SEC Comment Letter 0000000000-24-002990 to TIAA REAL ESTATE ACCOUNT (CIK 0000946155)
TIAA REAL ESTATE ACCOUNT (CIK 0000946155)
Date: March 19, 2024 · CIK: 0000946155 · Accession: 0000000000-24-002990
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File numbers found in text: 333-277927
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United States securities and exchange commission logo
March 19, 2024
Colbert Narcisse
Principal Executive Officer
TIAA Real Estate Account
c/o 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 14, 2024
File No. 333-277927
Dear Colbert Narcisse:
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 Stacie Gorman at 202-551-3585 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Stephen M. Leitzell, Esq.