Exhibits Submission for Asset Backed Securities Offerings Form ABS EE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington D.C. 20549

FORM FOR SUBMISSION OF ELECTRONIC EXHIBITS FOR

ASSET-BACKED SECURITIES

Commission File Number of issuing entity: 333-260277-04*

Central Index Key Number of Issuing entity: 0001966002

Benchmark 2023-B38 Mortgage Trust
(Exact name of issuing entity as specified in its charter)

Commission File Number of depositor: 333-260277

Central Index Key Number of depositor: 0001013454

Deutsche Mortgage & Asset Receiving Corporation
(Exact name of depositor as specified in its charter)

Lainie Kaye (212) 250-2500
(Name and telephone number, including area code, of the person to contact in connection with this filing)

*Certain Exchange Act filings of the Issuing Entity are also available under SEC File No. 333-260277-03. The Issuing Entity intends to file all future reports required to be made pursuant to the Exchange Act under SEC File No. 333-260277-04.

INFORMATION TO BE INCLUDED IN THIS FORM

Item 1. File an Asset Data File in accordance with Exhibit 601(b)(102) (17 CFR 229.601(b)(102)).

Item 2. File an Asset Related Document in accordance with Exhibit 601(b)(103) (17 CFR 229.601(b)(103)).

SIGNATURES

The depositor has duly caused this Form to be signed on its behalf by the undersigned hereunto duly authorized.

Deutsche Mortgage & Asset Receiving Corporation
(Depositor)

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