# EDGAR Filing Document

**Accession Number:** 0000946155
**File Stem:** 0000946155-26-000053
**Filing Date:** 2026-4
**Character Count:** 3589
**Document Hash:** a1e2814bb2d2411f77e556626ae3c7fe
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000946155-26-000053.hdr.sgml**: 20260601

**ACCESSION NUMBER**: 0000946155-26-000053

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260427

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** TIAA REAL ESTATE ACCOUNT
- **CENTRAL INDEX KEY:** 0000946155
- **STANDARD INDUSTRIAL CLASSIFICATION:** REAL ESTATE [6500]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 000000000
- **STATE OF INCORPORATION:** NY
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 730 THIRD AVE
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10017
- **BUSINESS PHONE:** 2124909000

**MAIL ADDRESS:**
- **STREET 1:** 730 THIRD AVE
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10017

![image_0.jpg](image_0.jpg)

---

| | |
|:---|:---|
| **TIAA Real Estate Account** <br>**c/o Teachers Insurance and Annuity Association of America**<br>730 Third Avenue<br>New York, NY 10017-3206 | **F. Scott Thomas, Esq.** <br>*Managing Director and Associate General Counsel*<br>*Product & Distribution Law*<br>704-988-3687 (tele)<br><u>sthomas@tiaa.org</u> |

---

April 27, 2026

**<u>VIA EDGAR</u>**

Division of Corporation Finance

Office of Real Estate & Construction

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

Attention: Catherine DeLorenzo

**Re: TIAA Real Estate Account Pre-Effective Amendment No. 1 to Registration Statement on Form S-1**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**(as amended, the "Registration Statement") (File No. 333-294258)** 

Ladies and Gentlemen:

&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to Rule 461 under the Securities Act of 1933, the undersigned, on behalf of the TIAA Real Estate Account (the "Account"), hereby requests to accelerate the effectiveness date of the Account's above-captioned Registration Statement for certain variable annuity contract accumulation units as soon as reasonably practicable by 9:00 a.m. EDT on Friday, May 1, 2026.

The Account hereby acknowledges that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Account from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the Account may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly yours,&nbsp;&nbsp;&nbsp;&nbsp;

TIAA REAL ESTATE ACCOUNT

By: &nbsp;&nbsp;&nbsp;&nbsp;TEACHERS INSURANCE AND ANNUITY

&nbsp;&nbsp;&nbsp;&nbsp;ASSOCIATION OF AMERICA

By:<u>/s/ F. Scott Thomas</u> 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;F. Scott Thomas, Esq.

Managing Director and Associate General Counsel