XAN / ACRES Commercial Realty Corp - Zgłoszenia SEC, Raport roczny, o pełnomocnictwie

ACRES Commercial Realty Corp
US ˙ NYS
TEN SYMBOL NIE JEST JUŻ AKTYWNY

Podstawowe statystyki
LEI 549300RUJWPCMY4JFR46
CIK 1332551
SEC Filings
All companies that sell securities in the United States must register with the Securities and Exchange Commission (SEC) and file reports on a regular basis. These reports include company annual reports (10K, 10Q), news updates (8K), investor presentations (found in 8Ks), insider trades (form 4), ownership reports (13D, and 13G), and reports related to the specific securities sold, such as registration statements and prospectus. This page shows recent SEC filings related to ACRES Commercial Realty Corp
SEC Filings (Chronological Order)
Na tej stronie znajduje się pełna, chronologiczna lista zgłoszeń SEC, z wyłączeniem zgłoszeń własności, które udostępniamy gdzie indziej.
May 11, 2026 DEFA14A

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No.)

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No.) Filed by the Registrant ☒ Filed by a Party other than the Registrant ☐ Check the appropriate box: ☐ Preliminary Proxy Statement ☐ Confidential, for Use of the Commission Only (as permitted by Rule 14a-6(e)(2)) ☐ Defini

May 11, 2026 DEF 14A

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No.)

Table of Contents tw UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.

May 11, 2026 ARS

ARS

2025 Annual Report ACRES Commercial Realty Corp. 2025 Annual Report2025 Key Highlights 1 As of December 31, 2025 2 Earnings Available for Distribution (“EAD”) is a non-GAAP financial measure that the Company uses to evaluate its operating performance. See page 63 of the attached Form 10-K for further information on EAD, including a reconciliation of this adjusted financial measure to the correspon

May 6, 2026 10-Q

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☑ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended March 31, 2026 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission File Number: 1-32733 ACRES COMME

April 30, 2026 8-K

FORM 8-K Item 9.01 Financial Statements and Exhibits. (d) Exhibits.

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): April 27, 2026 ACRES Commercial Realty Corp. (Exact name of Registrant as Specified in Its Charter) Maryland 1-32733 20-2287134 (State or Other Jurisdiction of Incorporation) (Commiss

April 30, 2026 EX-99.2

DISCLAIMER Forward-Looking Statements This presentation contains forward-looking statements within the meaning of federal securities laws. These forward-looking statements are not historical facts but rather are based on ACRES Commercial Realty Corp.

First Quarter 2026 Earnings Presentation April 30, 2026 Exhibit 99.2 DISCLAIMER Forward-Looking Statements This presentation contains forward-looking statements within the meaning of federal securities laws. These forward-looking statements are not historical facts but rather are based on ACRES Commercial Realty Corp.’s (“ACR’s” or the “Company’s”) current beliefs, assumptions and expectations. Th

April 30, 2026 8-K

FORM 8-K

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): April 27, 2026 ACRES Commercial Realty Corp. (Exact name of Registrant as Specified in Its Charter) Maryland 1-32733 20-2287134 (State or Other Jurisdiction of Incorporation) (Commiss

April 30, 2026 PRE 14A

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No.)

Table of Contents tw UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.

April 30, 2026 10-K/A

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K/A (Amendment No. 1)

Table of Contents UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K/A (Amendment No. 1) (Mark One) ☑ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 31, 2025 or ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission

April 30, 2026 EX-2.1

Article 1 THE MERGER Article 2 EFFECT OF THE MERGER Article 3 REPRESENTATIONS AND WARRANTIES OF ACC AND MANAGER Article 4 REPRESENTATIONS AND WARRANTIES OF COMPANY AND MERGER SUB Article 5 COVENANTS AND AGREEMENTS Article 6 CONDITIONS TO CLOSING Arti

Exhibit 2.1 AGREEMENT AND PLAN OF MERGER by and among ACRES COMMERCIAL REALTY CORP., ACRES HOLDINGS SUB LLC and ACRES CAPITAL CORP. ACRES CAPITAL, LLC April 29, 2026 Table of Contents Page Article 1 THE MERGER 2 Section 1.1 The Merger 2 Section 1.2 Closing 2 Section 1.3 Effective Time 2 Section 1.4 Organization Documents 3 Section 1.5 Tax Consequences 3 Article 2 EFFECT OF THE MERGER 3 Section 2.1

April 30, 2026 EX-3.1

Acres commercial realty corp. ARTICLES OF AMENDMENT

Exhibit 3.1 Acres commercial realty corp. ARTICLES OF AMENDMENT ACRES Commercial Realty Corp., a Maryland corporation (the “Corporation”), hereby certifies to the State Department of Assessments and Taxation of Maryland that: FIRST: The charter of the Corporation (the “Charter”) is hereby amended by deleting the definition of “Stock Ownership Limit” in Section 6.1 thereof, which prior to the Effec

April 30, 2026 EX-99.1

ACRES Commercial Realty Corp. Announces Agreement to Internalize Management and Acquire ACRES Capital Corp. ~Enhanced Earnings Profile –Significant Third-Party Revenue Streams~ ~Alignment of Interest and Consideration in Form of ACR Shares at Fully D

Exhibit 99.1 ACRES Commercial Realty Corp. Announces Agreement to Internalize Management and Acquire ACRES Capital Corp. ~Enhanced Earnings Profile –Significant Third-Party Revenue Streams~ ~Alignment of Interest and Consideration in Form of ACR Shares at Fully Diluted Book Value~ ~Continuity of Management Team~ UNIONDALE, N.Y., Apr. 30, 2026 - ACRES Commercial Realty Corp. (NYSE: ACR) (“ACR” or t

April 30, 2026 EX-99.2

DISCLAIMER Forward-Looking Statements This presentation relates to a proposed acquisition by ACRES Commercial Realty Corp. (“ACR” or the “Company”) of its external manager, pursuant to the acquisition of ACRES Capital Corp., a parent of the external

ACR INTERNALIZATION AND ACQUISITION OF ACRES CAPITAL CORP. April 30, 2026 Exhibit 99.2 DISCLAIMER Forward-Looking Statements This presentation relates to a proposed acquisition by ACRES Commercial Realty Corp. (“ACR” or the “Company”) of its external manager, pursuant to the acquisition of ACRES Capital Corp., a parent of the external manager (the “Transaction”). The information set forth herein d

April 30, 2026 EX-16.1

April 30, 2026

April 30, 2026 U.S. Securities and Exchange Commission 100 F Street, NE Washington, DC 20549 Commissioners: We have read Item 4.01 of Form 8-K dated April 30, 2026, of ACRES Commercial Realty Corp. and are in agreement with the statements contained under Item 4.01(a) therein. We have no basis to agree or disagree with other statements of the registrant contained therein. /s/ Ernst & Young LLP

April 30, 2026 8-K

FORM 8-K Item 2.02 Results of Operations and Financial Condition. Item 7.01 Regulation FD Disclosure. Item 9.01 Financial Statements and Exhibits.

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): April 30, 2026 ACRES Commercial Realty Corp. (Exact name of Registrant as Specified in Its Charter) Maryland 1-32733 20-2287134 (State or Other Jurisdiction of Incorporation) (Commiss

April 30, 2026 EX-99.1

ACRES COMMERCIAL REALTY CORP. REPORTS RESULTS FOR FIRST QUARTER 2026

Exhibit 99.1 ACRES COMMERCIAL REALTY CORP. REPORTS RESULTS FOR FIRST QUARTER 2026 Uniondale, NY, April 30, 2026 – ACRES Commercial Realty Corp. (NYSE: ACR) (“ACR” or the “Company”), a real estate investment trust that is primarily focused on originating, holding and managing commercial real estate mortgage loans and equity investments in commercial real estate property through direct ownership and

March 10, 2026 EX-19.1

ACRES COMMERCIAL REALTY CORP. Fifth Amended and Restated Statement of Policy Regarding Securities Trades by Personnel of ACRES Commercial Realty Corp.

Exhibit 19.1 ACRES COMMERCIAL REALTY CORP. Fifth Amended and Restated Statement of Policy Regarding Securities Trades by Personnel of ACRES Commercial Realty Corp. ACRES Commercial Realty Corp. (“ACR”), like many companies, has decided to adopt a policy dealing with purchases and sales of our securities by our employees, officers and directors. Our employees shall refer to our employees, if any, a

March 10, 2026 10-K

Our Business Strategy Competition NOTE 10 - INVESTMENTS IN UNCONSOLIDATED ENTITIES

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K (Mark One) ☑ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 31, 2025 or ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number 1-32733 ACRES COMMERCIAL

March 10, 2026 EX-21.1

List of Subsidiaries of ACRES Commercial Realty Corp.

Exhibit 21.1 List of Subsidiaries of ACRES Commercial Realty Corp. Subsidiaries State of Incorporation 1926 RHT ACRES Member, LLC (F/K/A 1926 RHT Holdings, LLC) Delaware 2501-2901 Renaissance JV, LLC Delaware 2901 Renaissance Holdings 1 LLC Delaware 2901 Renaissance Holdings 2 LLC Delaware 2901 Renaissance, LLC Delaware 209 West Jackson Holdings, LLC Delaware 65 E. Wacker JV Member, LLC Delaware 7

March 10, 2026 EX-99.2(J)

Fifth Amendment to Master Repurchase and securities contract Agreement

Exhibit 99.2(j) Fifth Amendment to Master Repurchase and securities contract Agreement This Fifth Amendment to Master Repurchase and Securities Contract Agreement (this “Amendment”), dated as of December 18, 2025, is by and among MORGAN STANLEY MORTGAGE CAPITAL HOLDINGS LLC, a New York limited liability company (“MSMCH”), as administrative agent (in such capacity, together with its permitted succe

March 10, 2026 EX-99.4

MATERIAL FEDERAL INCOME TAX CONSIDERATIONS

Exhibit 99.4 MATERIAL FEDERAL INCOME TAX CONSIDERATIONS The following is a summary of the material federal income tax considerations relating to ACRES Commercial Realty Corp.’s qualification and taxation as a real estate investment trust, or REIT, and the acquisition, holding, and disposition of ACRES Commercial Realty Corp.’s capital stock. For purposes of this Exhibit, references to “we,” “us,”

March 10, 2026 EX-99.2(K)

Sixth Amendment to Master Repurchase and securities contract Agreement

Exhibit 99.2(k) Sixth Amendment to Master Repurchase and securities contract Agreement This Sixth Amendment to Master Repurchase and Securities Contract Agreement (this “Amendment”), dated as of March 5, 2026, is by and among MORGAN STANLEY MORTGAGE CAPITAL HOLDINGS LLC, a New York limited liability company (“MSMCH”), as administrative agent (in such capacity, together with its permitted successor

March 4, 2026 EX-99.2

DISCLAIMER Forward-Looking Statements This presentation contains forward-looking statements within the meaning of federal securities laws. These forward-looking statements are not historical facts but rather are based on ACRES Commercial Realty Corp.

Fourth Quarter 2025 Earnings Presentation March 4, 2026 Exhibit 99.2 DISCLAIMER Forward-Looking Statements This presentation contains forward-looking statements within the meaning of federal securities laws. These forward-looking statements are not historical facts but rather are based on ACRES Commercial Realty Corp.’s (“ACR’s” or the “Company’s”) current beliefs, assumptions and expectations. Th

March 4, 2026 EX-99.1

ACRES COMMERCIAL REALTY CORP. REPORTS RESULTS FOR FOURTH QUARTER 2025 AND YEAR ENDED DECEMBER 31, 2025

Exhibit 99.1 ACRES COMMERCIAL REALTY CORP. REPORTS RESULTS FOR FOURTH QUARTER 2025 AND YEAR ENDED DECEMBER 31, 2025 Uniondale, NY, March 4, 2026 – ACRES Commercial Realty Corp. (NYSE: ACR) (“ACR” or the “Company”), a real estate investment trust that is primarily focused on originating, holding and managing commercial real estate mortgage loans and equity investments in commercial real estate prop

March 4, 2026 8-K

FORM 8-K Item 2.02 Results of Operations and Financial Condition. Item 7.01 Regulation FD Disclosure. Item 9.01 Financial Statements and Exhibits.

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): March 04, 2026 ACRES Commercial Realty Corp. (Exact name of Registrant as Specified in Its Charter) Maryland 1-32733 20-2287134 (State or Other Jurisdiction of Incorporation) (Commiss

November 6, 2025 10-Q

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☑ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended September 30, 2025 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission File Number: 1-32733 ACRES C

November 6, 2025 EX-99.3(C)

AMENDMENT NO. 1 TO MASTER REPURCHASE AGREEMENT RECITALS [SIGNATURES FOLLOW]

Exhibit 99.3(c) AMENDMENT NO. 1 TO MASTER REPURCHASE AGREEMENT AMENDMENT NO. 1 TO MASTER REPURCHASE AGREEMENT, dated as of October 31, 2025 (this “Amendment”), between ACRES SPE 2025-1, LLC (“Seller”), a Delaware limited liability company and JPMORGAN CHASE BANK, NATIONAL ASSOCIATION, a national banking association (the “Buyer”). Capitalized terms used but not otherwise defined herein shall have t

November 6, 2025 EX-99.2(H)

Third Amendment to Master Repurchase and securities contract Agreement

Exhibit 99.2(h) Third Amendment to Master Repurchase and securities contract Agreement This Third Amendment to Master Repurchase and Securities Contract Agreement (this “Amendment”), dated as of November 3, 2025, is by and among MORGAN STANLEY MORTGAGE CAPITAL HOLDINGS LLC, a New York limited liability company (“MSMCH”), as administrative agent (in such capacity, together with its permitted succes

November 6, 2025 EX-99.2(I)

FOURTH Amendment to Master Repurchase and securities contract Agreement

Exhibit 99.2(i) FOURTH Amendment to Master Repurchase and securities contract Agreement This Fourth Amendment to Master Repurchase and Securities Contract Agreement (this “Amendment”), dated as of November 5, 2025, is by and among MORGAN STANLEY MORTGAGE CAPITAL HOLDINGS LLC, a New York limited liability company (“MSMCH”), as administrative agent (in such capacity, together with its permitted succ

October 29, 2025 EX-99.1

ACRES COMMERCIAL REALTY CORP. REPORTS RESULTS FOR THIRD QUARTER 2025

Exhibit 99.1 ACRES COMMERCIAL REALTY CORP. REPORTS RESULTS FOR THIRD QUARTER 2025 Uniondale, NY, October 29, 2025 – ACRES Commercial Realty Corp. (NYSE: ACR) (“ACR” or the “Company”), a real estate investment trust that is primarily focused on originating, holding and managing commercial real estate mortgage loans and equity investments in commercial real estate property through direct ownership a

October 29, 2025 EX-99.2

DISCLAIMER Forward-Looking Statements This presentation contains forward-looking statements within the meaning of federal securities laws. These forward-looking statements are not historical facts but rather are based on ACRES Commercial Realty Corp.

