SEC Company Response from ACRES Commercial Realty Corp. (ACR, ACR-PC, ACR-PD) (CIK 0001332551) (ACR) — May 10, 2021
ACRES Commercial Realty Corp. (ACR, ACR-PC, ACR-PD) (CIK 0001332551)
Date: May 10, 2021 · CIK: 0001332551 · Accession: 0001193125-21-156302
AI Filing Summary & Sentiment
File numbers found in text: 333-255523
Letter
VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Re: Acres Commercial Realty Corp. (the “Company”) Registration Statement on Form S-3 Filed April 27, 2021 File No. 333-255523
Dear Ms. Gorman:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the Company hereby respectfully requests acceleration of the effective date of the above-captioned Registration Statement on Form S-3 to Wednesday, May 10, 2021, at 4:00 p.m., or as soon as practicable thereafter.
Since the Registration Statement is filed as a shelf registration statement under Rule 415 of the Securities Act of 1933, there are no underwriters in connection with the registration and, therefore, no request for acceleration or consent by an underwriter has been filed herewith.
If you have any questions or comments regarding the foregoing, or have additional questions or comments, please notify our counsel, Mark Rosenstein, at 215-731-9450.
Very truly yours,
ACRES COMMERCIAL REALTY CORP.
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CORRESP 1 filename1.htm CORRESP ACRES COMMERCIAL REALTY CORP. 865 Merrick Avenue, Suite 200S Westbury, NY 11590 May 10, 2021 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F. Street, NE Washington, D.C. 20549 Attn: Stacie Gorman Re: Acres Commercial Realty Corp. (the “Company”) Registration Statement on Form S-3 Filed April 27, 2021 File No. 333-255523 Dear Ms. Gorman: Pursuant to Rule 461 under the Securities Act of 1933, as amended, the Company hereby respectfully requests acceleration of the effective date of the above-captioned Registration Statement on Form S-3 to Wednesday, May 10, 2021, at 4:00 p.m., or as soon as practicable thereafter. Since the Registration Statement is filed as a shelf registration statement under Rule 415 of the Securities Act of 1933, there are no underwriters in connection with the registration and, therefore, no request for acceleration or consent by an underwriter has been filed herewith. If you have any questions or comments regarding the foregoing, or have additional questions or comments, please notify our counsel, Mark Rosenstein, at 215-731-9450. Very truly yours, ACRES COMMERCIAL REALTY CORP. By: /s/ David J. Bryant David J. Bryant Chief Financial Officer