<SEC-DOCUMENT>0001683168-21-001474-index.html : 20210420
<SEC-HEADER>0001683168-21-001474.hdr.sgml : 20210420
<ACCEPTANCE-DATETIME>20210420151225
ACCESSION NUMBER:		0001683168-21-001474
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		5
CONFORMED PERIOD OF REPORT:	20210416
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20210420
DATE AS OF CHANGE:		20210420

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ACACIA RESEARCH CORP
		CENTRAL INDEX KEY:			0000934549
		STANDARD INDUSTRIAL CLASSIFICATION:	PATENT OWNERS & LESSORS [6794]
		IRS NUMBER:				954405754
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-37721
		FILM NUMBER:		21837560

	BUSINESS ADDRESS:	
		STREET 1:		767 3RD AVENUE
		STREET 2:		SUITE 602
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017
		BUSINESS PHONE:		949-480-8300

	MAIL ADDRESS:	
		STREET 1:		767 3RD AVENUE
		STREET 2:		SUITE 602
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>acacia_8k.htm
<DESCRIPTION>FORM 8-K
<TEXT>
Document 1 - file: acacia_8k.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>acacia_ex1601.htm
<DESCRIPTION>LETTER FROM CPA
<TEXT>
Document 2 - file: acacia_ex1601.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>image_002.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 3 - file: image_002.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>4
<FILENAME>image_003.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 4 - file: image_003.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>image_005.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 5 - file: image_005.jpg

</DOCUMENT>
</SEC-DOCUMENT>