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<PAGE> PAGE 3
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<PAGE> PAGE 4
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<PAGE> PAGE 10
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SIGNATURE JOHN P. HARDAWAY
TITLE TREASURER
<TABLE> <S> <C>
<ARTICLE> 6
<LEGEND>
This schedule contains summary financial information extracted from the
annual report dated December 31, 1997 and is qualified in its
entirety by reference to such financial statements.
</LEGEND>
<CIK> 0000908187
<NAME> PIMCO COMMERCIAL MORTAGE SECURITIES TRUST, INC.
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</TABLE>
