SEC Comment Letter 0000000000-23-002593 to TIAA REAL ESTATE ACCOUNT (CIK 0000946155)

TIAA REAL ESTATE ACCOUNT (CIK 0000946155)
Date: March 16, 2023 · CIK: 0000946155 · Accession: 0000000000-23-002593

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AI Filing Summary & Sentiment

File numbers found in text: 333-270449

Date

March 16, 2023

Author

Not clearly detected

Form

UPLOAD

Company

TIAA REAL ESTATE ACCOUNT (CIK 0000946155)

Letter

United States securities and exchange commission logo March 16, 2023 Scott Thomas Attorney-in-Fact TIAA Real Estate Account Teachers Insurance and Annuity Association of America 730 Third Avenue New York, NY 10017-3206 Re:TIAA Real Estate Account Registration Statement on Form S-1 Filed March 10, 2023 File No. 333-270449 Dear Scott 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 Pearlyne Paulemon at 202-551-8714 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Stephen M. Leitzell, Esq.

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United States securities and exchange commission logo
March 16, 2023
Scott Thomas
Attorney-in-Fact
TIAA Real Estate Account
Teachers Insurance and Annuity Association of America
730 Third Avenue
New York, NY 10017-3206
Re:TIAA Real Estate Account
Registration Statement on Form S-1
Filed March 10, 2023
File No. 333-270449
Dear Scott 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 Pearlyne Paulemon at 202-551-8714 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:       Stephen M. Leitzell, Esq.

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