SEC Comment Letter 0000000000-24-003690 to ACRES Commercial Realty Corp. (ACR, ACR-PC, ACR-PD) (CIK 0001332551) (ACR)
ACRES Commercial Realty Corp. (ACR, ACR-PC, ACR-PD) (CIK 0001332551)
Date: April 5, 2024 · CIK: 0001332551 · Accession: 0000000000-24-003690
AI Filing Summary & Sentiment
File numbers found in text: 333-278433
Letter
United States securities and exchange commission logo April 5, 2024 Mark Fogel President & Chief Executive Officer ACRES Commercial Realty Corp. 390 RXR Plaza Uniondale, NY 11556 Re:ACRES Commercial Realty Corp. Registration Statement on Form S-3 Filed April 1, 2024 File No. 333-278433 Dear Mark Fogel: 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 Pearlyne Paulemon at 202-551-8714 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Mark Rosenstein
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United States securities and exchange commission logo
April 5, 2024
Mark Fogel
President & Chief Executive Officer
ACRES Commercial Realty Corp.
390 RXR Plaza
Uniondale, NY 11556
Re:ACRES Commercial Realty Corp.
Registration Statement on Form S-3
Filed April 1, 2024
File No. 333-278433
Dear Mark Fogel:
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 Pearlyne Paulemon at 202-551-8714 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Mark Rosenstein