Third Quarter 2025 Earnings Presentation October 29, 2025 Exhibit 99.2 DISCLAIMER Forward-Looking Statements This presentation contains forward-looking statements within the meaning of federal securities laws. These forward-looking statements are not historical facts but rather are based on ACRES Commercial Realty Corp.’s (“ACR’s” or the “Company’s”) current beliefs, assumptions and expectations.

October 29, 2025 8-K

FORM 8-K Item 2.02 Results of Operations and Financial Condition. Item 7.01 Regulation FD Disclosure. Item 9.01 Financial Statements and Exhibits.

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): October 29, 2025 ACRES Commercial Realty Corp. (Exact name of Registrant as Specified in Its Charter) Maryland 1-32733 20-2287134 (State or Other Jurisdiction of Incorporation) (Commi

September 18, 2025 EX-10.2

GUARANTY OF RETAIL SPACE

Exhibit 10.2 GUARANTY OF RETAIL SPACE This GUARANTY OF RETAIL SPACE (this “Guaranty”) is executed as of September 12, 2025 by ADAM FRIEDBERG, an individual, having an address at 3834 N. Lakewood Avenue, Chicago, Illinois 60613, ANTHONY HRUSOVSKY, an individual, having an address at 531 E Scranton Avenue, Lake Bluff, Illinois 60044 and PETER KOCH, an individual, having an address at 1509 Kaywood La

September 18, 2025 8-K

FORM 8-K

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): September 12, 2025 ACRES Commercial Realty Corp. (Exact name of Registrant as Specified in Its Charter) Maryland 1-32733 20-2287134 (State or Other Jurisdiction of Incorporation) (Com

September 18, 2025 EX-10.6

REPAYMENT AND COMPLETION GUARANTY

Exhibit 10.6 REPAYMENT AND COMPLETION GUARANTY THIS REPAYMENT AND COMPLETION GUARANTY (“Guaranty”), dated as of September 12, 2025, is made and given by acres COMMERCIAL realty corp., a Maryland corporation, whose mailing address is 390 RXR Plaza, Uniondale, New York 11556 (“Guarantor”), in favor of HOYNE SAVINGS BANK, an Illinois state-chartered banking corporation, having its principal office at

September 18, 2025 EX-10.3

GUARANTY OF RECOURSE OBLIGATIONS

Exhibit 10.3 GUARANTY OF RECOURSE OBLIGATIONS This GUARANTY OF RECOURSE OBLIGATIONS (this “Guaranty”) is executed as of September 12, 2025 by ADAM FRIEDBERG, an individual, having an address at 3834 N. Lakewood Avenue, Chicago, Illinois 60613, ANTHONY HRUSOVSKY, an individual, having an address at 531 E Scranton Avenue, Lake Bluff, Illinois 60044 and PETER KOCH, an individual, having an address at

September 18, 2025 EX-10.1

GUARANTY OF COMPLETION

Exhibit 10.1 GUARANTY OF COMPLETION This GUARANTY OF COMPLETION (this “Guaranty”) is executed as of September 12, 2025 by ADAM FRIEDBERG, an individual, having an address at 3834 N. Lakewood Avenue, Chicago, Illinois 60613, ANTHONY HRUSOVSKY, an individual, having an address at 531 E Scranton Avenue, Lake Bluff, Illinois 60044 and PETER KOCH, an individual, having an address at 1509 Kaywood Lane,

September 18, 2025 EX-10.5

ENVIRONMENTAL INDEMNITY AGREEMENT

Exhibit 10.5 ENVIRONMENTAL INDEMNITY AGREEMENT This ENVIRONMENTAL INDEMNITY AGREEMENT (this “Agreement”) is made as of the 12th day of September, 2025, by 65 E. WACKER HOLDINGS II, LLC, a Delaware limited liability company, having an office at 2211 N. Elston Avenue, Suite 306, Chicago, Illinois 60614 (“Borrower”), and ADAM FRIEDBERG, an individual, having a primary address at 3834 N. Lakewood Aven

September 18, 2025 EX-10.4

EX-10.4

Exhibit 10.4 GUARANTY OF INTEREST AND CARRY COSTS This GUARANTY OF INTEREST AND CARRY COSTS (this “Guaranty”) is executed as of September 12, 2025 by ADAM FRIEDBERG, an individual, having an address at 3834 N. Lakewood Avenue, Chicago, Illinois 60613, ANTHONY HRUSOVSKY, an individual, having an address at 531 E Scranton Avenue, Lake Bluff, Illinois 60044 and PETER KOCH, an individual, having an ad

August 5, 2025 10-Q

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☑ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended June 30, 2025 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission File Number: 1-32733 ACRES COMMER

August 5, 2025 EX-99.1(L)

Amendment No. 7 to Guarantee Agreement, dated August 1, 2025, between ACRES Commercial Realty Corp. and JPMorgan Chase Bank, National Association.

Exhibit 99.1(l) AMENDMENT NO. 7 TO GUARANTEE AGREEMENT AMENDMENT NO. 7 TO GUARANTEE AGREEMENT, dated as of August 1, 2025 (this “Amendment”), between ACRES COMMERCIAL REALTY CORP, f/k/a Exantas Capital Corp., a Maryland corporation (“Guarantor”), and JPMORGAN CHASE BANK, NATIONAL ASSOCIATION, a national banking association (“Buyer”). Capitalized terms used but not otherwise defined herein shall ha

July 30, 2025 EX-99.1

ACRES COMMERCIAL REALTY CORP. REPORTS RESULTS FOR SECOND QUARTER 2025

Exhibit 99.1 ACRES COMMERCIAL REALTY CORP. REPORTS RESULTS FOR SECOND QUARTER 2025 Uniondale, NY, July 30, 2025 – ACRES Commercial Realty Corp. (NYSE: ACR) (“ACR” or the “Company”), a real estate investment trust that is primarily focused on originating, holding and managing commercial real estate mortgage loans and equity investments in commercial real estate property through direct ownership and

July 30, 2025 EX-99.2

DISCLAIMER Forward-Looking Statements This presentation contains forward-looking statements within the meaning of federal securities laws. These forward-looking statements are not historical facts but rather are based on ACRES Commercial Realty Corp.

Second Quarter 2025 Earnings Presentation July 30, 2025 Exhibit 99.2 DISCLAIMER Forward-Looking Statements This presentation contains forward-looking statements within the meaning of federal securities laws. These forward-looking statements are not historical facts but rather are based on ACRES Commercial Realty Corp.’s (“ACR’s” or the “Company’s”) current beliefs, assumptions and expectations. Th

July 30, 2025 8-K

Regulation FD Disclosure, Financial Statements and Exhibits, Results of Operations and Financial Condition

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): July 30, 2025 ACRES Commercial Realty Corp. (Exact name of Registrant as Specified in Its Charter) Maryland 1-32733 20-2287134 (State or Other Jurisdiction of Incorporation) (Commissi

June 5, 2025 8-K

Financial Statements and Exhibits, Submission of Matters to a Vote of Security Holders

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): June 05, 2025 ACRES Commercial Realty Corp. (Exact name of Registrant as Specified in Its Charter) Maryland 1-32733 20-2287134 (State or Other Jurisdiction of Incorporation) (Commissi

May 8, 2025 10-Q

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☑ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended March 31, 2025 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission File Number: 1-32733 ACRES COMME

April 30, 2025 8-K

Regulation FD Disclosure, Financial Statements and Exhibits, Results of Operations and Financial Condition

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): April 30, 2025 ACRES Commercial Realty Corp. (Exact name of Registrant as Specified in Its Charter) Maryland 1-32733 20-2287134 (State or Other Jurisdiction of Incorporation) (Commiss

April 30, 2025 EX-99.2

DISCLAIMER Forward-Looking Statements This presentation contains forward-looking statements within the meaning of federal securities laws. These forward-looking statements are not historical facts but rather are based on ACRES Commercial Realty Corp.

First Quarter 2025 Earnings Presentation April 30, 2025 Exhibit 99.2 DISCLAIMER Forward-Looking Statements This presentation contains forward-looking statements within the meaning of federal securities laws. These forward-looking statements are not historical facts but rather are based on ACRES Commercial Realty Corp.’s (“ACR’s” or the “Company’s”) current beliefs, assumptions and expectations. Th

April 30, 2025 EX-99.1

ACRES COMMERCIAL REALTY CORP. REPORTS RESULTS FOR FIRST QUARTER 2025

Exhibit 99.1 ACRES COMMERCIAL REALTY CORP. REPORTS RESULTS FOR FIRST QUARTER 2025 Uniondale, NY, April 30, 2025 – ACRES Commercial Realty Corp. (NYSE: ACR) (“ACR” or the “Company”), a real estate investment trust that is primarily focused on originating, holding and managing commercial real estate mortgage loans and equity investments in commercial real estate property through direct ownership and

April 11, 2025 ARS

ARS

2024 Annual Report 2024 Annual Report ACRES Commercial Realty Corp.2024 Key Highlights 1 As of December 31, 2024 2 Earnings Available for Distribution (“EAD”) is a non-GAAP financial measure that the Company uses to evaluate its operating performance. See page 68 of the attached Form 10-K for further information on EAD, including a reconciliation of this adjusted financial measure to the correspon

April 11, 2025 DEF 14A

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No.)

Table of Contents tw UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.

April 11, 2025 DEFA14A

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No.)

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No.) Filed by the Registrant ☒ Filed by a Party other than the Registrant ☐ Check the appropriate box: ☐ Preliminary Proxy Statement ☐ Confidential, for Use of the Commission Only (as permitted by Rule 14a-6(e)(2)) ☐ Defini

March 17, 2025 EX-99.1(K)

Amendment No. 6 to Guarantee Agreement, dated March 14, 2025, between ACRES Commercial Realty Corp. and JPMorgan Chase Bank, National Association. (Filed previously as an exhibit to the Company’s Annual Report on Form 10-K for the year ended December 31, 2024.)

Exhibit 99.1(k) AMENDMENT NO. 6 TO GUARANTEE AGREEMENT AMENDMENT NO. 6 TO GUARANTEE AGREEMENT, dated as of March 14, 2025 (this “Amendment”), between ACRES COMMERCIAL REALTY CORP, f/k/a Exantas Capital Corp., a Maryland corporation (“Guarantor”), and JPMORGAN CHASE BANK, NATIONAL ASSOCIATION, a national banking association (“Buyer”). Capitalized terms used but not otherwise defined herein shall ha

March 17, 2025 EX-21.1

List of Subsidiaries of ACRES Commercial Realty Corp.

Exhibit 21.1 List of Subsidiaries of ACRES Commercial Realty Corp. Subsidiaries State of Incorporation 1926 RHT Holdings, LLC Delaware 1926 RHT Mezz, LLC Delaware 2501-2901 Renaissance JV, LLC Delaware 2901 Renaissance Holdings 1 LLC Delaware 2901 Renaissance Holdings 2 LLC Delaware 2901 Renaissance, LLC Delaware 209 West Jackson Holdings, LLC Delaware 65 E. Wacker JV Member, LLC Delaware 7720 McC

March 17, 2025 EX-99.2(G)

Amendment No. 4 to Guaranty, dated March 14, 2025 between ACRES Commercial Realty Corp. and Morgan Stanley Mortgage Capital Holdings LLC. (Filed previously as an exhibit to the Company’s Annual Report on Form 10-K for the year ended December 31, 2024.)

Exhibit 99.2(g) AMENDMENT NO. 4 TO GUARANTY This Amendment No. 4 to Guaranty (this “Amendment”), dated as of March 14, 2025, is by and among MORGAN STANLEY MORTGAGE CAPITAL HOLDINGS LLC, a New York limited liability company (“MSMCH”), as administrative agent (in such capacity, together with its permitted successors and assigns, the “Administrative Agent”) for MORGAN STANLEY BANK, N.A., a national

March 17, 2025 EX-99.4

Federal Income Tax Consequences of our Qualification as a REIT. (Filed previously as an exhibit to the Company’s Annual Report on Form 10-K for the year ended December 31, 2024.)

Exhibit 99.4 MATERIAL FEDERAL INCOME TAX CONSIDERATIONS The following is a summary of the material federal income tax considerations relating to ACRES Commercial Realty Corp.’s qualification and taxation as a real estate investment trust, or REIT, and the acquisition, holding, and disposition of ACRES Commercial Realty Corp.’s capital stock. For purposes of this Exhibit, references to “we,” “us,”

March 17, 2025 EX-10.9(B)

Amendment No. 1 to Building Loan Agreement, dated March 11, 2025, between Chapel Drive East, LLC and Oceanview Life and Annuity Company. (Filed previously as an exhibit to the Company’s Annual Report on Form 10-K for the year ended December 31, 2024.)

Exhibit 10.9(b) FIRST AMENDMENT TO BUILDING LOAN AGREEMENT AND OMNIBUS AMENDMENT TO LOAN DOCUMENTS This FIRST AMENDMENT TO BUILDING LOAN AGREEMENT AND OMNIBUS AMENDMENT TO LOAN DOCUMENTS (this “Amendment”) is dated as of March 11, 2025 (the “Execution Date”), and effective as of February 9, 2025 (the “Effective Date”) and is between CHAPEL DRIVE EAST, LLC, a Delaware limited liability company, hav

March 17, 2025 EX-10.6(B)

Amendment No.1 to Promissory Note, dated March 13, 2025, between ACRES Holdings, LLC to ACRES Realty Funding, Inc. (Filed previously as an exhibit to the Company’s Annual Report on Form 10-K for the year ended December 31, 2024.)

Exhibit 10.6(b) AMENDED AND RESTATED PROMISSORY NOTE Up to $17,625,000.00 New York, New York March 13, 2025 FOR VALUE RECEIVED, ACRES HOLDINGS, LLC, a Delaware limited liability company, having its principal place of business at 390 RXR Plaza, Uniondale, NY 11556 (as assignee of ACRES Capital Corp, and together with its successors and permitted assigns, “Borrower”), hereby promises to pay to the o

March 17, 2025 10-K

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K (Mark One) ☑ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 31, 2024 or ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number 1-32733 ACRES COMMERCIAL

March 17, 2025 EX-19.1

Fifth Amended and Restated Statement of Policy Regarding Securities Trades by Personnel of ACRES Commercial Realty Corp.

