SEC Comment Letter for TIAA REAL ESTATE ACCOUNT (CIK 0000946155) — Mar 19, 2020
TIAA REAL ESTATE ACCOUNT (CIK 0000946155)
Date: March 19, 2020 · CIK: 0000946155 · Accession: 0000000000-20-002436
AI Filing Summary & Sentiment
File numbers found in text: 333-237134
Letter
March 18, 2020 F. Scott Thomas, Esquire Associate General Counsel TIAA Real Estate Account 8500 Andrew Carnegie Blvd. Charlotte, North Carolina 28262 Re:TIAA Real Estate Account Registration Statement on Form S-1 Filed March 12, 2020 File No. 333-237134 Dear Mr. Thomas: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Ronald (Ron) Alper at 202-551-3329 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Stephen Leitzell
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March 18, 2020
F. Scott Thomas, Esquire
Associate General Counsel
TIAA Real Estate Account
8500 Andrew Carnegie Blvd.
Charlotte, North Carolina 28262
Re:TIAA Real Estate Account
Registration Statement on Form S-1
Filed March 12, 2020
File No. 333-237134
Dear Mr. Thomas:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Ronald (Ron) Alper at 202-551-3329 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Stephen Leitzell