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Tiaa Real Estate Account

Filed: 26 Apr 21, 8:00pm
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TIAA-CREF Individual & Institutional Services, LLC
730 Third Avenue
New York, NY 10017-3206

Angela Kahrmann
Senior Managing Director, President and Chief Executive Officer
860-723-8609 (tele)
Angela.Kahrmann@tiaa.org

April 27, 2021

VIA EDGAR
(202) 551-3207

Division of Corporation Finance
Office of Real Estate & Construction
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549-4644
Mail Stop 3233
Attention: Ronald Alper, Staff Attorney


    Re:     TIAA Real Estate Account Pre-Effective Amendment No. 1 to
        Registration Statement on Form S-1 (as amended, the “Registration
        Statement”) (File No. 333-254314)

Commissioners:

    Pursuant to Rule 461 under the Securities Act of 1933, the undersigned, as principal underwriter for the TIAA Real Estate Account (the “Company”), hereby joins a request by Teachers Insurance and Annuity Association of America, on behalf of the Company, to accelerate the effectiveness date of the above-captioned Registration Statement for certain variable annuity contract units as soon as reasonably practicable by 9:00 a.m. ET on Friday, April 30, 2021.

Very truly yours,

TIAA-CREF INDIVIDUAL & INSTITUTIONAL
SERVICES, LLC


By: /s/ Angela Kahrmann
Name: Angela Kahrmann
Title: Senior Managing Director, President and Chief Executive Officer        


FST/fst
cc: F. Scott Thomas, Esq. (TIAA Legal) (via interoffice)