Exhibit 19.1 ACRES COMMERCIAL REALTY CORP. Fifth Amended and Restated Statement of Policy Regarding Securities Trades by Personnel of ACRES Commercial Realty Corp. ACRES Commercial Realty Corp. (“ACR”), like many companies, has decided to adopt a policy dealing with purchases and sales of our securities by our employees, officers and directors. Our employees shall refer to our employees, if any, a

March 17, 2025 EX-99.3(B)

Guarantee made by ACRES Commercial Realty Corp., as Guarantor, in favor of JPMorgan Chase Bank, National Association, dated March 14, 2025. (Filed previously as an exhibit to the Company’s Annual Report on Form 10-K for the year ended December 31, 2024.)

Exhibit 99.3(b) GUARANTEE AGREEMENT GUARANTEE AGREEMENT, dated as of March 14, 2025 (as amended, restated, supplemented, or otherwise modified from time to time, this “Guarantee”), made by ACRES COMMERCIAL REALTY CORP., a Maryland corporation (“Guarantor”) in favor of JPMORGAN CHASE BANK, NATIONAL ASSOCIATION, a national banking association organized under the laws of the United States (“Buyer”).

March 17, 2025 EX-99.3(A)

Master Repurchase Agreement between ACRES SPE 2025-1, LLC, as Seller, and JPMorgan Chase Bank, National Association, as Buyer, dated March 14, 2025. (Filed previously as an exhibit to the Company’s Annual Report on Form 10-K for the year ended December 31, 2024.)

Exhibit 99.3(a) UNCOMMITTED MASTER REPURCHASE AGREEMENT Dated as of March 14, 2025 between ACRES SPE 2025-1, LLC, as Seller, and JPMORGAN CHASE BANK, NATIONAL ASSOCIATION, as Buyer TABLE OF CONTENTS Page ARTICLE 1. APPLICABILITY 1 ARTICLE 2. DEFINITIONS 1 ARTICLE 3. INITIATION; CONFIRMATION; TERMINATION; FEES; EXTENSION OF REPURCHASE DATE 30 ARTICLE 4. MANDATORY EARLY REPURCHASE 48 ARTICLE 5. INCO

March 5, 2025 EX-99.1

ACRES COMMERCIAL REALTY CORP. REPORTS RESULTS FOR FOURTH QUARTER 2024 AND YEAR ENDED DECEMBER 31, 2024

Exhibit 99.1 ACRES COMMERCIAL REALTY CORP. REPORTS RESULTS FOR FOURTH QUARTER 2024 AND YEAR ENDED DECEMBER 31, 2024 Uniondale, NY, March 5, 2025 – ACRES Commercial Realty Corp. (NYSE: ACR) (“ACR” or the “Company”), a real estate investment trust that is primarily focused on originating, holding and managing commercial real estate mortgage loans and equity investments in commercial real estate prop

March 5, 2025 EX-99.2

DISCLAIMER Forward-Looking Statements This presentation contains forward-looking statements within the meaning of federal securities laws. These forward-looking statements are not historical facts but rather are based on ACRES Commercial Realty Corp.

Fourth Quarter 2024 Earnings Presentation March 5, 2025 Exhibit 99.2 DISCLAIMER Forward-Looking Statements This presentation contains forward-looking statements within the meaning of federal securities laws. These forward-looking statements are not historical facts but rather are based on ACRES Commercial Realty Corp.’s (“ACR’s” or the “Company’s”) current beliefs, assumptions and expectations. Th

March 5, 2025 8-K

Regulation FD Disclosure, Financial Statements and Exhibits, Results of Operations and Financial Condition

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): March 05, 2025 ACRES Commercial Realty Corp. (Exact name of Registrant as Specified in Its Charter) Maryland 1-32733 20-2287134 (State or Other Jurisdiction of Incorporation) (Commiss

November 6, 2024 10-Q

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☑ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended September 30, 2024 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission File Number: 1-32733 ACRES C

November 6, 2024 EX-99.2

Amendment No. 3 to Guaranty, dated November 1, 2024 between ACRES Commercial Realty Corp. and Morgan Stanley Mortgage Capital Holdings LLC. (Filed previously as an exhibit to the Company’s Quarterly Report on Form 10-Q for the quarter ended September 30, 2024.)

Exhibit 99.2(f) SECOND Amendment to Master Repurchase and securities contract Agreement and amendment no. 3 to guaranty This Second Amendment to Master Repurchase and Securities Contract Agreement and Amendment No. 3 to Guaranty (this “Amendment”), dated as of November 1, 2024, is by and among MORGAN STANLEY MORTGAGE CAPITAL HOLDINGS LLC, a New York limited liability company (“MSMCH”), as administ

October 30, 2024 EX-99.2

DISCLAIMER Forward-Looking Statements This presentation contains forward-looking statements within the meaning of federal securities laws. These forward-looking statements are not historical facts but rather are based on ACRES Commercial Realty Corp.

Third Quarter 2024 Earnings Presentation October 30, 2024 Exhibit 99.2 DISCLAIMER Forward-Looking Statements This presentation contains forward-looking statements within the meaning of federal securities laws. These forward-looking statements are not historical facts but rather are based on ACRES Commercial Realty Corp.’s (“ACR’s” or the “Company’s”) current beliefs, assumptions and expectations.

October 30, 2024 EX-99.1

ACRES COMMERCIAL REALTY CORP. REPORTS RESULTS FOR THIRD QUARTER 2024

Exhibit 99.1 ACRES COMMERCIAL REALTY CORP. REPORTS RESULTS FOR THIRD QUARTER 2024 Uniondale, NY, October 30, 2024 – ACRES Commercial Realty Corp. (NYSE: ACR) (“ACR” or the “Company”), a real estate investment trust that is primarily focused on originating, holding and managing commercial real estate mortgage loans and equity investments in commercial real estate property through direct ownership a

October 30, 2024 8-K

Regulation FD Disclosure, Financial Statements and Exhibits, Results of Operations and Financial Condition

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): October 30, 2024 ACRES Commercial Realty Corp. (Exact name of Registrant as Specified in Its Charter) Maryland 1-32733 20-2287134 (State or Other Jurisdiction of Incorporation) (Commi

August 6, 2024 10-Q

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☑ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended June 30, 2024 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission File Number: 1-32733 ACRES COMMER

July 31, 2024 8-K

Regulation FD Disclosure, Financial Statements and Exhibits, Results of Operations and Financial Condition

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): July 31, 2024 ACRES Commercial Realty Corp. (Exact name of Registrant as Specified in Its Charter) Maryland 1-32733 20-2287134 (State or Other Jurisdiction of Incorporation) (Commissi

July 31, 2024 EX-99.2

DISCLAIMER Forward-Looking Statements This presentation contains forward-looking statements within the meaning of federal securities laws. These forward-looking statements are not historical facts but rather are based on ACRES Commercial Realty Corp.

Second Quarter 2024 Earnings Presentation July 31, 2024 Exhibit 99.2 DISCLAIMER Forward-Looking Statements This presentation contains forward-looking statements within the meaning of federal securities laws. These forward-looking statements are not historical facts but rather are based on ACRES Commercial Realty Corp.’s (“ACR’s” or the “Company’s”) current beliefs, assumptions and expectations. Th

July 31, 2024 EX-99.1

ACRES COMMERCIAL REALTY CORP. REPORTS RESULTS FOR SECOND QUARTER 2024

Exhibit 99.1 ACRES COMMERCIAL REALTY CORP. REPORTS RESULTS FOR SECOND QUARTER 2024 Uniondale, NY, July. 31, 2024 – ACRES Commercial Realty Corp. (NYSE: ACR) (“ACR” or the “Company”), a real estate investment trust that is primarily focused on originating, holding and managing commercial real estate mortgage loans and equity investments in commercial real estate property through direct ownership an

June 6, 2024 8-K

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): June 06, 2024 ACRES Commercial Realty Corp. (Exact name of Registrant as Specified in Its Charter) Maryland 1-32733 20-2287134 (State or Other Jurisdiction of Incorporation) (Commissi

May 8, 2024 EX-16.1

Letter from Grant Thornton LLP dated May 8, 2024

May 8, 2024 U.S. Securities and Exchange Commission Office of the Chief Accountant 100 F Street, NE Washington, DC 20549 Re: ACRES Commercial Realty Corp. File No. 001-32733 Dear Sir or Madam: We have read Item 4.01 of Form 8-K/A of ACRES Commercial Realty Corp. dated May 8, 2024, and agree with the statements concerning our Firm contained therein. Very truly yours, /s/ GRANT THORNTON LLP

May 8, 2024 SC 13D/A

ACR / ACRES Commercial Realty Corp. / ACRES Share Holdings, LLC - AMENDMENT NO. 2 TO SCHEDULE 13D Activist Investment

SC 13D/A 1 ea0205545-13da2acresacres.htm AMENDMENT NO. 2 TO SCHEDULE 13D UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 13D/A Under the Securities Exchange Act of 1934 (Amendment No. 2)* ACRES Commercial Realty Corp. (Name of Issuer) Common Stock (Title of Class of Securities) 00489Q102 (CUSIP Number) Jaclyn Jesberger ACRES Commercial Realty Corp. 390 RXR Plaza Un

May 8, 2024 8-K/A

Financial Statements and Exhibits, Changes in Registrant's Certifying Accountant

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K/A CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): April 23, 2024 ACRES Commercial Realty Corp. (Exact name of Registrant as Specified in Its Charter) Maryland 1-32733 20-2287134 (State or Other Jurisdiction of Incorporation) (Commi

May 8, 2024 10-Q

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☑ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended March 31, 2024 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission File Number: 1-32733 ACRES COMME

May 1, 2024 8-K

Regulation FD Disclosure, Financial Statements and Exhibits, Results of Operations and Financial Condition

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): May 01, 2024 ACRES Commercial Realty Corp. (Exact name of Registrant as Specified in Its Charter) Maryland 1-32733 20-2287134 (State or Other Jurisdiction of Incorporation) (Commissio

May 1, 2024 EX-99.2

DISCLAIMER Forward-Looking Statements This presentation contains forward-looking statements within the meaning of federal securities laws. These forward-looking statements are not historical facts but rather are based on ACRES Commercial Realty Corp.

FIRST Quarter 2024 Earnings Presentation May 1, 2024 Exhibit 99.2 DISCLAIMER Forward-Looking Statements This presentation contains forward-looking statements within the meaning of federal securities laws. These forward-looking statements are not historical facts but rather are based on ACRES Commercial Realty Corp.’s (“ACR’s” or the “Company’s”) current beliefs, assumptions and expectations. These

May 1, 2024 EX-99.1

ACRES COMMERCIAL REALTY CORP. REPORTS RESULTS FOR FIRST QUARTER 2024

Exhibit 99.1 ACRES COMMERCIAL REALTY CORP. REPORTS RESULTS FOR FIRST QUARTER 2024 Uniondale, NY, May. 1, 2024 – ACRES Commercial Realty Corp. (NYSE: ACR) (“ACR” or the “Company”), a real estate investment trust that is primarily focused on originating, holding and managing commercial real estate mortgage loans and equity investments in commercial real estate property through direct ownership and j

April 29, 2024 CORRESP

ACRES COMMERCIAL REALTY CORP. 390 RXR Plaza Uniondale, NY 11556 April 29, 2024

ACRES COMMERCIAL REALTY CORP. 390 RXR Plaza Uniondale, NY 11556 April 29, 2024 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F. Street, NE Washington, D.C. 20549 Attn: Pearlyne Paulemon Re: Acres Commercial Realty Corp. (the “Company”) Registration Statement on Form S-3 Filed April 1, 2024 File No. 333-278433 Dear Ms. Paulemon: Pursuant to Rule 461 under the Secu

April 26, 2024 8-K

Financial Statements and Exhibits, Changes in Registrant's Certifying Accountant

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): April 23, 2024 ACRES Commercial Realty Corp. (Exact name of Registrant as Specified in Its Charter) Maryland 1-32733 20-2287134 (State or Other Jurisdiction of Incorporation) (Commiss

April 26, 2024 EX-16.1

Letter from Grant Thornton LLP dated April 26, 2024

April 26, 2024 U.S. Securities and Exchange Commission Office of the Chief Accountant 100 F Street, NE Washington, DC 20549 Re: ACRES Commercial Realty Corp. File No. 001-32733 Dear Sir or Madam: We have read Item 4.01 of Form 8-K of ACRES Commercial Realty Corp. dated April 26, 2024, and agree with the statements concerning our Firm contained therein. Very truly yours, /s/ GRANT THORNTON LLP

April 26, 2024 DEF 14A

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No.)

Table of Contents UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No.) Filed by the Registrant ☒ Filed by a Party other than the Registrant ☐ Check the appropriate box: ☐ Preliminary Proxy Statement ☐ Confidential, for Use of the Commission Only (as permitted by Rule 14a

April 26, 2024 ARS

ARS

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April 26, 2024 DEFA14A

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No.)

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No.) Filed by the Registrant ☒ Filed by a Party other than the Registrant ☐ Check the appropriate box: ☐ Preliminary Proxy Statement ☐ Confidential, for Use of the Commission Only (as permitted by Rule 14a-6(e)(2)) ☐ Defini

April 5, 2024 LETTER

LETTER

United States securities and exchange commission logo April 5, 2024 Mark Fogel President & Chief Executive Officer ACRES Commercial Realty Corp.

April 1, 2024 EX-FILING FEES

Filing Fee Table.

Exhibit 107 Calculation of Filing Fee Tables FORM S-3 (Form Type) ACRES Commercial Realty Corp.

April 1, 2024 EX-25.1

Statement of Eligibility of Trustee under the Base Indenture dated August 16, 2021.

Exhibit 25.1 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM T-1 STATEMENT OF ELIGIBILITY UNDER THE TRUST INDENTURE ACT OF 1939 OF A CORPORATION DESIGNATED TO ACT AS TRUSTEE CHECK IF AN APPLICATION TO DETERMINE ELIGIBILITY OF A TRUSTEE PURSUANT TO SECTION 305(b)(2) [] Computershare Trust Company, National Association (Exact name of trustee as specified in its charter)

April 1, 2024 S-3

As filed with the Securities and Exchange Commission on April 1, 2024

As filed with the Securities and Exchange Commission on April 1, 2024 Registration No.

