July 31, 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. As discussed with Michelle Stasny, Special Counsel in the Office of Structured Finance, this letter confirms that we plan to respond to the comments on or before August 14, 2013. RBSCF greatly appreciates the Staff's flexibility in this regard.
July 31, 2013
Very truly yours,
/s/ Patrick T. Quinn
Patrick T. Quinn
cc: | Douglas TiesiJoseph Thomas, Esq. |
Page 2