SEC Comment Letter 0000000000-25-002763 to TIAA REAL ESTATE ACCOUNT (CIK 0000946155)
TIAA REAL ESTATE ACCOUNT (CIK 0000946155)
Date: March 13, 2025 · CIK: 0000946155 · Accession: 0000000000-25-002763
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File numbers found in text: 333-285628
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March 13, 2025
Colbert Narcisse
Senior Executive Vice President
TIAA Real Estate Account
730 Third Avenue
New York, NY 10017-3206
Re:TIAA Real Estate Account
Registration Statement on Form S-1
Filed March 7, 2025
File No. 333-285628
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 Ronald (Ron) E. Alper at 202-551-3329 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:Harry Eisenstein, Esq.