# EDGAR Filing Document

**Accession Number:** 0000946155
**File Stem:** 0000946155-26-000054
**Filing Date:** 2026-4
**Character Count:** 2338
**Document Hash:** 037ed30e6852a58a2c56eea99e79172f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000946155-26-000054.hdr.sgml**: 20260601

**ACCESSION NUMBER**: 0000946155-26-000054

**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_0a.jpg](image_0a.jpg)

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| | |
|:---|:---|
| **TIAA-CREF Individual & Institutional Services, LLC**<br>**730 Third Avenue 6**<sup>th</sup> **Floor** <br>**New York, NY 10017-3206** | **Julian D'Ambrosi** <br>Chairman/President/CEO, <br>TIAA-CREF Individual & Institutional Services, LLC<br>908-370-7708 (tele)<br>julian.dambrosi@tiaa.org |

---

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 (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, as principal distributor for the TIAA Real Estate Account (the "Company"), hereby joins a request by Teachers Insurance and Annuity Association of America, on behalf of the Company, to accelerate the effectiveness date of the Company'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.

Very truly yours,

TIAA-CREF INDIVIDUAL & INSTITUTIONAL

SERVICES, LLC

By: <u>/s/ Julian D'Ambrosi</u>

Name: Julian D'Ambrosi

Title: Chairman/President/CEO&nbsp;&nbsp;&nbsp;&nbsp;

cc: F. Scott Thomas, Esq. (via interoffice)

<br>