<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>