<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>SCHEDULE 13G/A</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <!-- Field: Pseudo-Tag; ID: Name; Data: Eagle Point Credit Management LLC -->
          <cik>0001607203</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>5</amendmentNo>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>03/31/2025</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0001332551</issuerCik>
        <issuerName>ACRES Commercial Realty Corp.</issuerName>
        <issuerCusip>00489Q102</issuerCusip>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>390 RXR Plaza</com:street1>
          <com:city>Uniondale</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>11556</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(c)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>


      <reportingPersonName>Eagle Point Credit Management LLC</reportingPersonName>
      <citizenshipOrOrganization>DE</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>1177060.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>1177060.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>1177060.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>15.9</classPercent>
      <typeOfReportingPerson>IA</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>


      <reportingPersonName>Eagle Point DIF GP I LLC</reportingPersonName>
      <citizenshipOrOrganization>DE</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>872373.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>872373.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>872373.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>11.8</classPercent>
      <typeOfReportingPerson>OO</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>


      <reportingPersonName>Eagle Point Defensive Income Fund US LP</reportingPersonName>
      <citizenshipOrOrganization>DE</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>646089.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>646089.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>646089.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>8.7</classPercent>
      <typeOfReportingPerson>PN</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>ACRES Commercial Realty Corp.</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>390 RXR Plaza Uniondale, NY, 11556</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>Eagle Point Credit Management LLC ("EPCM")
Eagle Point DIF GP I LLC ("DIF GP I")
Eagle Point Defensive Income Fund US LP ("DIF I US")

This Schedule 13G is jointly filed by the above Reporting Persons pursuant to a Joint Filing Agreement attached hereto as Exhibit A.</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>600 Steamboat Road, Suite 202
Greenwich, CT 06830</principalBusinessOfficeOrResidenceAddress>
        <citizenship>Eagle Point Credit Management LLC: organized in the State of Delaware
Eagle Point DIF GP I LLC: organized in the State of Delaware
Eagle Point Defensive Income Fund US LP: organized in the State of Delaware</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>Y</notApplicableFlag>
      </item3>
      <item4>
        <amountBeneficiallyOwned>1,177,060 shares</amountBeneficiallyOwned>
        <classPercent>15.9%</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>1,177,060 shares</solePowerOrDirectToVote>
          <solePowerOrDirectToDispose>1,177,060 shares</solePowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>Y</notApplicableFlag>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>N</notApplicableFlag>
        <certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above 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.</certifications>
      </item10>
    </items>
    <exhibitInfo>Exhibit A

Joint Filing Agreement

We, the undersigned, hereby express our agreement that the attached Schedule 13G is, and any further amendments thereto signed by each of the undersigned shall be, filed on behalf of each of us pursuant to and in accordance with the provisions of Rule 13d-1(k) under the Securities Exchange Act of 1934, as amended. This agreement may be terminated with respect to the obligations to jointly file future amendments to such statement on Schedule 13G as to any of the undersigned upon such person giving written notice thereof to each of the other persons signatory hereto, at the principal office thereof.

Dated: May 16, 2025

EAGLE POINT CREDIT MANAGEMENT LLC

By: /s/ Kenneth P. Onorio
Name: Kenneth P. Onorio
Title: Chief Financial Officer

EAGLE POINT DIF GP I LLC

By: /s/ Kenneth P. Onorio
Name: Kenneth P. Onorio
Title: Chief Financial Officer

EAGLE POINT DEFENSIVE INCOME FUND US LP,
by Eagle Point DIF GP I LLC, its general partner

By: /s/ Kenneth P. Onorio
Name: Kenneth P. Onorio
Title: Chief Financial Officer</exhibitInfo>
    <signatureInformation>
      <reportingPersonName>Eagle Point Credit Management LLC</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Kenneth Onorio</signature>
        <title>Kenneth Onorio, Chief Financial Officer</title>
        <date>05/16/2025</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>Eagle Point DIF GP I LLC</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Kenneth Onorio</signature>
        <title>Kenneth Onorio, Chief Financial Officer</title>
        <date>05/16/2025</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>Eagle Point Defensive Income Fund US LP</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Kenneth Onorio</signature>
        <title>Kenneth Onorio, Chief Financial Officer</title>
        <date>05/16/2025</date>
      </signatureDetails>
    </signatureInformation>
  </formData>
</edgarSubmission>