March 7, 2024 EX-99.3

Material Federal Income Tax Considerations. (45)

Exhibit 99.3 MATERIAL FEDERAL INCOME TAX CONSIDERATIONS The following is a summary of the material federal income tax considerations relating to ACRES Commercial Realty Corp.’s qualification and taxation as a real estate investment trust, or REIT, and the acquisition, holding, and disposition of ACRES Commercial Realty Corp.’s capital stock. For purposes of this Exhibit, references to “we,” “us,”

March 7, 2024 EX-10.1

Third Amendment to Fourth Amended and Restated Management Agreement, dated February 15, 2024, by and among ACRES Commercial Realty Corp., ACRES Capital, LLC and ACRES Capital Corp.(45)

Exhibit 10.1 THIRD AMENDMENT TO FOURTH AMENDED AND RESTATED MANAGEMENT AGREEMENT This Third Amendment to Fourth Amended and Restated Management Agreement, dated February 15, 2024 (this “Amendment”), effective as of December 31, 2023, is made by and among ACRES Commercial Realty Corp., a Maryland corporation (the “Company”), ACRES Capital, LLC, a New York limited liability company (together with it

March 7, 2024 EX-21.1

List of Subsidiaries of ACRES Commercial Realty Corp.

Exhibit 21.1 List of Subsidiaries of ACRES Commercial Realty Corp. Subsidiaries State of Incorporation 112-122 Broad Street Holdings, LLC Delaware 2501-2901 Renaissance JV, LLC Delaware 2901 Renaissance Holdings 1 LLC Delaware 2901 Renaissance Holdings 2 LLC Delaware 2901 Renaissance, LLC Delaware 209 West Jackson Holdings, LLC Delaware ACRES 2100 Holdings, LLC Delaware ACRES Commercial Realty 202

March 7, 2024 10-K

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K (Mark One) ☑ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 31, 2023 or ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number 1-32733 ACRES COMMERCIAL

March 7, 2024 EX-97.1

Policy for the Recovery of Erroneously Awarded Compensation. (45)

Exhibit 97.1 ACRES COMMERCIAL REALTY CORP. POLICY FOR THE RECOVERY OF ERRONEOUSLY AWARED COMPENSATION Overview In accordance with Section 10D of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), Rule 10D-1 promulgated under the Exchange Act (“Rule 10D-1”) and Section 303A.14 of the New York Stock Exchange Listed Company Manual (the “NYSE Rules”), the Board of Directors (the “Bo

February 28, 2024 8-K

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): February 28, 2024 ACRES Commercial Realty Corp. (Exact name of Registrant as Specified in Its Charter) Maryland 1-32733 20-2287134 (State or Other Jurisdiction of Incorporation) (Comm

February 28, 2024 EX-99.2

DISCLAIMER Forward-Looking Statements This presentation contains forward-looking statements within the meaning of federal securities laws. These forward-looking statements are not historical facts but rather are based on ACRES Commercial Realty Corp.

FOURTH Quarter 2023 Earnings Presentation February 28, 2024 Exhibit 99.2 DISCLAIMER Forward-Looking Statements This presentation contains forward-looking statements within the meaning of federal securities laws. These forward-looking statements are not historical facts but rather are based on ACRES Commercial Realty Corp.’s (“ACR’s” or the “Company’s”) current beliefs, assumptions and expectations

February 28, 2024 EX-99.1

ACRES COMMERCIAL REALTY CORP. REPORTS RESULTS FOR FOURTH QUARTER 2023 AND YEAR ENDED DECEMBER 31, 2023

Exhibit 99.1 ACRES COMMERCIAL REALTY CORP. REPORTS RESULTS FOR FOURTH QUARTER 2023 AND YEAR ENDED DECEMBER 31, 2023 Uniondale, NY, February 28, 2024 – ACRES Commercial Realty Corp. (NYSE: ACR) (“ACR” or the “Company”), a real estate investment trust that is primarily focused on originating, holding and managing commercial real estate mortgage loans and equity investments in commercial real estate

February 16, 2024 8-K

Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers, Financial Statements and Exhibits

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): February 15, 2024 ACRES Commercial Realty Corp. (Exact name of Registrant as Specified in Its Charter) Maryland 1-32733 20-2287134 (State or Other Jurisdiction of Incorporation) (Comm

February 14, 2024 SC 13D/A

ACR / ACRES Commercial Realty Corp. / ACRES Share Holdings, LLC - AMENDMENT NO. 1 TO SCHEDULE 13D Activist Investment

SC 13D/A 1 ea193686-13da1acresacres.htm AMENDMENT NO. 1 TO SCHEDULE 13D UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 13D/A Under the Securities Exchange Act of 1934 (Amendment No. 1)* ACRES Commercial Realty Corp. (Name of Issuer) Common Stock (Title of Class of Securities) 00489Q102 (CUSIP Number) Jaclyn Jesberger ACRES Commercial Realty Corp. 390 RXR Plaza Uni

February 14, 2024 SC 13G/A

ACR / ACRES Commercial Realty Corp. / PUNCH & ASSOCIATES INVESTMENT MANAGEMENT, INC. Passive Investment

SC 13G/A 1 fp0086898-4sc13ga.htm SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 13G (Rule 13d-102) INFORMATION TO BE INCLUDED IN STATEMENTS FILED PURSUANT TO RULE 13d-1(b), (c), AND (d) AND AMENDMENTS THERETO FILED PURSUANT TO RULE 13d-2(b) (AMENDMENT NO. 2)* ACRES Commercial Realty Corp (Name of Issuer) Common (Title of Class of Securities) 00489Q102 (CUSIP Number) December 31

February 13, 2024 SC 13G/A

ACR / ACRES Commercial Realty Corp. / Eagle Point Credit Management LLC - SC 13G/A Passive Investment

SC 13G/A 1 tm245698d2sc13ga.htm SC 13G/A UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 13G Under the Securities Exchange Act of 1934 (Amendment No. 4)* ACRES COMMERCIAL REALTY CORP. (Name of Issuer) Common Stock (Title of Class of Securities) 00489Q102 (CUSIP Number(s)) December 31, 2023 (Date of Event Which Requires Filing of this Statement) Check the appropriat

December 21, 2023 8-K

Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers, Financial Statements and Exhibits

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): December 21, 2023 ACRES Commercial Realty Corp. (Exact name of Registrant as Specified in Its Charter) Maryland 1-32733 20-2287134 (State or Other Jurisdiction of Incorporation) (Comm

November 7, 2023 EX-99.2

Amendment No. 2 to Guaranty, dated November 3, 2023 between ACRES Commercial Realty Corp. and Morgan Stanley Mortgage Capital Holdings LLC. (44)

Exhibit 99.2 AMENDMENT NO. 2 TO GUARANTY AMENDMENT NO. 2 TO GUARANTY, dated as of November 3, 2023 (this “Amendment”), between ACRES COMMERCIAL REALTY CORP, a Maryland corporation (“Guarantor”), and MORGAN STANLEY MORTGAGE CAPITAL HOLDINGS LLC, a New York limited liability company, as administrative agent (in such capacity, together with its permitted successors and assigns, the “Administrative Ag

November 7, 2023 10-Q

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☑ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended September 30, 2023 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission File Number: 1-32733 ACRES C

November 1, 2023 EX-99.1

ACRES COMMERCIAL REALTY CORP. REPORTS RESULTS FOR THIRD QUARTER 2023

Exhibit 99.1 ACRES COMMERCIAL REALTY CORP. REPORTS RESULTS FOR THIRD QUARTER 2023 Uniondale, NY, November 1, 2023 – ACRES Commercial Realty Corp. (NYSE: ACR) (“ACR” or the “Company”), a real estate investment trust that is primarily focused on originating, holding and managing commercial real estate mortgage loans and equity investments in commercial real estate property through direct ownership a

November 1, 2023 EX-99.3

ACRES COMMERCIAL REALTY CORP. ANNOUNCES RETIREMENT OF CHIEF FINANCIAL OFFICER DAVID J. BRYANT AND NAMES ELDRON C. BLACKWELL AS SUCCESSOR

Exhibit 99.3 ACRES COMMERCIAL REALTY CORP. ANNOUNCES RETIREMENT OF CHIEF FINANCIAL OFFICER DAVID J. BRYANT AND NAMES ELDRON C. BLACKWELL AS SUCCESSOR Uniondale, NY, November 1, 2023 – ACRES Commercial Realty Corp. (NYSE: ACR) (“ACR” or the “Company”), a real estate investment trust that is primarily focused on originating, holding and managing commercial real estate mortgage loans and equity inves

November 1, 2023 8-K

Regulation FD Disclosure, Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers, Financial Statements and Exhibits, Results of Operations and Financial Condition

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): November 01, 2023 ACRES Commercial Realty Corp. (Exact name of Registrant as Specified in Its Charter) Maryland 1-32733 20-2287134 (State or Other Jurisdiction of Incorporation) (Comm

November 1, 2023 EX-99.2

DISCLAIMER Forward-Looking Statements This presentation contains forward-looking statements within the meaning of federal securities laws. These forward-looking statements are not historical facts but rather are based on ACRES Commercial Realty Corp.

THIRD Quarter 2023 Earnings Presentation November 1, 2023 Exhibit 99.2 DISCLAIMER Forward-Looking Statements This presentation contains forward-looking statements within the meaning of federal securities laws. These forward-looking statements are not historical facts but rather are based on ACRES Commercial Realty Corp.’s (“ACR’s” or the “Company’s”) current beliefs, assumptions and expectations.

August 7, 2023 10-Q

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☑ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended June 30, 2023 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission File Number: 1-32733 ACRES COMMER

August 2, 2023 EX-99.2

Disclaimer Forward-Looking Statements This presentation contains forward-looking statements within the meaning of federal securities laws. These forward-looking statements are not historical facts but rather are based on ACRES Commercial Realty Corp.

Second Quarter 2023 Earnings Presentation August 2, 2023 Exhibit 99.2 Disclaimer Forward-Looking Statements This presentation contains forward-looking statements within the meaning of federal securities laws. These forward-looking statements are not historical facts but rather are based on ACRES Commercial Realty Corp.’s (“ACR’s” or the “Company’s”) current beliefs, assumptions and expectations. T

August 2, 2023 EX-99.1

ACRES COMMERCIAL REALTY CORP. REPORTS RESULTS FOR SECOND QUARTER 2023

ACRES COMMERCIAL REALTY CORP. REPORTS RESULTS FOR SECOND QUARTER 2023 Uniondale, NY, August 2, 2023 – ACRES Commercial Realty Corp. (NYSE: ACR) (“ACR” or the “Company”), a real estate investment trust that is primarily focused on originating, holding and managing commercial real estate mortgage loans and equity investments in commercial real estate property through direct ownership and joint ventu

August 2, 2023 8-K

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): August 02, 2023 ACRES Commercial Realty Corp. (Exact name of Registrant as Specified in Its Charter) Maryland 1-32733 20-2287134 (State or Other Jurisdiction of Incorporation) (Commis

July 25, 2023 8-K

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): July 21, 2023 ACRES Commercial Realty Corp. (Exact name of Registrant as Specified in Its Charter) Maryland 1-32733 20-2287134 (State or Other Jurisdiction of Incorporation) (Commissi

July 25, 2023 EX-99.1

AMENDMENT NO. 5 TO GUARANTEE AGREEMENT

EXHIBIT 99.1 AMENDMENT NO. 5 TO GUARANTEE AGREEMENT AMENDMENT NO. 5 TO GUARANTEE AGREEMENT, dated as of July 21, 2023 (this “Amendment”), between ACRES COMMERCIAL REALTY CORP, f/k/a Exantas Capital Corp., a Maryland corporation (“Guarantor”), and JPMORGAN CHASE BANK, NATIONAL ASSOCIATION, a national banking association (“Buyer”). Capitalized terms used but not otherwise defined herein shall have t

July 25, 2023 EX-99.2

AMENDMENT NO. 4 TO MASTER REPURCHASE AGREEMENT

Exhibit 99.2 AMENDMENT NO. 4 TO MASTER REPURCHASE AGREEMENT AMENDMENT NO. 4 TO MASTER REPURCHASE AGREEMENT, dated as of July 21, 2023 (this “Amendment”), between RCC REAL ESTATE SPE 8, LLC (“Seller”), a Delaware limited liability company and JPMORGAN CHASE BANK, NATIONAL ASSOCIATION, a national banking association (the “Buyer”). Capitalized terms used but not otherwise defined herein shall have th

June 12, 2023 8-K

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): June 08, 2023 ACRES Commercial Realty Corp. (Exact name of Registrant as Specified in Its Charter) Maryland 1-32733 20-2287134 (State or Other Jurisdiction of Incorporation) (Commissi

May 8, 2023 10-Q

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☑ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended March 31, 2023 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission File Number: 1-32733 ACRES COMME

May 3, 2023 8-K

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): May 03, 2023 ACRES Commercial Realty Corp. (Exact name of Registrant as Specified in Its Charter) Maryland 1-32733 20-2287134 (State or Other Jurisdiction of Incorporation) (Commissio

May 3, 2023 EX-99

ACRES COMMERCIAL REALTY CORP. REPORTS RESULTS FOR FIRST QUARTER MARCH 31, 2023

ACRES COMMERCIAL REALTY CORP. REPORTS RESULTS FOR FIRST QUARTER MARCH 31, 2023 Uniondale, NY, May 3, 2023 – ACRES Commercial Realty Corp. (NYSE: ACR) (“ACR” or the “Company”), a real estate investment trust that is primarily focused on originating, holding and managing commercial real estate mortgage loans and equity investments in commercial real estate property through direct ownership and joint

May 3, 2023 EX-99

Disclaimer Forward-Looking Statements This presentation contains forward-looking statements within the meaning of federal securities laws. These forward-looking statements are not historical facts but rather are based on ACRES Commercial Realty Corp.

ACRES Commercial Realty Corp. First Quarter 2023 Earnings Presentation May 3, 2023 Exhibit 99.2 Disclaimer Forward-Looking Statements This presentation contains forward-looking statements within the meaning of federal securities laws. These forward-looking statements are not historical facts but rather are based on ACRES Commercial Realty Corp.’s (“ACR’s” or the “Company’s”) current beliefs, assum

April 20, 2023 ARS

ARS

2022 Annual ReportDear Fellow Shareholder, We are pleased to provide you an update on the progress of your investments in ACRES Commercial Realty Corp.

April 14, 2023 DEFA14A

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No.)

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No.) Filed by the Registrant ☒ Filed by a Party other than the Registrant ☐ Check the appropriate box: ☐ Preliminary Proxy Statement ☐ Confidential, for Use of the Commission Only (as permitted by Rule 14a-6(e)(2)) ☐ Defini

April 14, 2023 DEF 14A

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No.)

