Fitch Upgrades 6 Classes of MSC 2004-IQ7
KEY RATING DRIVERS
The upgrades reflect increases in credit enhancement from amortization, pay down from maturing loans, and defeased collateral (26.8% of the pool). All loans are current, with no loans presently in special servicing.
As of the February 2016 distribution date, the pool's aggregate principal balance has been reduced by 95.7% to \\$37.5 million from \\$863 million at issuance. Interest shortfalls are currently affecting class O.
There are 18 loans remaining out of the original 128 loans at issuance. Of the remaining loans, 12 loans (44.8% of the pool) are secured by cooperative housing properties, which are predominantly located in New York, NY. 22.5% of the remaining, non-defeased loans are fully amortizing and reflect substantial pay down since issuance. The pool is concentrated with the largest loan, Linden Place Office Building, accounting for 37% of the remaining pool balance.
The Linden Place Office Building loan is collateralized by an approximately 146,000 square foot (sf) office building in Omaha, NE. The property reflects stable performance with occupancy of 100% as of year-end 2014, up from 95.4% a year earlier. The year-end 2014 debt service coverage ratio (DSCR) also increased to 1.85x, from 1.70x a year earlier.
RATING SENSITIVITIES
The Stable Outlooks reflect the stable performance of the pool, continued amortization, defeasance and strong credit profile of the underlying collateral. Downgrades are not likely as the pool continues to amortize and credit enhancement is expected to increase. Upgrades are not likely to lower classes due to the thinner tranche sizes and increased concentration..
DUE DILIGENCE USAGE
No third-party due diligence was provided or reviewed in relation to this rating action.
Fitch upgrades the following classes and assigns Outlooks as indicated:
--\\$5.4 million class H to 'AAAsf' from 'AAsf', Outlook Stable;
--\\$4.3 million class J to 'AAsf' from 'Asf', Outlook Stable;
--\\$2.2 million class K to 'Asf' from 'BBBsf', Outlook Stable;
--\\$2.2 million class L to 'BBBsf' from 'BBsf', Outlook Stable;
--\\$2.2 million class M to 'BBsf' from 'Bsf', Outlook Stable;
--\\$2.2 million class N to 'BBsf' from 'Bsf', Outlook Stable.
Fitch affirms the following class as indicated:
--\\$4.5 million class E at 'AAAsf', Outlook Stable;
--\\$5.4 million class F at 'AAAsf', Outlook Stable;
--\\$4.3 million class G to at 'AAAsf', Outlook Stable.
Classes A-1, A-2, A-3, A-4, B, C, and D certificates have paid in full. Fitch does not rate the class O certificates. Fitch previously withdrew the ratings on the interest-only class X-1 and X-Y certificates.
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