SEC Comment Letter for TIAA REAL ESTATE ACCOUNT (CIK 0000946155) — Mar 20, 2026
TIAA REAL ESTATE ACCOUNT (CIK 0000946155)
Date: March 20, 2026 · CIK: 0000946155 · Accession: 0000000000-26-002859
AI Filing Summary & Sentiment
File numbers found in text: 333-294258
Letter
March 20, 2026 Colbert Narcisse Senior Executive Vice President 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 12, 2026 File No. 333-294258 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 Catherine De Lorenzo at 202-551-3772 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc:Harry Eisenstein, Esq.
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March 20, 2026
Colbert Narcisse
Senior Executive Vice President
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 12, 2026
File No. 333-294258
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 Catherine De Lorenzo at 202-551-3772 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:Harry Eisenstein, Esq.