Table of Contents UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No.) Filed by the Registrant ☒ Filed by a Party other than the Registrant ☐ Check the appropriate box: ☐ Preliminary Proxy Statement ☐ Confidential, for Use of the Commission Only (as permitted by Rule 14a

March 7, 2023 10-K

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K (Mark One) ☑ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 31, 2022 or ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number 1-32733 ACRES COMMERCIAL

March 7, 2023 EX-10

Building Loan Agreement, dated as of January 24, 2023 between Chapel Drive East, LLC and Oceanview Life and Annuity Company. (42)

Exhibit 10.9 BUILDING LOAN AGREEMENT Dated as of January 24, 2023 Between CHAPEL DRIVE EAST, LLC, as Borrower and OCEANVIEW LIFE AND ANNUITY COMPANY, as Lender TABLE OF CONTENTS Page I. DEFINITIONS; PRINCIPLES OF CONSTRUCTION. Section 1.1 Definitions 1 Section 1.2 Principles of Construction 37 Section 1.3 Notification Regarding Benchmark Conversion 38 II. GENERAL TERMS. Section 2.1 Loan Commitment

March 7, 2023 EX-21

List of Subsidiaries of ACRES Commercial Realty Corp.

Exhibit 21.1 List of Subsidiaries of ACRES Commercial Realty Corp. Subsidiaries State of Incorporation 2501-2901 Renaissance JV, LLC Delaware 2901 Renaissance Holdings 1 LLC Delaware 2901 Renaissance Holdings 2 LLC Delaware 2901 Renaissance, LLC Delaware 209 West Jackson Holdings, LLC Delaware ACRES 2100 Holdings, LLC Delaware ACRES Commercial Realty 2021-FL1 Holder, LLC Delaware ACRES Commercial

March 7, 2023 EX-99

Federal Income Tax Consequences of our Qualification as a REIT.

Exhibit 99.3 MATERIAL FEDERAL INCOME TAX CONSIDERATIONS The following is a summary of the material federal income tax considerations relating to ACRES Commercial Realty Corp.’s qualification and taxation as a real estate investment trust, or REIT, and the acquisition, holding, and disposition of ACRES Commercial Realty Corp.’s capital stock. For purposes of this Exhibit, references to “we,” “us,”

March 2, 2023 EX-99

Disclaimer Forward-Looking Statements This presentation contains forward-looking statements within the meaning of federal securities laws. These forward-looking statements are not historical facts but rather are based on ACRES Commercial Realty Corp.

ACRES Commercial Realty Corp. Fourth Quarter 2022 Earnings Presentation March 2, 2023 Exhibit 99.2 Disclaimer Forward-Looking Statements This presentation contains forward-looking statements within the meaning of federal securities laws. These forward-looking statements are not historical facts but rather are based on ACRES Commercial Realty Corp.’s (“ACR’s” or the “Company’s”) current beliefs, as

March 2, 2023 8-K

Regulation FD Disclosure, Financial Statements and Exhibits, Results of Operations and Financial Condition

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): March 02, 2023 ACRES Commercial Realty Corp. (Exact name of Registrant as Specified in Its Charter) Maryland 1-32733 20-2287134 (State or Other Jurisdiction of Incorporation) (Commiss

March 2, 2023 EX-99

ACRES COMMERCIAL REALTY CORP. REPORTS RESULTS FOR FOURTH QUARTER AND YEAR ENDED DECEMBER 31, 2022

ACRES COMMERCIAL REALTY CORP. REPORTS RESULTS FOR FOURTH QUARTER AND YEAR ENDED DECEMBER 31, 2022 Uniondale, NY, March 2, 2023 – ACRES Commercial Realty Corp. (NYSE: ACR) (“ACR” or the “Company”), a real estate investment trust that is primarily focused on originating, holding and managing commercial real estate mortgage loans and equity investments in commercial real estate property through direc

February 14, 2023 SC 13G/A

US76120WAC82 / Resource Capital Corp Bond / OAKTREE HOLDINGS, LLC - AMENDMENT NO. 7 Passive Investment

SC 13G/A 1 eh23032944913ga7-acres.htm AMENDMENT NO. 7 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 13G Under the Securities Exchange Act of 1934 (Amendment No. 7)* ACRES Commercial Realty Corp. (Name of Issuer) Common Stock (Title of Class of Securities) 76120WAC8 (CUSIP Number) December 31, 2022 (Date of Event Which Requires Filing of This Statement) Check the

February 13, 2023 SC 13G/A

ACR / Acres Commercial Realty Corp / Eagle Point Credit Management LLC - SC 13G/A Passive Investment

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 13G Under the Securities Exchange Act of 1934 (Amendment No. 3)* ACRES COMMERCIAL REALTY CORP. (Name of Issuer) Common Stock (Title of Class of Securities) 00489Q102 (CUSIP Number(s)) December 31, 2022 (Date of Event Which Requires Filing of this Statement) Check the appropriate box to designate the rule pursuant to w

February 13, 2023 SC 13G/A

ACR / Acres Commercial Realty Corp / PUNCH & ASSOCIATES INVESTMENT MANAGEMENT, INC. Passive Investment

SC 13G/A 1 fp0082241-4sc13ga.htm SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 13G (Rule 13d-102) INFORMATION TO BE INCLUDED IN STATEMENTS FILED PURSUANT TO RULE 13d-1(b), (c), AND (d) AND AMENDMENTS THERETO FILED PURSUANT TO RULE 13d-2(b) (AMENDMENT NO. 1)* ACRES Commercial Realty Corp (Name of Issuer) Common (Title of Class of Securities) 00489Q102 (CUSIP Number) December 31

January 25, 2023 EX-10.4

Environmental Indemnity Agreement executed January 24, 2023 by Jason Pollack, Frank Dellaglio and ACRES Realty Funding, Inc. in favor of Oceanview Life and Annuity Company. (39)

Exhibit 10.4 ENVIRONMENTAL INDEMNITY AGREEMENT THIS ENVIRONMENTAL INDEMNITY AGREEMENT (this “Agreement”) is made as of the 24th day of January, 2023, by CHAPEL DRIVE EAST, LLC, a Delaware limited liability company, having an address at c/o Charles Street Partners, 1331 17th Street, Suite M-100, Denver, Colorado 80202 (“Borrower”) and JASON POLLACK, an individual, having an address at 4408 West 34t

January 25, 2023 EX-10.1

Guaranty Agreement executed January 24, 2023 by Jason Pollack, Frank Dellaglio and ACRES Realty Funding, Inc. for the benefit of Oceanview Life and Annuity Company. (39)

Exhibit 10.1 GUARANTY AGREEMENT THIS GUARANTY AGREEMENT (this “Guaranty”) is executed as of January 24, 2023, by JASON POLLACK, an individual, having an address at 4408 West 34th Avenue, Denver, Colorado 80212, FRANK DELLAGLIO, an individual, having an address at 11 Stoney Brook Road, Sherborn, Massachusetts 01770 and ACRES REALTY FUNDING, INC., a Delaware corporation, having an address at 390 RXR

January 25, 2023 EX-10.3

Carry Guaranty Agreement executed January 24, 2023 by Jason Pollack, Frank Dellaglio and ACRES Realty Funding, Inc. for the benefit of Oceanview Life and Annuity Company. (39)

Exhibit 10.3 CARRY GUARANTY AGREEMENT THIS CARRY GUARANTY AGREEMENT (this “Guaranty”) is executed as of January 24, 2023, by JASON POLLACK, an individual, having an address at 4408 West 34th Avenue, Denver, Colorado 80212, FRANK DELLAGLIO, an individual, having an address at 11 Stoney Brook Road, Sherborn, Massachusetts 01770 and ACRES REALTY FUNDING, INC., a Delaware corporation, having an addres

January 25, 2023 8-K

Entry into a Material Definitive Agreement, Financial Statements and Exhibits

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): January 24, 2023 ACRES Commercial Realty Corp. (Exact name of Registrant as Specified in Its Charter) Maryland 1-32733 20-2287134 (State or Other Jurisdiction of Incorporation) (Commi

January 25, 2023 EX-10.2

Completion Guaranty Agreement executed January 24, 2023 by Jason Pollack, Frank Dellaglio and ACRES Realty Funding, Inc. for the benefit of Oceanview Life and Annuity Company. (39)

Exhibit 10.2 COMPLETION GUARANTY AGREEMENT THIS COMPLETION GUARANTY AGREEMENT (this “Guaranty”) is executed as of January 24, 2023, by JASON POLLACK, an individual, having an address at 4408 West 34th Avenue, Denver, Colorado 80212, FRANK DELLAGLIO, an individual, having an address at 11 Stoney Brook Road, Sherborn, Massachusetts 01770 and ACRES REALTY FUNDING, INC., a Delaware corporation, having

December 22, 2022 8-K

Entry into a Material Definitive Agreement, Financial Statements and Exhibits, Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): December 22, 2022 ACRES Commercial Realty Corp. (Exact name of Registrant as Specified in Its Charter) Maryland 1-32733 20-2287134 (State or Other Jurisdiction of Incorporation) (Comm

December 22, 2022 EX-10.1

Amended and Restated Loan and Servicing Agreement, dated as of December 22, 2022, among RCC Real Estate SPE Holdings LLC, RCC Real Estate SPE 9 LLC, Plymouth Meeting Holdings, LLC, Exantas Phili Holdings, LLC, ACRES Real Estate TRS 9 LLC, Massachusetts Mutual Life Insurance Company and ACRES Capital Servicing. (40)

Exhibit 10.1 AMENDED AND RESTATED LOAN AND SERVICING AGREEMENT among RCC REAL ESTATE SPE HOLDINGS LLC, as Holdings, RCC REAL ESTATE SPE 9 LLC, as the Borrower, PLYMOUTH MEETING HOLDINGS, LLC, and EXANTAS PHILI HOLDINGS, LLC, each as a Permitted REO Subsidiary, ACRES REAL ESTATE TRS 9 LLC, as a TRS Subsidiary, APPLETON HOTEL LEASING, LLC, as Opco, APPLETON HOTEL HOLDINGS, LLC, as Propco, MASSACHUSE

November 18, 2022 EX-99.2

AMENDMENT NO. 1 TO GUARANTY

Exhibit 99.2 AMENDMENT NO. 1 TO GUARANTY AMENDMENT NO. 1 TO GUARANTY, dated as of November 18, 2022 (this ?Amendment?), between ACRES COMMERCIAL REALTY CORP, a Maryland corporation (?Guarantor?), and MORGAN STANLEY MORTGAGE CAPITAL HOLDINGS LLC, a New York limited liability company, as administrative agent (in such capacity, together with its permitted successors and assigns, the ?Administrative A

November 18, 2022 8-K

Financial Statements and Exhibits, Other Events

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): November 17, 2022 ACRES Commercial Realty Corp.

November 18, 2022 EX-99.1

AMENDMENT NO. 4 TO GUARANTEE AGREEMENT

Exhibit 99.1 AMENDMENT NO. 4 TO GUARANTEE AGREEMENT AMENDMENT NO. 4 TO GUARANTEE AGREEMENT, dated as of November 17, 2022 (this ?Amendment?), between ACRES COMMERCIAL REALTY CORP, f/k/a Exantas Capital Corp., a Maryland corporation (?Guarantor?), and JPMORGAN CHASE BANK, NATIONAL ASSOCIATION, a national banking association (?Buyer?). Capitalized terms used but not otherwise defined herein shall ha

November 7, 2022 10-Q

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ? QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended September 30, 2022 OR ? TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission File Number: 1-32733 ACRES C

November 3, 2022 EX-99.1

ACRES COMMERCIAL REALTY CORP. REPORTS RESULTS FOR THIRD QUARTER 2022

Exhibit 99.1 ACRES COMMERCIAL REALTY CORP. REPORTS RESULTS FOR THIRD QUARTER 2022 Uniondale, NY, November 3, 2022 ? ACRES Commercial Realty Corp. (NYSE: ACR) (?ACR? or the ?Company?), a real estate investment trust that is primarily focused on originating, holding and managing commercial real estate mortgage loans and equity investments in commercial real estate property through direct ownership a

November 3, 2022 EX-99.2

Disclaimer Forward-Looking Statements This presentation contains forward-looking statements within the meaning of federal securities laws. These forward-looking statements are not historical facts but rather are based on ACRES Commercial Realty Corp.

ACRES Commercial Realty Corp. Third Quarter 2022 Earnings Presentation November 3, 2022 Exhibit 99.2 Disclaimer Forward-Looking Statements This presentation contains forward-looking statements within the meaning of federal securities laws. These forward-looking statements are not historical facts but rather are based on ACRES Commercial Realty Corp.?s (?ACR?s? or the ?Company?s?) current beliefs,

November 3, 2022 8-K

Regulation FD Disclosure, Financial Statements and Exhibits, Results of Operations and Financial Condition

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): November 3, 2022 ACRES Commercial Realty Corp.

September 12, 2022 SC 13G/A

ACR / Acres Commercial Realty Corp / MORGAN STANLEY - MS AMENDMENT Passive Investment

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 13G Under the Securities Exchange Act of 1934 (Amendment No.2)* ACRES Commercial Realty Corp. - (Name of Issuer) Common Stock - (Title of Class of Securities) 00489Q102 - (CUSIP Number) August 31, 2022 - (Date Of Event which Requires Filing of this Statement) Check the appropriate box to designate the rule pursuant to

August 30, 2022 EX-10.1

Sixth Amendment to Loan and Servicing Agreement, dated as of August 29, 2022, among RCC Real Estate SPE Holdings LLC, RCC Real Estate SPE 9 LLC, the Lenders party thereto and Massachusetts Mutual Life Insurance Company and Wells Fargo Bank, National Association as the Administrative Agent. (38)

Exhibit 10.1 SIXTH AMENDMENT TO LOAN AND SERVICING AGREEMENT This Sixth Amendment to Loan and Servicing Agreement, dated as of August 25, 2022 (this ?Amendment?), is among RCC Real Estate SPE Holdings LLC (?Holdings?), RCC Real Estate SPE 9 LLC (the ?Borrower?), and the Lenders party hereto, and acknowledged by Wells Fargo Bank, National Association, as Administrative Agent (in such capacity, the

August 30, 2022 8-K

Entry into a Material Definitive Agreement, Financial Statements and Exhibits, Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): August 29, 2022 ACRES Commercial Realty Corp.

August 8, 2022 10-Q

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ? QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended June 30, 2022 OR ? TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission File Number: 1-32733 ACRES COMMER

August 8, 2022 EX-99.1

Third Amendment to Master Repurchase Agreement, dated February 3, 2022, between RCC Real Estate SPE 7, LLC and Barclays Bank PLC.

Exhibit 99.1 THIRD AMENDMENT TO Master repurchase agreement THIS THIRD AMENDMENT TO MASTER REPURCHASE AGREEMENT, dated February 3, 2022 (this ?Amendment?), is entered into by and between BARCLAYS BANK PLC, a public limited company organized under the laws of England and Wales (including any successor thereto, ?Purchaser?), and RCC REAL ESTATE SPE 7, LLC, a limited liability company organized under

August 4, 2022 EX-99.2

Disclaimer Forward-Looking Statements This presentation contains forward-looking statements within the meaning of federal securities laws. These forward-looking statements are not historical facts but rather are based on ACRES Commercial Realty Corp.

