July 15, 2013
Rolaine S. Bancroft, Esq.
Senior Special Counsel
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
| Re: | WFRBS Commercial Mortgage Trust 2012-C7 |
| Form 10-K for the Fiscal Year Ended December 31, 2012 | |
| Filed March 28, 2013 | |
| File No. 333-177891-01 | |
| The Royal Bank of Scotland plc | |
| Form ABS-15G for the Reporting Period January 1, 2012 to | |
| December 31, 2012 | |
| Filed February 13, 2013 | |
| File No. 025-00538 | |
| Liberty Island Group I LLC | |
| Form ABS-15G for the Reporting Period January 1, 2012 to | |
| December 31, 2012 | |
| Filed February 11, 2013 | |
| File No. 025-01194 |
Dear Ms. Bancroft:
We are counsel to RBS Commercial Funding Inc. (“RBSCF”) in connection with your letter dated June 28, 2013 (the “Comment Letter”), transmitting comments of the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission
(the “Commission”) relating to the above-captioned Form 10-K and Forms ABS-15G (collectively, the “Filings”). RBSCF acknowledges receipt of the Comment Letter providing comments to the Filings. Consistent with the Comment Letter, we hereby advise you that RBSCF intends to provide a response to the Staff’s comments on or before July 31, 2013. RBSCF greatly appreciates the Staff's cooperation in this regard.
July 15, 2013
| Very truly yours, | |
/s/ Patrick T. Quinn | |
| Patrick T. Quinn |
| cc: | Douglas Tiesi |
| Joseph Thomas, Esq. |