    <SEC-DOCUMENT>0000950170-24-049157-index.html : 20240426
    <SEC-HEADER>0000950170-24-049157.hdr.sgml : 20240426
    <ACCEPTANCE-DATETIME>20240426161601
    ACCESSION NUMBER:		0000950170-24-049157
    CONFORMED SUBMISSION TYPE:	ARS
    PUBLIC DOCUMENT COUNT:		1
    CONFORMED PERIOD OF REPORT:	20231231
    FILED AS OF DATE:		20240426
    DATE AS OF CHANGE:		20240426
    EFFECTIVENESS DATE:		20240426

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			ACRES Commercial Realty Corp.
    		CENTRAL INDEX KEY:			0001332551
    		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE INVESTMENT TRUSTS [6798]
    		ORGANIZATION NAME:           	05 Real Estate & Construction
    		IRS NUMBER:				202287134
    		STATE OF INCORPORATION:			MD
    		FISCAL YEAR END:			1231

    	FILING VALUES:
    		FORM TYPE:		ARS
    		SEC ACT:		1934 Act
    		SEC FILE NUMBER:	001-32733
    		FILM NUMBER:		24883989

    	BUSINESS ADDRESS:
    		STREET 1:		390 RXR PLAZA
    		CITY:			UNIONDALE
    		STATE:			NY
    		ZIP:			11556
    		BUSINESS PHONE:		516-535-0015

    	MAIL ADDRESS:
    		STREET 1:		390 RXR PLAZA
    		CITY:			UNIONDALE
    		STATE:			NY
    		ZIP:			11556

    	FORMER COMPANY:
    		FORMER CONFORMED NAME:	Exantas Capital Corp.
    		DATE OF NAME CHANGE:	20180525

    	FORMER COMPANY:
    		FORMER CONFORMED NAME:	Resource Capital Corp.
    		DATE OF NAME CHANGE:	20050708
    </SEC-HEADER>
    <DOCUMENT>
    <TYPE>ARS
    <SEQUENCE>1
    <FILENAME>2023_annual_report.pdf
    <DESCRIPTION>ARS
    <TEXT>
    Document 1 - file: 2023_annual_report.pdf

    </DOCUMENT>
    </SEC-DOCUMENT>