BlackRock (ACR) discloses 6.4% passive stake in ACRES Commercial Realty

Rhea-AI Filing Summary

BlackRock, Inc. has filed an amended Schedule 13G reporting a passive ownership stake in ACRES COMMERCIAL REALTY CORP common stock as of 12/31/2025. BlackRock reports beneficial ownership of 466,499 shares, representing 6.4% of the outstanding common stock. It holds sole voting power over 461,048 shares and sole dispositive power over 466,499 shares, with no shared voting or dispositive authority.

The filing explains that these shares are held by certain BlackRock business units on behalf of various underlying clients, and that no single other person has an interest exceeding five percent of the class. BlackRock certifies that the securities were acquired and are held in the ordinary course of business and not for the purpose of changing or influencing control of the company.

SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

SCHEDULE 13G

UNDER THE SECURITIES EXCHANGE ACT OF 1934

(Amendment No. 1)

ACRES COMMERCIAL REALTY CORP

(Name of Issuer)

Common Stock

(Title of Class of Securities)

00489Q102

(CUSIP Number)

12/31/2025

(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)

SCHEDULE 13G

CUSIP No. 00489Q102

1

Names of Reporting Persons

BlackRock, Inc.

2

Check the appropriate box if a member of a Group (see instructions)

(a)
(b)

3

Sec Use Only

4

Citizenship or Place of Organization

DELAWARE

Number of Shares Beneficially Owned by Each Reporting Person With:

5	Sole Voting Power 461,048.00
6	Shared Voting Power 0.00
7	Sole Dispositive Power 466,499.00
8	Shared Dispositive Power 0.00

9

Aggregate Amount Beneficially Owned by Each Reporting Person

466,499.00

10

Check box if the aggregate amount in row (9) excludes certain shares (See Instructions)

11

Percent of class represented by amount in row (9)

6.4 %

12

Type of Reporting Person (See Instructions)

HC

SCHEDULE 13G

Item 1.
(a)	Name of issuer: ACRES COMMERCIAL REALTY CORP
(b)	Address of issuer's principal executive offices: 390 RXR PLAZA UNIONDALE NY 11556
Item 2.
(a)	Name of person filing: BlackRock, Inc. In accordance with SEC Release No. 34-39538 (January 12, 1998), this Schedule 13G reflects the securities beneficially owned, or deemed to be beneficially owned, by certain business units (collectively, the "Reporting Business Units") of BlackRock, Inc. and its subsidiaries and affiliates. It does not include securities, if any, beneficially owned by other business units whose beneficial ownership of securities are disaggregated from that of the Reporting Business Units in accordance with such release.
(b)	Address or principal business office or, if none, residence: BlackRock, Inc., 50 Hudson Yards New York, NY 10001
(c)	Citizenship: See Item 4 of Cover Page
(d)	Title of class of securities: Common Stock
(e)	CUSIP No.: 00489Q102
Item 4.	Ownership
(a)	Amount beneficially owned: 466499
(b)	Percent of class: 6.4 %
(c)	Number of shares as to which the person has:
	(i) Sole power to vote or to direct the vote: 461048
	(ii) Shared power to vote or to direct the vote: 0
	(iii) Sole power to dispose or to direct the disposition of: 466499
	(iv) Shared power to dispose or to direct the disposition of: 0
Item 5.	Ownership of 5 Percent or Less of a Class.
	Not Applicable
Item 6.	Ownership of more than 5 Percent on Behalf of Another Person.
	If any other person is known to have the right to receive or the power to direct the receipt of dividends from, or the proceeds from the sale of, such securities, a statement to that effect should be included in response to this item and, if such interest relates to more than 5 percent of the class, such person should be identified. A listing of the shareholders of an investment company registered under the Investment Company Act of 1940 or the beneficiaries of employee benefit plan, pension fund or endowment fund is not required. Various persons have the right to receive or the power to direct the receipt of dividends from, or the proceeds from the sale of the common stock of ACRES COMMERCIAL REALTY CORP. No one person's interest in the common stock of ACRES COMMERCIAL REALTY CORP is more than five percent of the total outstanding common shares.
Item 7.	Identification and Classification of the Subsidiary Which Acquired the Security Being Reported on by the Parent Holding Company or Control Person.
	If a parent holding company has filed this schedule, pursuant to Rule 13d-1(b)(ii)(G), so indicate under Item 3(g) and attach an exhibit stating the identity and the Item 3 classification of the relevant subsidiary. If a parent holding company has filed this schedule pursuant to Rule 13d-1(c) or Rule 13d-1(d), attach an exhibit stating the identification of the relevant subsidiary. See Exhibit 99
Item 8.	Identification and Classification of Members of the Group.
	Not Applicable
Item 9.	Notice of Dissolution of Group.
	Not Applicable

Item 10.

Certifications:

By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were acquired and are held in the ordinary course of business and were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under ?? 240.14a-11.

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.

BlackRock, Inc.

Signature:	Spencer Fleming
Name/Title:	Managing Director
Date:	01/21/2026

Exhibit Information

Exhibit 24: Power of Attorney Exhibit 99: Item 7

FAQ

What ownership stake does BlackRock report in ACRES COMMERCIAL REALTY CORP (ACR)?

BlackRock, Inc. reports beneficial ownership of 466,499 shares of ACRES COMMERCIAL REALTY CORP common stock, representing 6.4% of the outstanding class as of 12/31/2025.

Does BlackRock have voting and dispositive power over its ACR shares?

Yes. BlackRock reports sole voting power over 461,048 shares and sole dispositive power over 466,499 shares of ACRES COMMERCIAL REALTY CORP, with no shared voting or dispositive power.

Is BlackRock’s position in ACR intended to influence control of the company?

No. BlackRock certifies that the ACR securities were acquired and are held in the ordinary course of business and not for the purpose of changing or influencing control of the issuer.

Who actually benefits from the ACR shares held by BlackRock?

The filing states that various persons have the right to receive dividends or sale proceeds from the ACR shares held by BlackRock’s business units, and that no one person has an interest of more than five percent of the class.

What type of filer is BlackRock in this ACR Schedule 13G/A?

BlackRock, Inc. classifies itself as an HC (parent holding company or control person) and files on behalf of certain Reporting Business Units that hold ACRES COMMERCIAL REALTY CORP shares.

Why is this an amended Schedule 13G for ACRES COMMERCIAL REALTY CORP?

This is labeled Amendment No. 1 to a Schedule 13G, indicating BlackRock is updating its previously reported beneficial ownership information in ACRES COMMERCIAL REALTY CORP as of 12/31/2025.