Ares Commercial Real Estate Corporation
245 Park Avenue, 42nd Floor
New York, NY 10167
November 8, 2019
U.S. Securities and Exchange Commission 100 F Street, N.E.
Washington, DC 20549
Re: Notice of Disclosure Filed in Exchange Act Quarterly Report under
Section 219 of the Iran Threat Reduction and Syria Human Rights Act of 2012 and Section 13(r) of the Exchange Act
Ladies and Gentlemen:
Pursuant to Section 219 of the Iran Threat Reduction and Syria Human Rights Act of 2012 and Section 13(r) of the Securities Exchange Act of 1934, as amended, notice is hereby provided that Ares Commercial Real Estate Corporation (“ACRE”) has made disclosure pursuant to such provisions in its Quarterly Report on Form 10-Q for the quarter ended September 30, 2019, which was filed with the U.S. Securities and Exchange Commission on November 8, 2019. This disclosure can be found on page 41 of the Quarterly Report on Form 10-Q and is incorporated by reference herein. ACRE has made such disclosure based on information provided by other companies that may be deemed to be under common control with ACRE, and not because of any conduct by ACRE.
Very truly yours,
ARES COMMERCIAL REAL ESTATE CORPORATION
/s/ Anton Feingold
General Counsel, Vice President and Secretary