# EDGAR Filing Document

**Accession Number:** 0000946155
**File Stem:** 0000000000-26-002859
**Filing Date:** 2026-3
**Character Count:** 2211
**Document Hash:** d75126c8ebfcb8257fa0efa1254a496f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-26-002859.hdr.sgml**: 20260601

**ACCESSION NUMBER**: 0000000000-26-002859

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260320

**FILED FOR**: 

**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:** UPLOAD
- **SEC FILE NUMBER:** 333-294258

**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**: 0000946155-26-000021

## Text-Extract

```

                                                           March 20, 2026

Colbert Narcisse
Senior Executive Vice President
TIAA REAL ESTATE ACCOUNT
c/o 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 12, 2026
           File No. 333-294258
Dear Colbert Narcisse:

       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 Catherine De Lorenzo at 202-551-3772 with any questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Real
Estate & Construction
cc:    Harry Eisenstein, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._