ACRES Commercial Realty Corp. Second Quarter 2022 Earnings Presentation August 4, 2022 Exhibit 99.2 Disclaimer Forward-Looking Statements This presentation contains forward-looking statements within the meaning of federal securities laws. These forward-looking statements are not historical facts but rather are based on ACRES Commercial Realty Corp.?s (?ACR?s? or the ?Company?s?) current beliefs, a

August 4, 2022 8-K

Regulation FD Disclosure, Financial Statements and Exhibits, Results of Operations and Financial Condition

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): August 4, 2022 ACRES Commercial Realty Corp.

August 4, 2022 EX-99.1

ACRES COMMERCIAL REALTY CORP. REPORTS RESULTS FOR SECOND QUARTER 2022

Exhibit 99.1 ACRES COMMERCIAL REALTY CORP. REPORTS RESULTS FOR SECOND QUARTER 2022 Uniondale, NY, August 4, 2022 ? ACRES Commercial Realty Corp. (NYSE: ACR) (?ACR? or the ?Company?), a real estate investment trust that is primarily focused on originating, holding and managing commercial real estate mortgage loans and equity investments in commercial real estate property through direct ownership an

July 27, 2022 8-K

Entry into a Material Definitive Agreement, Financial Statements and Exhibits, Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): July 26, 2022 ACRES Commercial Realty Corp.

July 27, 2022 EX-10.1

Fifth Amendment to Loan and Servicing Agreement, dated as of July 26, 2022, among RCC Real Estate SPE Holdings LLC, RCC Real Estate SPE 9 LLC, the Lenders party thereto and Massachusetts Mutual Life Insurance Company and Wells Fargo Bank, National Association as the Administrative Agent. (37)

Exhibit 10.1 FiFTH AMENDMENT TO LOAN AND SERVICING AGREEMENT This Fifth Amendment to Loan and Servicing Agreement, dated as of July 26, 2022 (this ?Amendment?), is among RCC Real Estate SPE Holdings LLC (?Holdings?), RCC Real Estate SPE 9 LLC (the ?Borrower?), and the Lenders party hereto, and acknowledged by Wells Fargo Bank, National Association, as Administrative Agent (in such capacity, the ?A

June 9, 2022 8-K

Financial Statements and Exhibits

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): June 8, 2022 ACRES Commercial Realty Corp.

May 11, 2022 LETTER

LETTER

United States securities and exchange commission logo May 11, 2022 David Bryant Chief Financial Officer ACRES Commercial Realty Corp.

May 11, 2022 EX-99

Joint Filing Agreement

Exhibit 99.1 Joint Filing Agreement In accordance with Rule 13d-1(k)(1) promulgated under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), and in connection with the beneficial ownership of shares of common stock, $0.001 par value per share, of ACRES Commercial Realty Corp., the undersigned hereby agree to the joint filing on behalf of such persons of all filings, including th

May 11, 2022 SC 13D

ACR / Acres Commercial Realty Corp / ACRES Share Holdings, LLC - NONE Activist Investment

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 13D Under the Securities Exchange Act of 1934 (Amendment No. n/a )* ACRES Commercial Realty Corp. (Name of Issuer) Common Stock (Title of Class of Securities) 00489Q102 (CUSIP Number) Jaclyn Jesberger, ACRES Commercial Realty Corp. 390 RXR Plaza Uniondale, NY 11556 Phone : (516) 535-0015 (Name, Address and Telephone N

May 11, 2022 EX-1

Schedule 1 Executive Officers and Directors of ACRES Capital Corp.

Schedule 1 Executive Officers and Directors of ACRES Capital Corp. The name and principal occupation of each director and executive officer of ACRES Capital Corp. are set forth below. The address for each person listed below is c/o ACRES Capital Corp., 390 RXR Plaza, Uniondale, New York 11556. All executive officers and directors listed are United States citizens. Officers Present Principal Occupa

May 9, 2022 EX-10.5(K)

Guaranty, dated April 12, 2022 between Appleton Hotel Holdings, LLC and Appleton Hotel Leasing, LLC in favor of the Secured Parties. (Filed previously as an exhibit to the Company’s Quarterly Report on Form 10-Q for the quarter ended March 31, 2022.)

EX-10.5(K) 8 acr-ex105k202.htm EX-10.5(K) Exhibit 10.5(k) GUARANTY GUARANTY, dated as of April 12, 2022 (this “Guaranty”), by APPLETON HOTEL HOLDINGS, LLC, a Delaware limited liability company (“Propco”), and APPLETON HOTEL LEASING, LLC, a Delaware limited liability company (“Opco” and together with Propco, each a Guarantor and collectively, the “Guarantors”), in favor of the Secured Parties under

May 9, 2022 EX-10.5(G)

Guaranty, dated May 25, 2021 between Exantas Phili Holdings, LLC in favor of the Secured Parties. (Filed previously as an exhibit to the Company’s Quarterly Report on Form 10-Q for the quarter ended March 31, 2022.)

EX-10.5(G) 4 acr-ex105g198.htm EX-10.5(G) Exhibit 10.5(g) GUARANTY GUARANTY, dated as of May 25, 2021 (this “Guaranty”), by Exantas Phili Holdings, LLC, a Delaware limited liability company (the “Guarantor”), in favor of the Secured Parties under, and as defined in, the Loan and Servicing Agreement referred to below (together with the Guarantor, the “Parties” and each, a “Party”). RCC REAL ESTATE

May 9, 2022 EX-10.5(I)

Guaranty, dated May 25, 2021 between Plymouth Meeting Holdings, LLC in favor of the Secured Parties. (Filed previously as an exhibit to the Company’s Quarterly Report on Form 10-Q for the quarter ended March 31, 2022.)

Exhibit 10.5(i) GUARANTY GUARANTY, dated as of May 25, 2021 (this ?Guaranty?), by Plymouth Meeting Holdings, LLC, a Delaware limited liability company (the ?Guarantor?), in favor of the Secured Parties under, and as defined in, the Loan and Servicing Agreement referred to below (together with the Guarantor, the ?Parties? and each, a ?Party?). RCC REAL ESTATE SPE 9 LLC, Delaware limited liability c

May 9, 2022 10-Q

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ? QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended March 31, 2022 OR ? TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission File Number: 1-32733 ACRES COMME

May 9, 2022 EX-10.1(C)

Second Amendment to Fourth Amended and Restated Management Agreement, dated as of May 6, 2022, by and among ACRES Commercial Realty Corp. f/k/a Exantas Capital Corp., ACRES Capital, LLC and ACRES Capital Corp. (Filed previously as an exhibit to the Company’s Quarterly Report on Form 10-Q for the quarter ended March 31, 2022.)

Exhibit 10.1(c) SECOND AMENDMENT TO FOURTH AMENDED AND RESTATED MANAGEMENT AGREEMENT This Second Amendment to Fourth Amended and Restated Management Agreement, dated May 6, 2022 (this ?Amendment?), is made by and among ACRES Commercial Realty Corp., a Maryland corporation (the ?Company?), ACRES Capital, LLC, a New York limited liability company (together with its permitted assignees, the ?Manager?

May 9, 2022 EX-10.5(E)

Fourth Amendment to Loan and Servicing Agreement, dated as of April 12, 2022, among RCC Real Estate SPE Holdings LLC, RCC Real Estate SPE 9 LLC, the Lenders party thereto and Massachusetts Mutual Life Insurance Company and Wells Fargo Bank, National Association as the Administrative Agent. (Filed previously as an exhibit to the Company’s Quarterly Report on Form 10-Q for the quarter ended March 31, 2022.)

Exhibit 10.5(e) FOURTH AMENDMENT TO LOAN AND SERVICING AGREEMENT This Fourth Amendment to Loan and Servicing Agreement, dated as of April 12, 2022 (this ?Amendment?), is among RCC Real Estate SPE Holdings LLC (?Holdings?), RCC Real Estate SPE 9 LLC (the ?Borrower?), the Lenders party hereto, and Wells Fargo Bank, National Association, as Administrative Agent (in such capacity, the ?Administrative

May 9, 2022 EX-10.5(H)

Guaranty, dated May 25, 2021 between 65 E. Wacker Holdings, LLC in favor of the Secured Parties. (Filed previously as an exhibit to the Company’s Quarterly Report on Form 10-Q for the quarter ended March 31, 2022.)

Exhibit 10.5(h) GUARANTY GUARANTY, dated as of May 25, 2021 (this ?Guaranty?), by 65 E. Wacker Holdings, LLC, a Delaware limited liability company (the ?Guarantor?), in favor of the Secured Parties under, and as defined in, the Loan and Servicing Agreement referred to below (together with the Guarantor, the ?Parties? and each, a ?Party?). RCC REAL ESTATE SPE 9 LLC, Delaware limited liability compa

May 9, 2022 EX-10.5(J)

Pledge and Guaranty Agreement, dated August 16, 2021 between ACRES Real Estate TRS 9 LLC in favor of the Secured Parties. (Filed previously as an exhibit to the Company’s Quarterly Report on Form 10-Q for the quarter ended March 31, 2022.)

Exhibit 10.5(j) pledge and GUARANTY agreement PLEDGE AND GUARANTY AGREEMENT, dated as of August 16, 2021 (this ?Agreement?), between Acres Real Estate TRS 9 LLC, a Delaware limited liability company (the ?Guarantor?), and Wells Fargo Bank, National Association, as administrative agent (in such capacity, the ?Administrative Agent?), in favor of the Secured Parties under, and as defined in, the Loan

May 5, 2022 EX-99.1

ACRES COMMERCIAL REALTY CORP. REPORTS RESULTS FOR THREE MONTHS ENDED MARCH 31, 2022

EX-99.1 2 acr-ex99110.htm EX-99.1 Exhibit 99.1 ACRES COMMERCIAL REALTY CORP. REPORTS RESULTS FOR THREE MONTHS ENDED MARCH 31, 2022 Uniondale, NY, May 5, 2022 – ACRES Commercial Realty Corp. (NYSE: ACR) (“ACR” or the “Company”), a real estate investment trust that is primarily focused on originating, holding and managing commercial real estate mortgage loans and equity investments in commercial rea

May 5, 2022 8-K

Regulation FD Disclosure, Financial Statements and Exhibits, Results of Operations and Financial Condition

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): May 5, 2022 ACRES Commercial Realty Corp.

May 5, 2022 EX-99.2

Disclaimer Forward-Looking Statements This presentation contains forward-looking statements within the meaning of federal securities laws. These forward-looking statements are not historical facts but rather are based on our current beliefs, assumpti

ACRES Commercial Realty Corp. First Quarter 2022 Earnings Presentation May 5, 2022 Exhibit 99.2 Disclaimer Forward-Looking Statements This presentation contains forward-looking statements within the meaning of federal securities laws. These forward-looking statements are not historical facts but rather are based on our current beliefs, assumptions and expectations. These beliefs, assumptions and e

May 5, 2022 CORRESP

May 5, 2021

CORRESP 1 filename1.htm May 5, 2021 United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, D.C. 20549 Attn: Mark Rakip Re: ACRES Commercial Realty Corp. Form 10-K for the year ended December 31, 2021 Filed March 9, 2022 File No. 001-32733 Dear Mr. Rakip: ACRES Commercial Realty Corp. (the “Company”), hereby submits this letter in response to a

April 29, 2022 LETTER

LETTER

United States securities and exchange commission logo April 29, 2022 David Bryant Chief Financial Officer ACRES Commercial Realty Corp.

April 15, 2022 DEF 14A

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No. )

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No. ) Filed by the Registrant ? Filed by a Party other than the Registrant ? Check the appropriate box: ? Preliminary Proxy Statement ? Confidential, for Use of the Commission Only (as permitted by Rule 14a-6(e)(2)) ? Defin

April 15, 2022 DEFA14A

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No. )

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No. ) Filed by the Registrant ? Filed by a Party other than the Registrant ? Check the appropriate box: ? Preliminary Proxy Statement ? Confidential, for Use of the Commission Only (as permitted by Rule 14a-6(e)(2)) ? Defin

March 21, 2022 SC 13G/A

ACR / Acres Commercial Realty Corp / Eagle Point Credit Management LLC - SC 13G/A Passive Investment

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 13G Under the Securities Exchange Act of 1934 (Amendment No. 2)* ACRES COMMERCIAL REALTY CORP. (Name of Issuer) Common Stock (Title of Class of Securities) 00489Q102 (CUSIP Number(s)) March 9, 2022 (Date of Event Which Requires Filing of this Statement) Check the appropriate box to designate the rule pursuant to which

March 9, 2022 10-K

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K (Mark One) ? ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 31, 2021 or ? TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number 1-32733 ACRES COMMERCIAL

March 9, 2022 EX-4.9

Description of Registrant’s Securities Registered Pursuant to Section 12 of the Securities Exchange Act of 1934.

Exhibit 4.9 DESCRIPTION OF REGISTRANT?S SECURITIES REGISTERED PURSUANT TO SECTION 12 OF THE SECURITIES EXCHANGE ACT OF 1934 The following is a brief description of the securities of ACRES Commercial Realty Corp. (the ?Company? ?we,? ?us,? and ?our?), registered pursuant to Section 12 of the Securities Exchange Act of 1934, as amended, or the ?Exchange Act?. This description of the terms of our sto

March 9, 2022 EX-99.6

Material Federal Income Tax Considerations. (42)

EX-99.6 9 acr-ex99613.htm EX-99.6 Exhibit 99.6 MATERIAL FEDERAL INCOME TAX CONSIDERATIONS The following is a summary of the material federal income tax considerations relating to ACRES Commercial Realty Corp.’s qualification and taxation as a real estate investment trust, or REIT, and the acquisition, holding, and disposition of ACRES Commercial Realty Corp.’s capital stock. For purposes of this E

March 9, 2022 EX-21.1

List of Subsidiaries of ACRES Commercial Realty Corp.

