0001332551 2026-07-06 2026-07-06 0001332551 1 2026-07-06 2026-07-06 iso4217:USD pure shares S-8 S-8 EX-FILING FEES 0001332551 ACRES Commercial Realty Corp. N/A false S-8 ACRES Commercial Realty Corp. Equity Common Stock, $0.001 par value true 975000 18.03 17579250.00 0.0001381 2427.69 17579250.00 2427.69 0.00 2427.69 Represents the number of shares of common stock, par value $0.001 per share ("Common Stock"), of ACRES Commercial Realty Corp. (the "Registrant") being registered hereon under the Registrant's Omnibus Equity Incentive Plan (the "Plan"). Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement shall also cover any additional shares of the Registrant's common stock that becomes issuable in respect of the securities identified in the above table by reason of any stock dividend, stock split, recapitalization, or other similar transaction effected without the receipt of consideration that increases the number of the Registrant's outstanding shares of common stock. Excludes 457,172 shares previously registered by the Registrant on Form S-8 (333-257901) under a prior incentive plan, which such shares have been transferred to the Plan. Estimated in accordance with Rule 457(c) and (h) under the Securities Act solely for the purpose of calculating the registration fee on the basis of $18.03, the average of the high and low prices of the Registrant's common stock as reported on The New York Stock Exchange on July 6, 2026.