Correspondence 0001213900-24-037131 from 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 29, 2024 · CIK: 0001332551 · Accession: 0001213900-24-037131
AI Filing Summary & Sentiment
File numbers found in text: 333-278433
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 1, 2024 File No. 333-278433
Dear Ms. Paulemon:
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 1, 2024, 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 215-694-3358.
Very truly yours,
ACRES COMMERCIAL REALTY CORP.
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ACRES COMMERCIAL REALTY
CORP.
390 RXR Plaza
Uniondale, NY 11556
April 29, 2024
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, NE
Washington, D.C. 20549
Attn: Pearlyne Paulemon
Re:
Acres Commercial Realty Corp. (the “Company”)
Registration Statement on Form S-3
Filed April 1, 2024
File No. 333-278433
Dear Ms. Paulemon:
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 1, 2024, 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 215-694-3358.
Very truly yours,
ACRES COMMERCIAL REALTY CORP.
By:
/s/ Eldron Blackwell
Eldron Blackwell
Chief Financial Officer