Exhibit 21.1 List of Subsidiaries of ACRES Commercial Realty Corp. Subsidiaries State of Incorporation 2501-2901 Renaissance JV, LLC Delaware 2501 Renaissance, LLC Delaware 2901 Renaissance Holdings 1 LLC Delaware 2901 Renaissance Holdings 2 LLC Delaware 2901 Renaissance, LLC Delaware 333 West College Ave., LLC Delaware 65 E. Wacker Holdings, LLC Delaware ACRES 2100 Holdings, LLC Delaware ACRES Co

March 3, 2022 EX-99.2

Disclaimer Forward-Looking Statements This presentation contains forward-looking statements within the meaning of federal securities laws. These forward-looking statements are not historical facts but rather are based on our current beliefs, assumpti

ACRES Commercial Realty Corp. Fourth Quarter 2021 Earnings Presentation March 3, 2022 Exhibit 99.2 Disclaimer Forward-Looking Statements This presentation contains forward-looking statements within the meaning of federal securities laws. These forward-looking statements are not historical facts but rather are based on our current beliefs, assumptions and expectations. These beliefs, assumptions an

March 3, 2022 8-K

Regulation FD Disclosure, Financial Statements and Exhibits, Results of Operations and Financial Condition

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): March 3, 2022 ACRES Commercial Realty Corp.

March 3, 2022 EX-99.1

ACRES COMMERCIAL REALTY CORP. REPORTS RESULTS FOR THREE MONTHS AND YEAR ENDED DECEMBER 31, 2021

EX-99.1 2 acr-ex9918.htm EX-99.1 Exhibit 99.1 ACRES COMMERCIAL REALTY CORP. REPORTS RESULTS FOR THREE MONTHS AND YEAR ENDED DECEMBER 31, 2021 Uniondale, NY, March 3, 2022 – ACRES Commercial Realty Corp. (NYSE: ACR) (“ACR”, “ACRES Commercial Realty” or the “Company”), a real estate investment trust that is primarily focused on originating, holding and managing commercial real estate mortgage loans

February 15, 2022 8-K

Financial Statements and Exhibits, Other Events

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): February 11, 2022 ACRES Commercial Realty Corp.

February 14, 2022 SC 13G/A

ACR / Acres Commercial Realty Corp / Eagle Point Credit Management LLC - SC 13G/A Passive Investment

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 13G Under the Securities Exchange Act of 1934 (Amendment No. 1)* ACRES COMMERCIAL REALTY CORP. (Name of Issuer) Common Stock (Title of Class of Securities) 00489Q102 (CUSIP Number(s)) December 31, 2021 (Date of Event Which Requires Filing of this Statement) Check the appropriate box to designate the rule pursuant to w

February 14, 2022 SC 13G/A

US76120WAC82 / Resource Capital Corp Bond / OAKTREE CAPITAL MANAGEMENT LP - AMENDMENT NO. 6 Passive Investment

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 13G Under the Securities Exchange Act of 1934 (Amendment No. 6)* ACRES Commercial Realty Corp. (Name of Issuer) Common Stock (Title of Class of Securities) 76120WAC8 (CUSIP Number) December 31, 2021 (Date of Event Which Requires Filing of This Statement) Check the appropriate box to designate the rule pursuant to whic

February 14, 2022 SC 13G/A

ACR / Acres Commercial Realty Corp / BRIGADE CAPITAL MANAGEMENT, LP Passive Investment

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, DC 20549 SCHEDULE 13G Under the Securities Exchange Act of 1934 (Amendment No.

February 14, 2022 SC 13G

ACR / Acres Commercial Realty Corp / PUNCH & ASSOCIATES INVESTMENT MANAGEMENT, INC. Passive Investment

SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 13G (Rule 13d-102) INFORMATION TO BE INCLUDED IN STATEMENTS FILED PURSUANT TO RULE 13d-1(b), (c), AND (d) AND AMENDMENTS THERETO FILED PURSUANT TO RULE 13d-2(b) (AMENDMENT NO. )* ACRES Commercial Realty Corp (Name of Issuer) Common (Title of Class of Securities) 00489Q102 (CUSIP Number) December 31, 2021 (Date of Event Which Requir

February 9, 2022 SC 13G/A

ACR / Acres Commercial Realty Corp / MORGAN STANLEY - MS AMENDMENT Passive Investment

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 13G Under the Securities Exchange Act of 1934 (Amendment No.1)* ACRES Commercial Realty Corp. - (Name of Issuer) Common Stock - (Title of Class of Securities) 00489Q102 - (CUSIP Number) December 31, 2021 - (Date Of Event which Requires Filing of this Statement) Check the appropriate box to designate the rule pursuant

February 3, 2022 EX-10.1

Amendment No. 1 to Note and Warrant Purchase Agreement, dated January 31, 2022, between ACRES Commercial Realty Corp. and the Purchasers signatory thereto.

Exhibit 10.1 AMENDMENT NO. 1 TO NOTE AND WARRANT PURCHASE AGREEMENT This AMENDMENT NO. 1 TO NOTE AND WARRANT PURCHASE AGREEMENT (this ?Amendment?) is entered into as of January 31 , 2022, between ACRES COMMERCIAL REALTY CORP. (previously known as Exantas Capital Corp.) (the ?Company? or the ?Issuer?) and the purchasers signatory to the NWPA (as defined below) (the ?Purchasers?). RECITALS: A.The Is

February 3, 2022 8-K

Entry into a Material Definitive Agreement, Financial Statements and Exhibits, Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant, Other Events

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): January 28, 2022 ACRES Commercial Realty Corp.

February 3, 2022 EX-99.1

FiRST Amendment to Master Repurchase and securities contract Agreement

EX-99.1 3 acr-ex9916.htm EX-99.1 Exhibit 99.1 FiRST Amendment to Master Repurchase and securities contract Agreement This First Amendment to Master Repurchase and Securities Contract Agreement (this “Amendment”), dated as of January 28, 2022, is by and among MORGAN STANLEY MORTGAGE CAPITAL HOLDINGS LLC, a New York limited liability company (“MSMCH”), as administrative agent (in such capacity, toge

February 3, 2022 EX-99.2

THIRD AMENDMENT TO Master repurchase agreement

Exhibit 99.2 THIRD AMENDMENT TO Master repurchase agreement THIS THIRD AMENDMENT TO MASTER REPURCHASE AGREEMENT, dated February 3, 2022 (this ?Amendment?), is entered into by and between BARCLAYS BANK PLC, a public limited company organized under the laws of England and Wales (including any successor thereto, ?Purchaser?), and RCC REAL ESTATE SPE 7, LLC, a limited liability company organized under

November 9, 2021 10-Q

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ? QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended September 30, 2021 OR ? TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission File Number: 1-32733 ACRES C

November 9, 2021 EX-99.4(A)

Master Repurchase and Securities Contract Agreement between ACRES Real Estate SPE 10, LLC, as Seller, and Morgan Stanley Mortgage Capital Holdings LLC, as Administrative Agent, dated November 3, 2021.

EX-99.4(A) 7 acr-ex994a248.htm EX-99.4(A) Exhibit 99.4(a) MASTER REPURCHASE AND SECURITIES CONTRACT AGREEMENT among MORGAN STANLEY MORTGAGE CAPITAL HOLDINGS LLC, As Administrative Agent, THE FINANCIAL INSTITUTIONS PARTY HERETO as Buyers, and ACRES REAL ESTATE SPE 10, LLC as Seller Table of Contents Page 1. APPLICABILITY 1 2. DEFINITIONS 1 3. INITIATION; CONFIRMATION; TERMINATION; FEES 25 4. MANDAT

November 9, 2021 EX-10.6(D)

Third Amendment to Loan and Servicing Agreement, dated as of August 16, 2021, among RCC Real Estate SPE Holdings LLC, RCC Real Estate SPE 9 LLC, the Lenders party thereto and Massachusetts Mutual Life Insurance Company and Wells Fargo Bank, National Association as the Administrative Agent.

Exhibit 10.6(d) THIRD AMENDMENT TO LOAN AND SERVICING AGREEMENT This Third Amendment to Loan and Servicing Agreement, dated as of August 16, 2021 (this ?Amendment?), is among RCC Real Estate SPE Holdings LLC (?Holdings?), RCC Real Estate SPE 9 LLC (the ?Borrower?), the Lenders party hereto, and Wells Fargo Bank, National Association, as Administrative Agent (in such capacity, the ?Administrative A

November 9, 2021 EX-99.4(B)

Guaranty made by ACRES Commercial Realty Corp., as Guarantor, in favor of Morgan Stanley Mortgage Capital Holdings LLC, dated November 3, 2021.

Exhibit 99.4(b) GUARANTY THIS GUARANTY, dated as of November 3, 2021 (as amended, restated, supplemented, or otherwise modified from time to time, this ?Guaranty?), made by ACRES COMMERCIAL REALTY CORP., a Maryland corporation (?Guarantor?), in favor of MORGAN STANLEY MORTGAGE CAPITAL HOLDINGS LLC, a New York limited liability company, as administrative agent (in such capacity, together with its p

November 4, 2021 EX-99.1

ACRES COMMERCIAL REALTY CORP. REPORTS RESULTS FOR THREE AND NINE MONTHS ENDED SEPTEMBER 30, 2021

EX-99.1 2 acr-ex9918.htm EX-99.1 Exhibit 99.1 ACRES COMMERCIAL REALTY CORP. REPORTS RESULTS FOR THREE AND NINE MONTHS ENDED SEPTEMBER 30, 2021 Uniondale, NY, November 4, 2021 – ACRES Commercial Realty Corp. (NYSE: ACR) (“ACR” or the “Company”), a real estate investment trust that is primarily focused on originating, holding and managing commercial real estate mortgage loans and other commercial re

November 4, 2021 EX-99.2

Forward Looking Statements This presentation contains forward-looking statements within the meaning of federal securities laws. These forward-looking statements are not historical facts but rather are based on our current beliefs, assumptions and exp

EX-99.2 3 acr-ex9929.htm EX-99.2 ACRES Commercial Realty Corp. Third Quarter 2021 Earnings Presentation November 4, 2021 Exhibit 99.2 Forward Looking Statements This presentation contains forward-looking statements within the meaning of federal securities laws. These forward-looking statements are not historical facts but rather are based on our current beliefs, assumptions and expectations. These

November 4, 2021 8-K

Regulation FD Disclosure, Financial Statements and Exhibits, Results of Operations and Financial Condition

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): November 4, 2021 ACRES Commercial Realty Corp.

October 29, 2021 8-K

Financial Statements and Exhibits

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): October 26, 2021 ACRES Commercial Realty Corp.

October 29, 2021 EX-99.2

SECOND AMENDMENT TO Master repurchase agreement AND FIRST AMENDMENT TO FEE LETTER

Exhibit 99.2 SECOND AMENDMENT TO Master repurchase agreement AND FIRST AMENDMENT TO FEE LETTER THIS SECOND AMENDMENT TO MASTER REPURCHASE AGREEMENT AND FIRST AMENDMENT TO FEE LETTER, dated October 29, 2021 (this ?Amendment?), is entered into by and between BARCLAYS BANK PLC, a public limited company organized under the laws of England and Wales (including any successor thereto, ?Purchaser?), and R

October 29, 2021 EX-99.1

AMENDMENT NO. 3 TO MASTER REPURCHASE AGREEMENT AND GUARANTEE AGREEMENT

Exhibit 99.1 AMENDMENT NO. 3 TO MASTER REPURCHASE AGREEMENT AND GUARANTEE AGREEMENT AMENDMENT NO. 3 TO MASTER REPURCHASE AGREEMENT AND GUARANTEE AGREEMENT, dated as of October 26, 2021 (this ?Amendment?), between RCC REAL ESTATE SPE 8, LLC (?Seller?), a Delaware limited liability company, ACRES COMMERCIAL REALTY CORP, f/k/a Exantas Capital Corp., a Maryland corporation (?Guarantor?), and JPMORGAN

October 29, 2021 EX-99.3

THIRD AMENDMENT TO GUARANTY

Exhibit 99.3 THIRD AMENDMENT TO GUARANTY THIRD AMENDMENT TO GUARANTY, dated as of October 29, 2021 (this ?Amendment?), made by ACRES COMMERCIAL REALTY CORP. (f/k/a Exantas Capital Corp. f/k/a Resource Capital Corp.), a corporation organized under the laws of the State of Maryland (?Guarantor?), for the benefit of BARCLAYS BANK PLC, a public limited company organized under the laws of England and W

October 7, 2021 8-K

Financial Statements and Exhibits

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): October 4, 2021 ACRES Commercial Realty Corp.

October 7, 2021 EX-1.1

Equity Distribution Agreement, dated October 4, 2021, by and among ACRES Commercial Realty Corp., ACRES Capital, LLC and JonesTrading Institutional Services LLC. (31)

EX-1.1 2 acr-ex1110.htm EX-1.1 Exhibit 1.1 ACRES Commercial Realty Corp Up to 2,200,000 Shares of 7.875% Series D Cumulative Redeemable Preferred Stock ($0.001 par value per share) EQUITY DISTRIBUTION AGREEMENT Dated: October 4, 2021 TABLE OF CONTENTS SECTION 1. Description of Securities 1 SECTION 2. Placements 2 SECTION 3. Sale of Placement Securities by the Placement Agent 3 SECTION 4. Suspensio

October 4, 2021 424B5

2,200,000 Shares Acres Commercial Realty Corp. 7.875% Series D Cumulative Redeemable Preferred Stock

Table of Contents Filed Pursuant to Rule 424(b)(5) Registration Number 333-254315 PROSPECTUS SUPPLEMENT (To Prospectus dated April 20, 2021) 2,200,000 Shares Acres Commercial Realty Corp.

September 10, 2021 8-K

Other Events

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): September 7, 2021 ACRES Commercial Realty Corp.

September 2, 2021 8-K

Financial Statements and Exhibits, Other Events

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): September 1, 2021 ACRES Commercial Realty Corp.

September 2, 2021 EX-99.1

AMENDMENT NO. 2 TO MASTER REPURCHASE AGREEMENT

EX-99.1 2 acr-ex9919.htm EX-99.1 EXHIBIT 99.1 AMENDMENT NO. 2 TO MASTER REPURCHASE AGREEMENT AMENDMENT NO. 2 TO MASTER REPURCHASE AGREEMENT, dated as of September 1, 2021 (this “Amendment”), between RCC REAL ESTATE SPE 8, LLC (“Seller”), a Delaware limited liability company, and JPMORGAN CHASE BANK, NATIONAL ASSOCIATION, a national banking association (the “Buyer”). Capitalized terms used but not

August 27, 2021 8-K

Current Report

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): August 24, 2021 ACRES Commercial Realty Corp.

August 20, 2021 EX-10.1

Agreement between the Company, OCM XAN Holdings PT, LLC and the Massachusetts Mutual Life Insurance Company, dated August 18, 2021. (29)

Exhibit 10.1 ACRES Commercial Realty Corp. 12% Senior Notes due July 31, 2027 Dated as of August 18, 2021 OCM XAN Holdings PT, LLC Massachusetts Mutual Life Insurance Company Ladies and Gentlemen: Pursuant to Section 10.2 of that certain Note and Warrant Purchase Agreement dated July 31, 2020, by and between ACRES Commercial Realty Corp., formerly known as Exantas Capital Corp. (the ?Company?), OC

August 20, 2021 8-K

Financial Statements and Exhibits

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): August 18, 2021 ACRES Commercial Realty Corp.

