<?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</submissionType>
<filerInfo>
<filer>
<filerCredentials>
<cik>0002081264</cik>
<ccc>XXXXXXXX</ccc>
</filerCredentials>
</filer>
<liveTestFlag>LIVE</liveTestFlag>



</filerInfo>
</headerData>
<formData>
<coverPageHeader>
<securitiesClassTitle>Common Stock, $0.001 par value per share</securitiesClassTitle>
<eventDateRequiresFilingThisStatement>06/30/2025</eventDateRequiresFilingThisStatement>
<issuerInfo>
<issuerCik>0001332551</issuerCik>
<issuerName>ACRES Commercial Realty Corp.</issuerName>
<issuerCusip>00489Q102</issuerCusip>
<issuerPrincipalExecutiveOfficeAddress>
<com:street1>865 Merrick Avenue</com:street1>
<com:street2>Suite 200 S</com:street2>
<com:city>Westbury</com:city>
<com:stateOrCountry>NY</com:stateOrCountry>
<com:zipCode>11590</com:zipCode>
</issuerPrincipalExecutiveOfficeAddress>
</issuerInfo>
<designateRulesPursuantThisScheduleFiled>
<designateRulePursuantThisScheduleFiled>Rule 13d-1(d)</designateRulePursuantThisScheduleFiled>
</designateRulesPursuantThisScheduleFiled>
</coverPageHeader>
<coverPageHeaderReportingPersonDetails>

<reportingPersonName>OCM XAN Holdings PT, LLC</reportingPersonName>
<citizenshipOrOrganization>DE</citizenshipOrOrganization>
<reportingPersonBeneficiallyOwnedNumberOfShares>
<soleVotingPower>0</soleVotingPower>
<sharedVotingPower>391380</sharedVotingPower>
<soleDispositivePower>0</soleDispositivePower>
<sharedDispositivePower>391380</sharedDispositivePower>
</reportingPersonBeneficiallyOwnedNumberOfShares>
<reportingPersonBeneficiallyOwnedAggregateNumberOfShares>391380</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
<aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
<classPercent>5.27</classPercent>
<typeOfReportingPerson>CO</typeOfReportingPerson>
<comments>The reported percentage is calculated based on 7,426,314 shares of common stock ("Common Stock") outstanding as of August 4, 2025, as reported in the Issuer's Form 10-Q filed with the Securities and Exchange Commission ("SEC") on August 5, 2025.</comments>
</coverPageHeaderReportingPersonDetails>
<coverPageHeaderReportingPersonDetails>

<reportingPersonName>Oaktree Capital Holdings, LLC</reportingPersonName>
<citizenshipOrOrganization>DE</citizenshipOrOrganization>
<reportingPersonBeneficiallyOwnedNumberOfShares>
<soleVotingPower>0</soleVotingPower>
<sharedVotingPower>391380</sharedVotingPower>
<soleDispositivePower>0</soleDispositivePower>
<sharedDispositivePower>391380</sharedDispositivePower>
</reportingPersonBeneficiallyOwnedNumberOfShares>
<reportingPersonBeneficiallyOwnedAggregateNumberOfShares>391380</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
<aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
<classPercent>5.27</classPercent>
<typeOfReportingPerson>OO</typeOfReportingPerson>
<comments>The reported percentage is calculated based on 7,426,314 shares of Common Stock outstanding as of August 4, 2025, as reported in the Issuer's Form 10-Q filed with the SEC) on August 5, 2025.</comments>
</coverPageHeaderReportingPersonDetails>
<coverPageHeaderReportingPersonDetails>

