10-D 1 bac07002_10d-200801.txt UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington D.C. 20549 FORM 10-D ASSET-BACKED ISSUER DISTRIBUTION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the monthly distribution period from: December 11, 2007 to January 10, 2008 Commission File Number of issuing entity: 333-130755-07 Banc of America Commercial Mortgage Trust 2007-2 (Exact name of issuing entity as specified in its charter) Commission File Number of depositor: 333-130755 Banc of America Commercial Mortgage Inc. (Exact name of depositor as specified in its charter) Bank of America, National Association Bear Stearns Commercial Mortgage, Inc. (Exact name of sponsors as specified in its charter) New York (State or other jurisdiction of incorporation or organization of the issuing entity) 54-2200001 54-2200002 54-6747802 54-6747803 54-6747804 (I.R.S. Employer Identification No.) c/o Wells Fargo Bank, N.A. 9062 Old Annapolis Road Columbia, MD 21045 (Address of principal executive offices of the issuing entity) (Zip Code) (410) 884-2000 (Telephone number, including area code) Not Applicable (Former name, former address, if changed since last report) Registered/reporting pursuant to (check one) Title of Section Section Section Name of Exchange Class 12(b) 12(g) 15(d) (If Section 12(b)) A-1 ______ ______ ___X___ ___________ A-2 ______ ______ ___X___ ___________ A-2FL ______ ______ ___X___ ___________ A-3 ______ ______ ___X___ ___________ A-AB ______ ______ ___X___ ___________ A-4 ______ ______ ___X___ ___________ A-1A ______ ______ ___X___ ___________ A-M ______ ______ ___X___ ___________ A-J ______ ______ ___X___ ___________ A-JFL ______ ______ ___X___ ___________ B ______ ______ ___X___ ___________ C ______ ______ ___X___ ___________ D ______ ______ ___X___ ___________ E ______ ______ ___X___ ___________ F ______ ______ ___X___ ___________ G ______ ______ ___X___ ___________ H ______ ______ ___X___ ___________ J ______ ______ ___X___ ___________ K ______ ______ ___X___ ___________ L ______ ______ ___X___ ___________ M ______ ______ ___X___ ___________ N ______ ______ ___X___ ___________ O ______ ______ ___X___ ___________ P ______ ______ ___X___ ___________ Q ______ ______ ___X___ ___________ S ______ ______ ___X___ ___________ R1 ______ ______ ___X___ ___________ R2 ______ ______ ___X___ ___________ V ______ ______ ___X___ ___________ XW ______ ______ ___X___ ___________

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes __X__ No ____ Part I - DISTRIBUTION INFORMATION Item 1. Distribution and Pool Performance Information On January 10, 2008 a distribution was made to holders of Banc of America Commercial Mortgage Trust 2007-2. The distribution report is attached as an Exhibit to this Form 10-D, please see Item 9(b), Exhibit 99.1 for the related information. Part II - OTHER INFORMATION Item 6. Significant Obligors of Pool Assets. The Beacon Seattle and DC Portfolio mortgage loan constitutes a significant obligor within the meaning of Item 1101(k)(2) of Regulation AB and as disclosed in the Pooling and Servicing Agreement for the Banc of America Commercial Mortgage Inc., Commercial Mortgage Pass-Through Certificates, Series 2007-2. In accordance with Item 1112(b) of Regulation AB, the most recent unaudited net operating income of the significant obligor was $101,848,994.30 as of the end of the third quarter, September 30, 2007. There are no current updates to the net operating income at this time. Item 9. Exhibits. (a) The following is a list of documents filed as part of this Report on Form 10-D: (99.1) Monthly report distributed to holders of Banc of America Commercial Mortgage Trust 2007-2, relating to the January 10, 2008 distribution. (b) The exhibits required to be filed by the Registrant pursuant to this Form are listed above and in the Exhibit Index that immediately follows the signature page hereof. SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized. Banc of America Commercial Mortgage Inc. (Depositor) /s/ Peter Cookson Peter Cookson, Senior Vice President Date: January 18, 2008 EXHIBIT INDEX Exhibit Number Description EX-99.1 Monthly report distributed to holders of Banc of America Commercial Mortgage Trust 2007-2, relating to the January 10, 2008 distribution. EX-99.1 Wells Fargo Bank, N.A. Corporate Trust Services 8480 Stagecoach Circle Frederick, MD 21701-4747 Banc of America Commercial Mortgage Inc. Commercial Mortgage Pass-Through Certificates Series 2007-2 For Additional Information, please contact CTSLink Customer Service 1-866-846-4526 Reports Available @ www.ctslink.com/cmbs Payment Date: January 10, 2008 Record Date: December 31, 2007 Determination Date: January 04, 2008 DISTRIBUTION DATE STATEMENT Table of Contents STATEMENT SECTIONS PAGE(s) Certificate Distribution Detail 2 Certificate Factor Detail 3 Reconciliation Detail 4 Other Required Information 5 Cash Reconciliation 6 Ratings Detail 7 Current Mortgage Loan and Property Stratification Tables 8 - 16 Mortgage Loan Detail 17 - 22 NOI Detail 23 - 28 Principal Prepayment Detail 29 Historical Detail 30 Delinquency Loan Detail 31 - 32 Specially Serviced Loan Detail 33 - 34 Advance Summary 35 Modified Loan Detail 36 Historical Liquidated Loan Detail 37 Historical Bond/Collateral Loss Reconciliation Detail 38 Interest Shortfall Reconciliation Detail 39 - 40 Supplemental Reporting 41 Depositor Banc of America Commercial Mortgage Inc. 214 North Tryon Street Charlotte, NC 28255 Contact: Stephen Hogue Phone Number: (704) 386-1094 Master Servicer Bank of America, N.A. 900 West Trade Street Suite 650 Charlotte, NC 28255 Contact: Cynthia Downs Phone Number: (704) 317-0712 Special Servicer LNR Partners, Inc. 1601 Washington Avenue Suite 700 Miami Beach, FL 33139 Contact: Vickie Taylor Phone Number: (305) 229-6614 This report has been compiled from information provided to Wells Fargo Bank, N.A. by various third parties, which may include the Servicer, Master Servicer, Special Servicer and others. Wells Fargo Bank, N.A. has not independently confirmed the accuracy of information received from these third parties and assumes no duty to do so. Wells Fargo Bank, N.A. expressly disclaims any responsibility for the accuracy or completeness of information furnished by third parties. Copyright 2008, Wells Fargo Bank, N.A.

