The only fees that would be deductible are those that are essentially interest charges, like loan origination fees.  It's possible the Commitment Fee might actually be interest, but to be certain, you should ask the mortgage company if it's a point in interest, or a portion of a point.  Lenders can be masters of inflating their profit with various fees, so it's not always possible to tell.  Processing and underwriting fees are not deductible.