# EDGAR Filing Document

**Accession Number:** 0001327978
**File Stem:** 0001327978-23-000052
**Filing Date:** 2023-3
**Character Count:** 7532
**Document Hash:** ba386c932f67fd0127d50ce846c21378
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001327978-23-000052.hdr.sgml**: 20230322

**ACCESSION NUMBER**: 0001327978-23-000052

**CONFORMED SUBMISSION TYPE**: POS EX

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230322

**DATE AS OF CHANGE**: 20230322

**EFFECTIVENESS DATE**: 20230322

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Ares Real Estate Income Trust Inc.
- **CENTRAL INDEX KEY:** 0001327978
- **STANDARD INDUSTRIAL CLASSIFICATION:** REAL ESTATE INVESTMENT TRUSTS [6798]
- **IRS NUMBER:** 300309068
- **STATE OF INCORPORATION:** MD
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** POS EX
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-252212
- **FILM NUMBER:** 23753450

**BUSINESS ADDRESS:**
- **STREET 1:** ONE TABOR CENTER
- **STREET 2:** 1200 SEVENTEENTH STREET, SUITE 2900
- **CITY:** DENVER
- **STATE:** CO
- **ZIP:** 80202
- **BUSINESS PHONE:** (303)228-2200

**MAIL ADDRESS:**
- **STREET 1:** ONE TABOR CENTER
- **STREET 2:** 1200 SEVENTEENTH STREET, SUITE 2900
- **CITY:** DENVER
- **STATE:** CO
- **ZIP:** 80202

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Black Creek Diversified Property Fund Inc.
- **DATE OF NAME CHANGE:** 20170901

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Dividend Capital Diversified Property Fund Inc.
- **DATE OF NAME CHANGE:** 20120712

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Dividend Capital Total Realty Trust Inc.
- **DATE OF NAME CHANGE:** 20050520

**As filed with the Securities and Exchange Commission on March 22, 2023**

**Registration No. 333-252212**

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**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**WASHINGTON, D.C. 20549**

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**Post-Effective Amendment No. 12**

**to**

**Form S-11**

**FOR REGISTRATION UNDER THE SECURITIES ACT OF 1933**

**OF SECURITIES OF CERTAIN REAL ESTATE COMPANIES**

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**Ares Real Estate Income Trust Inc.**

(Exact name of registrant as specified in its charter)

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**One Tabor Center, 1200 Seventeenth Street, Suite 2900** 

**Denver, Colorado 80202**

**(303) 228-2200**

(Address, including zip code and telephone number, including area code, of the registrant's principal executive offices)

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**Jeffrey W. Taylor**

**Partner, Co-President**

**Ares Real Estate Income Trust Inc.**

**One Tabor Center, 1200 Seventeenth Street, Suite 2900**

**Denver, Colorado 80202**

**(303) 228-2200**

(Name, address, including zip code and telephone number, including area code, of agent for service)

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**Copies to:**

**Robert H. Bergdolt, Esq.**

**Christopher R. Stambaugh, Esq.**

**DLA Piper LLP (US)**

**4141 Parklake Avenue, Suite 300**

**Raleigh, North Carolina 27612-2350**

**(919) 786-2000**

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**Approximate date of commencement of proposed sale to the public:** This post-effective amendment is being filed pursuant to Rule 462(d)under the Securities Act and will be effective upon filing.

If any of the Securities being registered on this Form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the Securities Act, check the following box: ☒

If this Form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

If this Form is a post-effective amendment filed pursuant to Rule 462(c) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

If this Form is a post-effective amendment filed pursuant to Rule 462(d) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☒ Registration No. 333-252212

If delivery of this prospectus is expected to be made pursuant to Rule 434, check the following box. ☐

Indicate by check mark whether the Registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer", "smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange Act (Check One):

Large accelerated filer ☐ Accelerated filer ☐ Smaller reporting company ☐ <br> Non-accelerated filer ☒ Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐

**Explanatory Note**

This Post-Effective Amendment No. 12 to the Registration Statement on Form S-11 (No. 333-252212) is filed pursuant to Rule 462(d) solely to add certain exhibits not previously filed with respect to such Registration Statement.

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**PART II. Information Not Required in Prospectus**

**Item 36. Financial Statements and Exhibits**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)Exhibits. The following exhibits are filed as part of this Registration Statement:

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| | | |
|:---|:---|:---|
| **Exhibit<br>Number** |  | **Description** |
| 23.1 |  | [Consent of KPMG LLP](tmb-20230322xex23d1.htm) |

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**SIGNATURES**

Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-11 and has duly caused this Post-Effective Amendment No. 12 to Form S-11 Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Denver, State of Colorado, on March 22, 2023.

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| | |
|:---|:---|
| **ARES REAL ESTATE INCOME TRUST INC.** | **ARES REAL ESTATE INCOME TRUST INC.** |
| By: | /s/ JEFFREY W. TAYLOR |
|  | **Jeffrey W. Taylor**<br>***Partner, Co-President***<br>***(Principal Executive Officer)*** |

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Pursuant to the requirements of the Securities Act of 1933, this Form S-11 registration statement has been signed by the following persons in the following capacities on March 22, 2023.

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| | |
|:---|:---|
| **Signature** | **Title** |
| \* | Chairman of the Board and Director |
| **David A. Roth** |  |
| \* | Director |
| **Rajat Dhanda** |  |
| \* | Director |
| **Charles B. Duke** |  |
| \* | Director and Partner, Co-President |
| **Jay W. Glaubach** |  |
| **\*** | Director |
| **Brian P. Mathis** |  |
| \* | Director |
| **Daniel J. Sullivan** |  |
| \* | Director |
| **John P. Woodberry** |  |
| /s/ JEFFREY W. TAYLOR | Partner, Co-President |
| **Jeffrey W. Taylor** | (Principal Executive Officer) |
| /s/ LAINIE P. MINNICK | Managing Director, Chief Financial Officer and Treasurer |
| **Lainie P. Minnick** | (Principal Financial Officer and Principal Accounting Officer) |
| \*By: /s/ LAINIE P. MINNICK | Attorney-in-Fact |
| **Lainie P. Minnick** |  |

---

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## Exhibit 23.1

**Exhibit 23.1**

**Consent of Independent Registered Public Accounting Firm**

We consent to the use of our report dated March 20, 2023, with respect to the consolidated financial statements and financial statement schedule III of Ares Real Estate Income Trust Inc., included herein, and to the reference to our firm under the heading "Experts" in the prospectus.

/s/ KPMG LLP

Denver, Colorado

March 22, 2023

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