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: Any surplus shall be paid to Borrower or other Persons legally entitled thereto ; Borrower shall remain liable to Agent and Lenders for any deficiency .
Answer:
Borrower, PER
Borrower, PER