ACRES Commercial Realty Corp. manages commercial real estate mortgage loans and related debt investments across the United States, investing in assets such as mortgage-backed securities, first mortgage loans, mezzanine debt and equity investments. As a REIT, it qualifies for federal income tax exemptions, providing it distributes all its REIT taxable income. The firm was founded in 2005 and formerly traded under the name Exantas Capital Corp. until its February 2021 rebrand to ACRES Commercial Realty Corp.