SEC Comment Letter for ACRES Commercial Realty Corp. (ACR, ACR-PC, ACR-PD) (CIK 0001332551) (ACR) — May 11, 2022
ACRES Commercial Realty Corp. (ACR, ACR-PC, ACR-PD) (CIK 0001332551)
Date: May 11, 2022 · CIK: 0001332551 · Accession: 0000000000-22-005189
AI Filing Summary & Sentiment
File numbers found in text: 001-32733
Letter
United States securities and exchange commission logo May 11, 2022 David Bryant Chief Financial Officer ACRES Commercial Realty Corp. 390 RXR Plaza Uniondale, NY 11556 Re:ACRES Commercial Realty Corp. Form 10-K for fiscal year ended December 31, 2021 Filed March 9, 2022 File No. 001-32733 Dear Mr. Bryant: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Real Estate & Construction
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United States securities and exchange commission logo
May 11, 2022
David Bryant
Chief Financial Officer
ACRES Commercial Realty Corp.
390 RXR Plaza
Uniondale, NY 11556
Re:ACRES Commercial Realty Corp.
Form 10-K for fiscal year ended December 31, 2021
Filed March 9, 2022
File No. 001-32733
Dear Mr. Bryant:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction