Ares Commercial Real Estate Corporation a specialty finance company originates and invests in commercial real estate CRE loans and related investments in the United States The company provides a range of financing solutions for the owners operators and sponsors of CRE properties It originates senior mortgage loans subordinate debt products mezzanine loans real estate preferred equity investments and other CRE investments including commercial mortgage backed securities The company has elected and qualified to be taxed as a real estate investment trust for the United States federal income tax purposes under the Internal Revenue Code of 1986 Ares Commercial Real Estate Management LLC operates as the manager of the company The company was incorporated in 2011 and is based in New York New York