ACRES Commercial Realty (formerly Exantas Capital and Resource Capital) is a commercial real estate specialty finance company that primarily focuses on the origination, holding, and management of commercial mortgage loans and other commercial real estate-related debt investments. It invests in commercial real estate-related assets, and residential real estate-related assets. The Company is also involved in the investment of commercial finance assets. It qualifies as a real estate investment trust (REIT) for federal income tax purposes.