August 17, 2021 8-K

Entry into a Material Definitive Agreement, Financial Statements and Exhibits, Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): August 16, 2021 ACRES Commercial Realty Corp.

August 17, 2021 EX-4.1

Base Indenture, dated August 16, 2021, between the Company and the Trustee.

Exhibit 4.1 ACRES COMMERCIAL REALTY CORP. as Issuer, and WELLS FARGO BANK, NATIONAL ASSOCIATION, as Trustee INDENTURE Dated as of August 16, 2021 Debt Securities CROSS-REFERENCE TABLE TIA Section Indenture Section 310 (a ) 7.10 (b ) 7.10 (c ) N.A. 311 (a ) 7.11 (b ) 7.11 (c ) N.A. 312 (a ) 5.01 (b ) 5.02 (c ) 5.02 313 (a ) 5.03 (b ) 5.03 (c ) 13.03 (d ) 5.03 314 (a ) 4.05; 4.06 (b ) N.A. (c )(1) 1

August 17, 2021 EX-4.2

First Supplemental Indenture, dated August 16, 2021, between the Company and the Trustee.

EX-4.2 3 acr-ex4211.htm EX-4.2 Exhibit 4.2 ACRES COMMERCIAL REALTY CORP. as Issuer, and WELLS FARGO BANK, National Association as Trustee 5.75% SENIOR NOTES DUE 2026 FIRST SUPPLEMENTAL INDENTURE Dated as of August 16, 2021 TO THE INDENTURE Dated as of August 16, 2021 TABLE OF CONTENTS Page ARTICLE I RELATION TO BASE INDENTURE; DEFINITIONS; INTERPRETATION 1 SECTION 1.1 Relation to Base Indenture. 1

August 12, 2021 SC 13G

ACR / Acres Commercial Realty Corp / Eagle Point Credit Management LLC - SC 13G Passive Investment

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 13G Under the Securities Exchange Act of 1934 (Amendment No. )* ACRES COMMERCIAL REALTY CORP. (Name of Issuer) Common Stock (Title of Class of Securities) 00489Q102 (CUSIP Number(s)) August 2, 2021 (Date of Event Which Requires Filing of this Statement) Check the appropriate box to designate the rule pursuant to which

August 11, 2021 EX-99.1

ACRES Commercial Realty Corp. Announces Pricing of $150 Million Offering of 5.75% Senior Unsecured Notes due 2026

EX-99.1 3 acr-ex9919.htm EX-99.1 Exhibit 99.1 ACRES Commercial Realty Corp. Announces Pricing of $150 Million Offering of 5.75% Senior Unsecured Notes due 2026 WESTBURY, N.Y., August 9, 2021 /PRNewswire/ - ACRES Commercial Realty Corp. (NYSE: ACR) (the “Company”) announced today the pricing of its underwritten public offering of $150 million aggregate principal amount of its 5.75% Senior Unsecured

August 11, 2021 424B5

$150,000,000 Acres Commercial Realty Corp. 5.75% Senior Notes due 2026

Table of Contents Filed Pursuant to Rule 424(b)(5) Registration Number 333-254315 PROSPECTUS SUPPLEMENT (To Prospectus dated April 20, 2021) $150,000,000 Acres Commercial Realty Corp.

August 11, 2021 EX-1.1

Underwriting Agreement, dated August 9, 2021, by and among ACRES Commercial Realty Corp., ACRES Capital, LLC and Raymond James & Associates, Inc.

Exhibit 1.1 ACRES COMMERCIAL REALTY CORP. $150,000,000 5.75% Senior Notes Due 2026 UNDERWRITING AGREEMENT Dated: August 9, 2021 Table of Contents Page SECTION 1. Representations and Warranties 2 SECTION 2. Sale and Delivery to Underwriters; Closing 13 SECTION 3. Covenants of the Company 14 SECTION 4. Covenants of the Manager 17 SECTION 5. Payment of Expenses 17 SECTION 6. Conditions of Underwriter

August 11, 2021 8-K

Regulation FD Disclosure, Financial Statements and Exhibits

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): August 9, 2021 ACRES Commercial Realty Corp.

August 10, 2021 FWP

ACRES Commercial Realty Corp. Pricing Term Sheet $150,000,000 5.75% Senior Notes Due 2026

Issuer Free Writing Prospectus Filed pursuant to Rule 433 Registration No. 333-254315 August 9, 2021 ACRES Commercial Realty Corp. Pricing Term Sheet $150,000,000 5.75% Senior Notes Due 2026 This pricing term sheet is qualified in its entirety by reference to the preliminary prospectus supplement dated August 9, 2021 and the accompanying prospectus (together, the ?Preliminary Prospectus?) of ACRES

August 9, 2021 424B5

SUBJECT TO COMPLETION, DATED AUGUST 9, 2021

Table of Contents The information in this preliminary prospectus supplement and the accompanying prospectus is not complete and may be changed.

August 6, 2021 10-Q

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☑ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended June 30, 2021 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission File Number: 1-32733 ACRES COMMER

August 6, 2021 EX-10.6

Second Amendment to Loan and Servicing Agreement, dated as of May 25, 2021, among RCC Real Estate SPE Holdings LLC, RCC Real Estate SPE 9 LLC, Massachusetts Mutual Life Insurance Company and Wells Fargo Bank, National Association as the Administrative Agent. (Filed previously as an exhibit to the Company’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2021.)

Exhibit 10.6(c) SECOND AMENDMENT TO LOAN AND SERVICING AGREEMENT This Second Amendment to Loan and Servicing Agreement dated as of May 25, 2021 (this ?Amendment?), is among RCC Real Estate SPE Holdings LLC (?Holdings?), RCC Real Estate SPE 9 LLC (the ?Borrower?) and the Lenders party hereto. PRELIMINARY STATEMENTS: 1.Reference is made to the Loan and Servicing Agreement dated as of July 31, 2020 (

August 4, 2021 EX-99.1

ACRES COMMERCIAL REALTY CORP. REPORTS RESULTS FOR THREE AND SIX MONTHS ENDED JUNE 30, 2021

EX-99.1 2 acr-ex9918.htm EX-99.1 Exhibit 99.1 ACRES COMMERCIAL REALTY CORP. REPORTS RESULTS FOR THREE AND SIX MONTHS ENDED JUNE 30, 2021 Westbury, NY, August 4, 2021 – ACRES Commercial Realty Corp. (NYSE: ACR) (“ACR” or the “Company”), a real estate investment trust that is primarily focused on originating, holding and managing commercial real estate mortgage loans and other commercial real estate

August 4, 2021 EX-99.2

Forward Looking Statements This presentation contains forward-looking statements within the meaning of federal securities laws. These forward-looking statements are not historical facts but rather are based on our current beliefs, assumptions and exp

ACRES Commercial Realty Corp. Second Quarter 2021 Earnings Presentation August 4, 2021 Exhibit 99.2 Forward Looking Statements This presentation contains forward-looking statements within the meaning of federal securities laws. These forward-looking statements are not historical facts but rather are based on our current beliefs, assumptions and expectations. These beliefs, assumptions and expectat

August 4, 2021 8-K

Regulation FD Disclosure, Financial Statements and Exhibits, Results of Operations and Financial Condition

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): August 4, 2021 ACRES Commercial Realty Corp.

July 14, 2021 S-8

As filed with the Securities and Exchange Commission on July 14, 2021

As filed with the Securities and Exchange Commission on July 14, 2021 Registration No.

July 1, 2021 8-K

Financial Statements and Exhibits

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): June 28, 2021 ACRES Commercial Realty Corp.

July 1, 2021 SC 13G/A

ACR / Acres Commercial Realty Corp / BRIGADE CAPITAL MANAGEMENT, LP Passive Investment

SC 13G/A 1 d887975413g-a.htm UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, DC 20549 SCHEDULE 13G Under the Securities Exchange Act of 1934 (Amendment No. 2)* ACRES Commercial Realty Corp. (Name of Issuer) Common Stock, $0.001 par value (Title of Class of Securities) 00489Q102 (CUSIP Number) June 21, 2021 (Date of Event Which Requires Filing of this Statement) Check the appropriate b

July 1, 2021 EX-1.1

Underwriting Agreement, dated June 28, 2021, by and among ACRES Commercial Realty Corp., ACRES Capital, LLC and Raymond James & Associates, Inc.

EX-1.1 2 acr-ex116.htm EX-1.1 Exhibit 1.1 ACRES COMMERCIAL REALTY CORP. 2,000,000 Shares of 7.875% Series D Cumulative Redeemable Preferred Stock UNDERWRITING AGREEMENT Dated: June 28, 2021 Table of Contents Page SECTION 1. Representations and Warranties 2 SECTION 2. Sale and Delivery to Underwriters; Closing 14 SECTION 3. Covenants of the Company 15 SECTION 4. Covenants of the Manager 18 SECTION

June 29, 2021 424B5

2,000,000 Shares Acres Commercial Realty Corp. 7.875% Series D Cumulative Redeemable Preferred Stock (Liquidation Preference $25.00 Per Share)

424B5 1 d198991d424b5.htm 424B5 Table of Contents Filed Pursuant to Rule 424(b)(5) Registration Number 333-254315 PROSPECTUS SUPPLEMENT (To Prospectus dated April 20, 2021) 2,000,000 Shares Acres Commercial Realty Corp. 7.875% Series D Cumulative Redeemable Preferred Stock (Liquidation Preference $25.00 Per Share) We are offering 2,000,000 shares of our 7.875% Series D Cumulative Redeemable Prefer

June 28, 2021 424B5

SUBJECT TO COMPLETION, DATED JUNE 28, 2021

424B5 1 d198991d424b5.htm 424B5 Table of Contents Filed Pursuant to Rule 424(b)(5) Registration Number 333-254315 The information in this preliminary prospectus supplement and the accompanying prospectus is not complete and may be changed. This preliminary prospectus supplement and the accompanying prospectus are not an offer to sell nor do they seek an offer to buy these securities in any jurisdi

June 28, 2021 FWP

ISSUER GENERAL USE FREE WRITING PROSPECTUSES

FWP 1 d119401dfwp.htm FWP ISSUER GENERAL USE FREE WRITING PROSPECTUSES Issuer Free Writing Prospectus Filed pursuant to Rule 433 Registration No. 333-254315J June 28, 2021 ACRES Commercial Realty Corp. Pricing Term Sheet 7.875% Series D Cumulative Redeemable Preferred Stock (Reopening) This pricing term sheet is qualified in its entirety by reference to the preliminary prospectus supplement dated

June 9, 2021 8-K

Financial Statements and Exhibits, Submission of Matters to a Vote of Security Holders

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): June 9, 2021 ACRES Commercial Realty Corp.

June 9, 2021 EX-10.1

Form of Stock Award Agreement under the Manager Incentive Plan.

EX-10.1 2 acr-ex1018.htm EX-10.1 Exhibit 10.1 STOCK AWARD AGREEMENT (Manager Incentive Plan) THIS AGREEMENT, dated the day of , 2021 (the “Date of Grant”), between ACRES Commercial Realty Corp., a Maryland corporation (the “Company”) and (the “Grantee”), is made pursuant and subject to the provisions of the Company’s Manager Incentive Plan (the “Plan”). All terms used herein that are defined in th

June 1, 2021 8-K

Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year, Financial Statements and Exhibits

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): May 28, 2021 ACRES Commercial Realty Corp.

June 1, 2021 EX-3.1

Articles of Amendment, effective May 28, 2021.

EX-3.1 2 acr-ex318.htm EX-3.1 Exhibit 3.1 ACRES COMMERCIAL REALTY CORP. ARTICLES OF AMENDMENT ACRES Commercial Realty Corp., a Maryland corporation (the “Corporation”), hereby certifies to the State Department of Assessments and Taxation of Maryland that: FIRST: Article V of the charter of the Corporation (the “Charter”) is hereby amended by deleting the first two sentences of Section 5.1 and inse

June 1, 2021 DEFA14A

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 Filed by the Registrant ☒ Filed by a Party other than the Registrant ☐ Check the appropriate box: ☐ Preliminary Proxy Statement ☐ Confidential, for use of the Commission Only (as permitted by Rule 14a-6(e)(2)) ☐ Definitive

May 28, 2021 CERT

NYSE CERTIFICATION

New York Stock Exchange 11 Wall Street New York, NY 10005 May 28, 2021 Chief, Information Technology Securities and Exchange Commission Division of Corporate Finance 100 F Street, NE MS 3040 Washington, DC 20549 To whom it may concern: The New York Stock Exchange certifies its approval for listing and registration of the 7.

May 28, 2021 8-A12B

Form 8-A

8-A12B 1 d142987d8a12b.htm 8-A12B UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-A FOR REGISTRATION OF CERTAIN CLASSES OF SECURITIES PURSUANT TO SECTION 12(b) OR 12(g) OF THE SECURITIES EXCHANGE ACT OF 1934 ACRES COMMERCIAL REALTY CORP. (Exact name of registrant as specified in its charter) Maryland 20-2287134 (State of incorporation or organization) (I.R.S. Employe

May 21, 2021 EX-4.1

Form of Certificate for 7.875% Series D Cumulative Redeemable Preferred Stock. (5)

EX-4.1 3 d173347dex41.htm EX-4.1 Exhibit 4.1 STOCK CERTIFICATE 7.875% SERIES D CUMULATIVE REDEEMABLE PREFERRED STOCK, PAR VALUE $0.001 PER SHARE OF INCORPORATED UNDER THE LAWS OF THE STATE OF MARYLAND Certificate Number: Shares CUSIP: 00489Q 300 ACRES Commercial Realty Corp., a Maryland corporation (the “Company”), hereby certifies that (together with any assignee of this Certificate, the “Holder”

May 21, 2021 8-K

Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year, Material Modification to Rights of Security Holders, Financial Statements and Exhibits, Other Events

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, DC 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): May 19, 2021 ACRES Commercial Realty Corp.

May 21, 2021 EX-3.1

Articles Supplementary 7.875% Series D Cumulative Redeemable Preferred Stock, as corrected.

Exhibit 3.1 ACRES COMMERCIAL REALTY CORP. ARTICLES SUPPLEMENTARY 7.875% SERIES D CUMULATIVE REDEEMABLE PREFERRED STOCK ACRES Commercial Realty Corp., a Maryland corporation (the ?Corporation?), hereby certifies to the State Department of Assessments and Taxation of Maryland (the ?MSDAT?) that: FIRST: Pursuant to authority expressly vested in the Board of Directors of the Corporation (the ?Board?)

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