 | TIAA Real Estate Account c/o Teachers Insurance and Annuity Association of America 8500 Andrew Carnegie Boulevard Charlotte, NC 28262 | F. Scott Thomas Director and Associate General Counsel (704) 988-3687 (tele) (704) 988-4924 (fax) sthomas@tiaa.org |
April 26, 2016
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549-4644
| Re: | TIAA Real Estate Account Amendment No. 1 to the Registration Statement on Form S-1 (File No. 333-210139) |
Ladies and Gentlemen:
On behalf of the TIAA Real Estate Account (the “Account”), we have attached for filing Pre-Effective Amendment No. 1 to the above–captioned registration statement on Form S-1 (“Amendment No. 1”), including exhibits.
Amendment No. 1 is being filed pursuant to Rule 429 under the Securities Act of 1933 (“1933 Act”), and it is proposed to become effective as soon as reasonably practicable after 9:00 a.m. EDT on April 29, 2016.
The main purpose of Amendment No. 1 is to update certain disclosure in the Account’s prospectus, including financial and performance information.
If you have any question regarding this filing, please do not hesitate to call me at (704) 988-3687.
| Sincerely, | ||
| /s/ F. Scott Thomas | ||
| F. Scott Thomas, Esq. | ||
| Director and Associate General Counsel | ||
FST/fst