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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

SCHEDULE 13G

UNDER THE SECURITIES EXCHANGE ACT OF 1934

(Name of Issuer)

(Title of Class of Securities)

(CUSIP Number)

(Date of Event Which Requires Filing of this Statement)

Check the appropriate box to designate the rule pursuant to which this Schedule is filed:

Rule 13d-1(b)

Rule 13d-1(c)

Rule 13d-1(d)

X0202 SCHEDULE 13D 0001395107 XXXXXXXX LIVE Common Stock 08/06/2026 false 0001332551 00489Q102 ACRES Commercial Realty Corp. 390 RXR Plaza Uniondale NY 11556 Jaclyn Jesberger (516) 535-0015 ACRES Commercial Realty Corp. 390 RXR Plaza Uniondale NY 11556 0001395107 N Mark Fogel OO N X1 1447218.00 0.00 1447218.00 0.00 1447218.00 N 10.76 IN The calculation of the foregoing percentage is based on 13,452,489 shares of Common Stock outstanding, as reported in the periodic report on Form 8-K of ACRES Commercial Realty Corp. as filed with the Securities and Exchange Commission on August 6, 2026. Common Stock ACRES Commercial Realty Corp. 390 RXR Plaza Uniondale NY 11556 Mark Fogel 390 RXR Plaza, Uniondale, New York, 11556 ACRES Commercial Realty Corp. -President Not applicable Not applicable United States of America On April 29, 2026, ACRES Commercial Realty Corp. (the "Company") and ACRES Holdings Sub LLC ("Merger Sub"), a subsidiary of the Company, on the one hand, and ACRES Capital Corp ("ACC") and ACRES Capital, LLC, a subsidiary of ACC and the external manager of the Company (the "Manager"), on the other hand, entered into an Agreement and Plan of Merger (the "Merger Agreement"), pursuant to which ACC will be merged with and into Merger Sub, with Merger Sub surviving as a wholly-owned subsidiary of the Company (the "Merger"). The Merger was completed pursuant to the terms of the Merger Agreement on August 6, 2026 (the "Effective Time"). At the Effective Time, each outstanding share of common stock, $0.0001 par value per share, of ACC ("ACC Common Stock") was converted into 2.61882 shares of common stock, $0.001 par value per share, of the Company (the "ACR Common Stock"). As a result of the reporting person's ownership of the Manager, Mr. Fogel received an aggregate of 1,440,552 shares of ACR Common Stock in connection with the Merger. (a) See Item 3 for a discussion of the Merger. (b) See Item 3 for a discussion of the Merger. (c) Not applicable (d) Not applicable (e) Not applicable (f) Not applicable (g) Not applicable (h) Not applicable (i) Not applicable (j) Not applicable Mark Fogel Amount beneficially owned: 1,447,218 Percentage: 10.76% The calculation of the foregoing percentage is based on 13,452,489 shares of Common Stock outstanding, as reported in the periodic report on Form 8-K of ACRES Commercial Realty Corp. as filed with the Securities and Exchange Commission on August 6, 2026. Andrew Fentress Number of shares to which the Reporting Person has: i. Sole power to vote or to direct the vote: 1,447,218 ii. Shared power to vote or to direct the vote: 0 iii. Sole power to dispose or to direct the disposition of: 1,447,218 iv. Shared power to dispose or to direct the disposition of: 0 Not applicable Not applicable Not applicable Not applicable Exhibit 10.1 - Agreement and Plan of Merger, dated April 29, 2026, by and among ACRES Commercial Realty Corp. ACRES Holdings Sub LLC, ACRES Capital Corp and ACRES Capital, LLC (incorporated by reference to Exhibit 2.1 to the Company's Current Report on Form 8-K (File No. 001-32733) filed with the SEC on April 30, 2026). Mark Fogel /s/ Mark Fogel Mark Fogel 08/06/2026