Appraisal Reduction Amount None Cash Reconciliation Detail Total Funds Collected Interest: Scheduled Interest 15,620,908.88 Interest reductions due to Nonrecoverability Determinations 0.00 Interest Adjustments 0.00 Deferred Interest 0.00 Net Prepayment Interest Shortfall 0.00 Net Prepayment Interest Excess 0.00 Extension Interest 0.00 Interest Reserve Withdrawal 0.00 Total Interest Collected 15,620,908.88 Principal: Scheduled Principal 658,163.27 Unscheduled Principal 0.00 Principal Prepayments 0.00 Collection of Principal after Maturity Date 0.00 Recoveries from Liquidation and Insurance Proceeds 0.00 Excess of Prior Principal Amounts paid 0.00 Curtailments 0.00 Negative Amortization 0.00 Principal Adjustments 0.00 Total Principal Collected 658,163.27 Other: Prepayment Penalties/Yield Maintenance 0.00 Repayment Fees 0.00 Borrower Option Extension Fees 0.00 Net Swap Counterparty Payments Received (Class A-2FL) 138.17 Net Swap Counterparty Payments Received (Class A-JFL) 251.58 Total Other Collected: 389.75 Total Funds Collected 16,279,461.90 Total Funds Distributed Fees: Master Servicing Fee 101,985.94 Trustee Fee - Wells Fargo Bank, N.A. 1,715.49 Certificate Administration Fee 0.00 Insurer Fee 0.00 Miscellaneous Fee 0.00 Total Fees 103,701.43 Additional Trust Fund Expenses: Reimbursement for Interest on Advances 397.72 ASER Amount 0.00 Special Servicing Fee 0.00 Rating Agency Expenses 0.00 Attorney Fees & Expenses 0.00 Bankruptcy Expense 0.00 Taxes Imposed on Trust Fund 0.00 Non-Recoverable Advances 0.00 Other Expenses 0.00 Total Additional Trust Fund Expenses 397.72 Interest Reserve Deposit 0.00 Payments to Certificateholders & Others: Interest Distribution 15,506,229.21 Principal Distribution 658,163.25 Prepayment Penalties/Yield Maintenance 0.00 Borrower Option Extension Fees 0.00 Net Swap Counterparty Payments Paid (Class A-2FL) 2,830.21 Net Swap Counterparty Payments Paid (Class A-JFL) 8,139.97 Total Payments to Certificateholders & Others 16,175,362.64 Total Funds Distributed 16,279,461.79

Banc of America Commercial Mortgage Inc., Series 2007-2 10-D