<reportingPersonName>Oaktree Capital Group Holdings GP, LLC</reportingPersonName>
<citizenshipOrOrganization>DE</citizenshipOrOrganization>
<reportingPersonBeneficiallyOwnedNumberOfShares>
<soleVotingPower>0</soleVotingPower>
<sharedVotingPower>391380</sharedVotingPower>
<soleDispositivePower>0</soleDispositivePower>
<sharedDispositivePower>391380</sharedDispositivePower>
</reportingPersonBeneficiallyOwnedNumberOfShares>
<reportingPersonBeneficiallyOwnedAggregateNumberOfShares>391380</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
<aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
<classPercent>5.27</classPercent>
<typeOfReportingPerson>OO</typeOfReportingPerson>
<comments>The reported percentage is calculated based on 7,426,314 shares of Common Stock outstanding as of August 4, 2025, as reported in the Issuer's Form 10-Q filed with the SEC) on August 5, 2025.</comments>
</coverPageHeaderReportingPersonDetails>
<items>
<item1>
<issuerName>ACRES Commercial Realty Corp.</issuerName>
<issuerPrincipalExecutiveOfficeAddress>865 Merrick Avenue, Suite 200 S, Westbury, New York, 11590</issuerPrincipalExecutiveOfficeAddress>
</item1>
<item2>
<filingPersonName>This Schedule 13G/A is filed jointly by each of the following persons (collectively, the "Reporting Persons"):&#13;
&#13;
(1)	OCM XAN Holdings PT, LLC ("OCM XAN Holdings"), Delaware limited partnership, in its capacity as the direct owner of 391,380 shares of Common Stock; &#13;
(2)	Oaktree Capital Holdings, LLC ("OCH"), in its capacity as the indirect manager of OCM Xan Holdings; and&#13;
(3)	Oaktree Capital Group Holdings GP, LLC ("OCGH"), a Delaware limited liability company, in its capacity as the indirect owner of the class B units of OCH.</filingPersonName>
<principalBusinessOfficeOrResidenceAddress>The principal business address of each of the Reporting Persons is 333 S. Grand Avenue, 28th Floor, Los Angeles, CA 90071.</principalBusinessOfficeOrResidenceAddress>
<citizenship>See responses to row 4 on each cover page.</citizenship>
</item2>
<item3>
<notApplicableFlag>Y</notApplicableFlag>
</item3>
<item4>
<amountBeneficiallyOwned>See responses to row 9 on each cover page.</amountBeneficiallyOwned>
<classPercent>See responses to row 11 on each cover page.</classPercent>
<numberOfSharesPersonHas>
<solePowerOrDirectToVote>See responses to row 5 on each cover page.</solePowerOrDirectToVote>
<sharedPowerOrDirectToVote>See responses to row 6 on each cover page.</sharedPowerOrDirectToVote>
<solePowerOrDirectToDispose>See responses to row 7 on each cover page.</solePowerOrDirectToDispose>
<sharedPowerOrDirectToDispose>See responses to row 8 on each cover page.&#13;
&#13;
OCM XAN Holdings holds an aggregate of 391,380 Common Stock constituting approximately 5.27% of the total issued and outstanding shares of Common Stock and has the sole power to vote and dispose of such shares of Common Stock.&#13;
&#13;
OCH, in its capacity as the indirect manager OCM XAN Holdings, has the ability to direct voting and disposition of, and therefore may be deemed to beneficially own the shares of Common Stock directly held by OCM XAN Holdings.&#13;
&#13;
OCGH, in its capacity as the indirect owner of the class B units of OCH has the ability to appoint and remove certain directors of OCH and, as such, may indirectly control the decisions of OCH regarding the vote and disposition of securities held by Fund Xb Holdings; therefore, OCGH may be deemed to beneficially own reported securities.&#13;
&#13;
The filing of this statement shall not be deemed an admission by any of the Reporting Persons, of beneficial ownership of the reported securities for purposes of Section 13(d) or Section 13(g) or for any other purpose.</sharedPowerOrDirectToDispose>
</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>Y</notApplicableFlag>
</item10>
</items>
<exhibitInfo>Exhibit A Joint Filing Agreement, dated as of August 12, 2025.</exhibitInfo>
<signatureInformation>
<reportingPersonName>OCM XAN Holdings PT, LLC</reportingPersonName>
<signatureDetails>
<signature>/s/ Henry Orren</signature>
<title>Henry Orren/Authorized Signatory</title>
<date>08/12/2025</date>
</signatureDetails>
</signatureInformation>
<signatureInformation>
<reportingPersonName>Oaktree Capital Holdings, LLC</reportingPersonName>
<signatureDetails>
<signature>/s/ Brian Price</signature>
<title>Brian Price/Authorized Signatory</title>
<date>08/12/2025</date>
</signatureDetails>
</signatureInformation>
<signatureInformation>
<reportingPersonName>Oaktree Capital Group Holdings GP, LLC</reportingPersonName>
<signatureDetails>
<signature>/s/ Brian Price</signature>
<title>Brian Price/Authorized Signatory</title>
<date>08/12/2025</date>
</signatureDetails>
</signatureInformation>
</formData>

</edgarSubmission>
