SEC Company Response from TIAA REAL ESTATE ACCOUNT (CIK 0000946155) — Apr 27, 2026
TIAA REAL ESTATE ACCOUNT (CIK 0000946155)
Date: April 27, 2026 · CIK: 0000946155 · Accession: 0000946155-26-000054
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File numbers found in text: 333-294258
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CORRESP
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TIAA-CREF Individual & Institutional Services, LLC
730 Third Avenue 6th Floor
New York, NY 10017-3206
Julian D’Ambrosi
Chairman/President/CEO,
TIAA-CREF Individual & Institutional Services, LLC
908-370-7708 (tele)
julian.dambrosi@tiaa.org
April 27, 2026
VIA EDGAR
Division of Corporation Finance
Office of Real Estate & Construction
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Attention: Catherine DeLorenzo
Re: TIAA Real Estate Account Pre-Effective Amendment No. 1 to Registration Statement on Form S-1 (as amended, the “Registration Statement”) (File No. 333-294258)
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, the undersigned, as principal distributor for the TIAA Real Estate Account (the “Company”), hereby joins a request by Teachers Insurance and Annuity Association of America, on behalf of the Company, to accelerate the effectiveness date of the Company’s above-captioned Registration Statement for certain variable annuity contract accumulation units as soon as reasonably practicable by 9:00 a.m. EDT on Friday, May 1, 2026.
Very truly yours,
TIAA-CREF INDIVIDUAL & INSTITUTIONAL
SERVICES, LLC
By: /s/ Julian D’Ambrosi
Name: Julian D’Ambrosi
Title: Chairman/President/CEO
cc: F. Scott Thomas, Esq. (via interoffice)