ACRES COMMERCIAL REALTY CORP.
865 Merrick Avenue, Suite 200S
Westbury, NY 11590
April 16, 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 March 16, 2021
File No. 333-254315
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 Tuesday, April 20, 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 | ||
