ACRES Commercial Realty insider holds 10.76% stake

ACRES Commercial Realty Corp. president Mark Fogel reports beneficial ownership of 1,447,218 shares of the company’s common stock, representing 10.76% of the outstanding class, based on 13,452,489 shares of common stock reported outstanding.

Rhea-AI Filing Summary

ACRES Commercial Realty Corp. president Mark Fogel reports beneficial ownership of 1,447,218 shares of the company’s common stock, representing 10.76% of the outstanding class, based on 13,452,489 shares of common stock reported outstanding.

This position largely reflects completion of a merger on August 6, 2026, in which ACRES Capital Corp. was merged into a subsidiary of ACRES Commercial Realty. Each ACC common share was converted into 2.61882 ACRES Commercial Realty common shares, and Fogel received 1,440,552 shares through his ownership of the external manager involved in the transaction.

Filing Explained

The filing reports that Mark Fogel has sole voting and dispositive power over 1,447,218 ACRES Commercial Realty common shares, representing 10.76% of the class, with no shared voting or dispositive power disclosed; the ownership position is therefore held under his sole reported control.

Key Figures

Beneficial ownership: 1,447,218 shares Ownership percentage: 10.76 % Shares outstanding: 13,452,489 shares +3 more

6 metrics

Beneficial ownership 1,447,218 shares Shares of ACRES Commercial Realty common stock beneficially owned by Mark Fogel

Ownership percentage 10.76 % Percentage of ACRES Commercial Realty common stock class beneficially owned by Mark Fogel

Shares outstanding 13,452,489 shares ACRES Commercial Realty common stock outstanding as referenced in the Form 8-K dated August 6, 2026

Shares received in merger 1,440,552 shares ACRES Commercial Realty common shares received by Mark Fogel in connection with the merger

Merger exchange ratio 2.61882 Number of ACRES Commercial Realty shares issued for each ACC common share in the merger

Date of event August 6, 2026 Effective Time of the merger and date requiring the Schedule 13D filing

Key Terms

Agreement and Plan of Merger, Effective Time, beneficially owned, dispositive power, +1 more

5 terms

Agreement and Plan of Merger regulatory

"entered into an Agreement and Plan of Merger (the "Merger Agreement"), pursuant to which"

An Agreement and Plan of Merger is a formal document where two companies agree to combine into one, outlining how the process will happen. It’s like a step-by-step plan for merging, and it matters because it shows both sides have agreed on the details before the official transition takes place.

Effective Time regulatory

"The Merger was completed pursuant to the terms ... on August 6, 2026 (the "Effective Time")."

The exact clock time when a regulatory filing, approval, or corporate action formally becomes legally active; from that moment the change is binding and can be acted on. Investors care because the effective time marks when ownership, rights, trading rules, or new securities take effect — like a light switch turning on a contract or transaction — which determines when risks, benefits and market reactions begin.

beneficially owned financial

"Amount beneficially owned: 1,447,218 Percentage: 10.76%"

Beneficially owned describes securities or assets where a person has the economic rights and control—such as the right to receive dividends and to direct voting—even if legal title is held in another name. Think of it like having the keys and using a car that’s registered to someone else: you get the benefits and make decisions. Investors care because beneficial ownership reveals who truly controls value and voting power, affecting corporate decisions and takeover dynamics.

dispositive power financial

"Sole Dispositive Power 1,447,218.00 10 | Shared Dispositive Power 0.00"

Dispositive power is the authority to decide the final outcome of an asset, legal claim, contract, or corporate action — in effect the power to dispose of or resolve something. For investors it matters because whoever holds that authority can determine who gets paid, who controls an asset or vote, and how risks and returns are allocated; think of it like holding the key that lets you lock in the winner or loser in a deal.

wholly-owned subsidiary financial

"Merger Sub surviving as a wholly-owned subsidiary of the Company"

A wholly-owned subsidiary is a company whose entire ownership is held by another company, called the parent, so the parent controls all shares, board appointments and major decisions. For investors this matters because the subsidiary’s profits, losses, assets and liabilities are treated as part of the parent’s financial picture, affecting valuation and risk exposure — imagine a parent owning a single storefront outright and consolidating its receipts and bills into the parent’s books.

FAQ

AI-generated questions and answers. How Rhea-AI works. Not financial advice.

What ownership stake did Mark Fogel report in ACRES Commercial Realty (ACR)?

Mark Fogel reported beneficial ownership of 1,447,218 ACRES Commercial Realty common shares, representing 10.76% of the company’s outstanding common stock, calculated using 13,452,489 shares reported outstanding as of August 6, 2026.

How did the August 6, 2026 merger impact ownership in ACRES Commercial Realty (ACR)?

