CERTIFICATION
I, Eldron C. Blackwell, certify that:
1.
I have reviewed this annual report on Form 10-K/A (Amendment No. 1) of ACRES Commercial Realty Corp. and
2.
Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report.
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April 30, 2026 |
/s/ Eldron C. Blackwell |
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Eldron C. Blackwell |
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Senior Vice President and Chief Financial Officer |