UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM ABS-15G
ASSET-BACKED SECURITIZER
REPORT PURSUANT TO SECTION 15G
OF THE SECURITIES EXCHANGE ACT OF 1934
ACRES Commercial Realty Corp.
(Exact name of securitizer as specified in its charter)
Check the appropriate box to indicate the filing obligation to which this form is intended to satisfy:
| [X] | Rule 15Ga-1 under the Exchange Act (17 CFR 240.15Ga-1) for the reporting period January 1, 2025 to March 31, 2026. |
Date of Report (Date of earliest event reported): May 12, 2026
Commission File Number of securitizer: 025-04982
Central Index Key Number of securitizer: 0001332551
| Jaclyn Jesberger, 516-882-1662 |
| (Name and telephone number, including area code, of the person to contact in connection with this filing) |
Indicate by check mark whether the securitizer has no activity to report for the initial period pursuant to Rule 15Ga-1(c)(1): [_]
Indicate by check mark whether the securitizer has no activity to report for the quarterly period pursuant to Rule 15Ga-1(c)(2)(i): [X]
Indicate by check mark whether the securitizer has no activity to report for the annual period pursuant to Rule 15Ga-1(c)(2)(ii): [_]
| [_] | Rule 15Ga-2 under the Exchange Act (17 CFR 240.15Ga-2). |
Central Index Key Number of sponsor: ___________
| (Exact name of issuing entity as specified in its charter) |
Central Index Key Number of issuing entity (if applicable): __________
Central Index Key Number of underwriter (if applicable): __________
| (Name and telephone number, including area code, of the person to contact in connection with this filing) |
INFORMATION TO BE INCLUDED IN THE REPORT
PART I: REPRESENTATION AND WARRANTY INFORMATION
Item 1.02 Periodic Filing of Rule 15Ga-1 Representations and Warranties Disclosure
No activity to report.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the reporting entity has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
| Date: May 12, 2026 |
ACRES Commercial Realty Corp.
By: /s/ Mark Fogel Name: Mark Fogel Title: Director |