The August 6, 2026 merger converted each ACC common share into 2.61882 ACRES Commercial Realty shares. Through this transaction, Mark Fogel received 1,440,552 ACRES Commercial Realty common shares tied to his ownership of the external manager.

What share count was used to calculate Mark Fogel’s 10.76% stake in ACR?

The 10.76% ownership figure is based on 13,452,489 ACRES Commercial Realty common shares outstanding, as reported in a company Form 8-K dated August 6, 2026, and cited in the ownership calculation.

What is the share exchange ratio in the ACRES Capital Corp and ACRES Commercial Realty (ACR) merger?

Each share of ACRES Capital Corp common stock was converted into 2.61882 shares of ACRES Commercial Realty common stock, with ACRES Holdings Sub LLC surviving as a wholly owned subsidiary after the merger.

What role does Mark Fogel hold at ACRES Commercial Realty (ACR)?

Mark Fogel is identified as President of ACRES Commercial Realty Corp. and, through his ownership of the company’s external manager, became the beneficial owner of 1,447,218 ACRES Commercial Realty common shares following the merger.

AI-generated analysis. How Rhea-AI works. Not financial advice.

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Available on EDGAR 08/07/2026 - 04:06 PM Accepted by SEC EDGAR 08/07/2026 - 04:05 PM Learn about SEC filing dates

SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

SCHEDULE 13D

Under the Securities Exchange Act of 1934

ACRES Commercial Realty Corp.

(Name of Issuer)

Common Stock

(Title of Class of Securities)

00489Q102

(CUSIP Number)

Jaclyn Jesberger
ACRES Commercial Realty Corp., 390 RXR Plaza
Uniondale, NY, 11556
(516) 535-0015

(Name, Address and Telephone Number of Person Authorized to Receive Notices and Communications)

08/06/2026

(Date of Event Which Requires Filing of This Statement)

If the filing person has previously filed a statement on Schedule 13G to report the acquisition that is the subject of this Schedule 13D, and is filing this schedule because of §§ 240.13d-1(e), 240.13d-1(f) or 240.13d-1(g), check the following box.

The information required on the remainder of this cover page shall not be deemed to be "filed" for the purpose of Section 18 of the Securities Exchange Act of 1934 ("Act") or otherwise subject to the liabilities of that section of the Act but shall be subject to all other provisions of the Act (however, see the Notes).

schemaVersion:

SCHEDULE 13D

CUSIP Number(s): 00489Q102

1

Name of reporting person

Mark Fogel

2

Check the appropriate box if a member of a Group (See Instructions)

(a)
(b)

3

SEC use only

4

Source of funds (See Instructions)

OO

5

Check if disclosure of legal proceedings is required pursuant to Items 2(d) or 2(e)

6

Citizenship or place of organization

UNITED STATES

Number of Shares Beneficially Owned by Each Reporting Person With:

7	Sole Voting Power 1,447,218.00
8	Shared Voting Power 0.00
9	Sole Dispositive Power 1,447,218.00
10	Shared Dispositive Power 0.00

11

Aggregate amount beneficially owned by each reporting person

1,447,218.00

12

Check if the aggregate amount in Row (11) excludes certain shares (See Instructions)

13

Percent of class represented by amount in Row (11)

10.76 %

14

Type of Reporting Person (See Instructions)

IN

Comment for Type of Reporting Person:

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.

SCHEDULE 13D

Item 1.	Security and Issuer
(a)	Title of Class of Securities: Common Stock
(b)	Name of Issuer: ACRES Commercial Realty Corp.
(c)	Address of Issuer's Principal Executive Offices: 390 RXR Plaza, Uniondale, NEW YORK , 11556.
Item 2.	Identity and Background
(a)	Mark Fogel
(b)	390 RXR Plaza, Uniondale, New York, 11556
(c)	ACRES Commercial Realty Corp. -President
(d)	Not applicable
(e)	Not applicable
(f)	United States of America
Item 3.	Source and Amount of Funds or Other Consideration
	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.
Item 4.	Purpose of Transaction
	(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
Item 5.	Interest in Securities of the Issuer
(a)	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.
(b)	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
(c)	Not applicable
(d)	Not applicable
(e)	Not applicable
Item 6.	Contracts, Arrangements, Understandings or Relationships With Respect to Securities of the Issuer
	Not applicable
Item 7.	Material to be Filed as Exhibits.
	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).

SIGNATURE

After reasonable inquiry and to the best of my knowledge and belief, I certify that the information set forth in this statement is true, complete and correct.

Mark Fogel

Signature:	/s/ Mark Fogel
Name/Title:	Mark Fogel
Date:	08/06/2026