COVER 23 filename23.htm
  TIAA Real Estate Account
c/o Teachers Insurance and Annuity Association of America
8500 Andrew Carnegie Boulevard
Charlotte, NC 28262
F. Scott Thomas
Director and Associate General Counsel
(704) 988-3687 (tele)
(704) 988-4924 (fax)
sthomas@tiaa.org

 

April 26, 2016

 

VIA EDGAR

 

U.S. Securities and Exchange Commission

100 F Street, NE
Washington, DC 20549-4644

 

  Re: TIAA Real Estate Account Amendment No. 1 to the Registration Statement on Form S-1 (File No. 333-210139)

 

Ladies and Gentlemen:

 

On behalf of the TIAA Real Estate Account (the “Account”), we have attached for filing Pre-Effective Amendment No. 1 to the above–captioned registration statement on Form S-1 (“Amendment No. 1”), including exhibits.

 

Amendment No. 1 is being filed pursuant to Rule 429 under the Securities Act of 1933 (“1933 Act”), and it is proposed to become effective as soon as reasonably practicable after 9:00 a.m. EDT on April 29, 2016.

 

The main purpose of Amendment No. 1 is to update certain disclosure in the Account’s prospectus, including financial and performance information.

 

If you have any question regarding this filing, please do not hesitate to call me at (704) 988-3687.

 

  Sincerely,  
      
  /s/ F. Scott Thomas  
  F. Scott Thomas, Esq.
  Director and Associate General Counsel

 

FST/fst