May 8, 2024
U.S. Securities and Exchange Commission
Office of the Chief Accountant
100 F Street, NE
Washington, DC 20549
Re: ACRES Commercial Realty Corp.
File No. 001-32733
Dear Sir or Madam:
We have read Item 4.01 of Form 8-K/A of ACRES Commercial Realty Corp. dated May 8, 2024, and agree with the statements concerning our Firm contained therein.
Very truly yours,
/s/ GRANT THORNTON LLP