| TIAA-CREF Individual & Institutional Services, LLC | Peter Kennedy | |
| 730 Third Avenue | Managing Director, Regulatory Supervision, Branch Administration | |
| New York, NY 10017-3206 | (212) 916-6104 (tele) | |
| (212) 916-6013 (fax) | ||
| PKennedy2@tiaa.org |
April 26, 2016
VIA EDGAR AND FACSIMILE
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549-4644
Attention: Nicole Collings, Staff Attorney
Office of Real Estate and Commodities
| Re: | TIAA Real Estate Account | |
| Amendment No. 1 to Registration Statement on Form S-1 | ||
| (as amended, the “Registration Statement”) (File No. 333-210139) |
Commissioners:
Pursuant to Rule 461 under the Securities Act of 1933, the undersigned, as principal underwriter for the TIAA Real Estate Account (the “Account”), hereby joins a request by Teachers Insurance and Annuity Association of America, on behalf of the Account, to accelerate the effective date of the above-captioned Registration Statement for certain variable annuity contracts as soon as reasonably practicable after 9:00 a.m. ET on Friday, April 29, 2016.
| Very truly yours, | |||
| TIAA-CREF INDIVIDUAL & INSTITUTIONAL SERVICES, LLC | |||
| By: | /s/ Peter Kennedy | ||
| Name: | Peter Kennedy | ||
| Title: | Vice President and Manager | ||
FST/fst
Cc: F. Scott Thomas, Esq. (via interoffice)