# EDGAR Filing Document

**Accession Number:** 0001332551
**File Stem:** 0001539497-26-001397
**Filing Date:** 2026-5
**Character Count:** 3788
**Document Hash:** 2d94ee6b69bc66ae203526db579dea02
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001539497-26-001397.hdr.sgml**: 20260512

**ACCESSION NUMBER**: 0001539497-26-001397

**CONFORMED SUBMISSION TYPE**: ABS-15G

**PUBLIC DOCUMENT COUNT**: 1

**CONFORMED PERIOD OF REPORT**: 20260331

**ITEM INFORMATION**: Periodic Filing of Rule 15Ga-1 Representations and Warranties Disclosure

**FILED AS OF DATE**: 20260512

**DATE AS OF CHANGE**: 20260512

**ABS RULE**: RULE-15GA1

**PERIOD START**: 20250101

**ABS ASSET CLASS**: Commercial mortgages

**FILER**: 

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

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 025-04982
- **FILM NUMBER:** 26969473

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

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

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

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Resource Capital Corp.
- **DATE OF NAME CHANGE:** 20050708

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**WASHINGTON, D.C. 20549**

**FORM ABS-15G**

**ASSET-BACKED SECURITIZER**

**REPORT PURSUANT TO SECTION 15G**

**OF THE SECURITIES EXCHANGE ACT OF 1934**

**ACRES Commercial Realty Corp.**

(Exact name of securitizer as specified in its charter)

Check the appropriate box to indicate the filing obligation to which this form is intended to satisfy:

[X] Rule 15Ga-1 under the Exchange Act (17 CFR 240.15Ga-1) for the reporting period January 1, 2025 to March 31, 2026.

Date of Report (Date of earliest event reported): May 12, 2026

Commission File Number of securitizer: 025-04982

Central Index Key Number of securitizer: 0001332551

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| |
|:---|
| &nbsp;&nbsp;**Jaclyn Jesberger, 516-882-1662** |
| &nbsp;&nbsp;(Name and telephone number, including area code, <br> of the person to contact in connection with this filing) |

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Indicate by check mark whether the securitizer has no activity to report for the initial period pursuant to Rule 15Ga-1(c)(1): [_]

Indicate by check mark whether the securitizer has no activity to report for the quarterly period pursuant to Rule 15Ga-1(c)(2)(i): [X]

Indicate by check mark whether the securitizer has no activity to report for the annual period pursuant to Rule 15Ga-1(c)(2)(ii): [_]

[_] Rule 15Ga-2 under the Exchange Act (17 CFR 240.15Ga-2).

Central Index Key Number of sponsor: ___________

  <br> (Exact name of issuing entity as specified in its charter)

Central Index Key Number of issuing entity (if applicable): __________

Central Index Key Number of underwriter (if applicable): __________

  <br> (Name and telephone number, including area code, <br> of the person to contact in connection with this filing)

**INFORMATION TO BE INCLUDED IN THE REPORT**

**PART I: REPRESENTATION AND WARRANTY INFORMATION**

**Item 1.02 Periodic Filing of Rule 15Ga-1 Representations and Warranties Disclosure**

No activity to report.

**SIGNATURES**

Pursuant to the requirements of the Securities Exchange Act of 1934, the reporting entity has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

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| | |
|:---|:---|
| &nbsp;&nbsp;Date: May 12, 2026 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ACRES Commercial Realty Corp.<br>By: <u>/s/ Mark Fogel</u> <br> Name: Mark Fogel<br> Title: Director |

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