# EDGAR Filing Document

**Accession Number:** 0000946155
**File Stem:** 0000000000-23-002593
**Filing Date:** 2023-3
**Character Count:** 2405
**Document Hash:** 4af55ba530004cfa791be64dafbc5b8e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002593.hdr.sgml**: 20230530

**ACCESSION NUMBER**: 0000000000-23-002593

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230316

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** TIAA REAL ESTATE ACCOUNT
- **CENTRAL INDEX KEY:** 0000946155
- **STANDARD INDUSTRIAL CLASSIFICATION:** REAL ESTATE [6500]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** NY
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**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
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001628280-23-007475

## Text-Extract

```

United States securities and exchange commission logo

                          March 16, 2023

       Scott Thomas
       Attorney-in-Fact
       TIAA Real Estate Account
       Teachers Insurance and Annuity Association of America
       730 Third Avenue
       New York, NY 10017-3206

                                                        Re: TIAA Real Estate
Account
                                                            Registration
Statement on Form S-1
                                                            Filed March 10,
2023
                                                            File No. 333-270449

       Dear Scott Thomas:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Pearlyne
Paulemon at 202-551-8714 with any questions.

                          Sincerely,

                          Division of Corporation Finance

                          Office of Real Estate & Construction
       cc:                                              Stephen M. Leitzell,
Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._