In the sentences extracted from financial agreements in U.S. SEC filings, identify the named entities that represent a person ('PER'), an organization ('ORG'), or a location ('LOC'). The required answer format is: 'entity name, entity type'.
Text: In any action or proceeding between Borrower and Bank arising out of the Loan Documents , the prevailing party will be entitled to recover its reasonable attorneys ' fees and other costs and expenses incurred , in addition to any other relief to which it may be entitled .
Answer:
Borrower, PER
Bank, ORG