X0202 SCHEDULE 13D/A 0001926719 XXXXXXXX LIVE 5 Common Stock 08/06/2026 false 0001332551 00489Q102 ACRES Commercial Realty Corp.

390 RXR Plaza Uniondale NY 11556

Jaclyn Jesberger (516) 535-0015 ACRES Commercial Realty Corp. 390 RXR Plaza Uniondale NY 11556 0001926719 N ACRES Share Holdings, LLC b OO N DE 0.00 0.00 0.00 0.00 0.00 N 0 OO Y ACRES Capital, LLC b OO N NY 0.00 0.00 0.00 0.00 0.00 N 0 OO Y ACRES Holdings, LLC b OO N DE 0.00 0.00 0.00 0.00 0.00 N 0 OO Y ACRES Capital Corp. b OO N DE 0.00 0.00 0.00 0.00 0.00 N 0 CO Common Stock ACRES Commercial Realty Corp. 390 RXR Plaza Uniondale NY 11556 EXPLANATORY NOTE This Amendment No. 5 to the statement of beneficial ownership on Schedule 13D (this "Amendment") amends the Schedule 13D originally filed by the Reporting Persons with the United States Securities and Exchange Commission on May 11, 2022 and amended on February 14, 2024, May 8, 2024, November 6, 2025 and March 6, 2026 (the "Schedule 13D"), relating to the shares of common stock, par value $0.001 (the "Common Stock"), of ACRES Commercial Realty Corp., a Maryland corporation (the "Issuer"). Unless otherwise indicated, all capitalized terms used herein in this Amendment shall have the meaning ascribed to them in Schedule 13D, and unless amended hereby, all information previously filed remains in effect. As previously reported, on April 29, 2026, ACRES Commercial Realty Corp. (the "Company") and ACRES Holdings Sub LLC ("Merger Sub"), a subsidiary of the Company, on the one hand, and ACRES Capital Corp ("ACC") and ACRES Capital, LLC, a subsidiary of ACC and the external manager of the Company (the "Manager"), on the other hand, entered into an Agreement and Plan of Merger (the "Merger Agreement"), pursuant to which ACC will be merged with and into Merger Sub, with Merger Sub surviving as a wholly-owned subsidiary of the Company (the "Merger"). On August 6, 2026, the Merger was completed pursuant to the terms of the Merger Agreement (the "Closing"). Upon Closing, ACC merged with and into Merger Sub, with Merger Sub continuing as the surviving company. As a result of the Merger, the Manager became an indirect wholly-owned subsidiary of the Company and the shares of ACRES Share Holdings, LLC, ACRES Capital, LLC, ACRES Capital Corp. and ACRES Holdings, LLC were retired. (a) Not applicable (b) Not applicable (c) Not applicable (d) Not applicable (e) Not applicable (f) Not applicable (g) Not applicable (h) Not applicable (i) Not applicable (j) Not applicable Not applicable Not applicable As discussed in Item 4, on August 6, 2026, as a result of the Merger, the Manager became an indirect wholly-owned subsidiary of the Company and the Company shares held by the Reporting Persons were retired. Not applicable The Reporting Person ceased to be the beneficial owner of more than five percent of the class of securities on the Closing Date of the Merger, August 6, 2026. ACRES Share Holdings, LLC /s/ Jaclyn Jesberger 08/06/2026 ACRES Capital, LLC /s/ Jaclyn Jesberger 08/06/2026 ACRES Holdings, LLC /s/ Jaclyn Jesberger 08/06/2026 ACRES Capital Corp. /s/ Jaclyn Jesberger 08/06/2026