Underwriters of the 
Certificates, a legal opinion was rendered related to the validity of, and      
certain federal income tax considerations relating to, the Certificates, which  
legal opinion is attached to an exhibit to this report.                         

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Item 9.01.  Financial Statements, Pro Forma Financial Information and Exhibits. 
          ------------------------------------------------------------------

(c)   Exhibits                                                                  

Exhibit 5   Legality Opinion of Cadwalader, Wickersham & Taft LLP, dated        
April 18, 2007.                                         

Exhibit 8   Tax Opinion of Cadwalader, Wickersham & Taft LLP, dated             
April 18, 2007 (included as part of Exhibit 5).         

Exhibit 23  Consent of Cadwalader, Wickersham & Taft LLP (included as part of   
Exhibit 5).                                             

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

Date: April 18, 2007                      BEAR STEARNS COMMERCIAL MORTGAGE      
                       SECURITIES INC.

                                    By:  /s/  J. Christopher Hoeffel
                                              ----------------------------------
                                          Name:   J. Christopher Hoeffel
                                  Title:  Vice President

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 INDEX TO EXHIBITS

Item  601(a)  of                                                                
Regulation S-K                                                    Paper (P) or  
Exhibit No.              Description                              Electronic (E)
---------------          -----------                              --------------

5                        Legality Opinion of Cadwalader,                (E)     
Wickersham & Taft LLP, dated  
April 18, 2007.               

8.1                      Tax Opinion of Cadwalader, Wickersham          (E)     
  & Taft LLP, dated April 18, 2007
  (included as part of Exhibit 5).

23.1                     Consent of Cadwalader, Wickersham &            (E)     
           Taft LLP (included as part of Exhibit 5).

Dates Referenced Herein   and   Documents Incorporated by Reference

				Referenced-On Page
This ‘8-K’ Filing		Date		First		Last			Other Filings
Filed on / For Period End:		4/18/07		1		5			8-K,  8-K/A
		4/5/07		2					FWP
		4/1/07		2
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