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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

AI Filing Summary & Sentiment

File numbers found in text: 333-285628

Date
March 13, 2025
Author
Not clearly detected
Form
UPLOAD
Company
TIAA REAL ESTATE ACCOUNT (CIK 0000946155)

Letter

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.

Show Raw Text
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.