Teachers Insurance and Annuity Association of America
730 Third Avenue
New York, NY 10017-3206
September 22, 2014
VIA EDGAR AND FACSIMILE
Ms. Kristi Marrone
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
| Re: | TIAA Real Estate Account |
| Form 10-K for the year ended December 31, 2013 (the “Form 10-K”) | |
| Filed on March 13, 2014 | |
| (File No. 033-92900) |
Dear Ms. Marrone:
This letter is submitted on behalf of the TIAA Real Estate Account (the “Registrant”) regarding its response filed on September 8, 2014 to the comment letter dated August 18, 2014 from the Staff of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”).
The Registrant acknowledges that:
(i) the Registrant is responsible for the adequacy and accuracy of the disclosure in the filing;
(ii) staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
(iii) the Registrant may not assert staff comments as a defense in any proceedings initiated by the Commission or any person under the federal securities laws of the United States.
If you have any questions, please feel free to call me at (704) 988-5244.
Very truly yours,
/s/ Phillip G. Goff,
Senior Vice President and
Corporate Controller
| cc: | Virginia M. Wilson, |
| Executive Vice President and Chief Financial Officer | |
| Teachers Insurance and Annuity Association of America |
