ARES COMMERCIAL REAL ESTATE CORP : Results of Operations and Financial Condition, Regulation FD Disclosure, Financial Statements and Exhibits (form 8-K)

Item 2.02 Results of Operations and Financial Condition.

On May 2, 2023, the registrant issued a press release announcing its financial
results for the quarter ended March 31, 2023. A copy of the press release is
attached hereto as Exhibit 99.1 and incorporated herein by reference.

Item 7.01 Regulation FD Disclosure.

On May 2, 2023, the registrant made available on its website an earnings
presentation with respect to its financial results for the quarter ended March
31, 2023. A copy of the presentation is attached hereto as Exhibit 99.2, and
incorporated herein by reference.

The information disclosed under Item 2.02 and Item 7.01, including Exhibit 99.1
and Exhibit 99.2 hereto, is being furnished and shall not be deemed "filed" for
purposes of Section 18 of the Securities Exchange Act of 1934 and shall not be
deemed incorporated by reference into any filing made under the Securities Act
of 1933, except as expressly set forth by specific reference in such filing.

Item 9.01 Financial Statements and Exhibits.

(d)      Exhibits:


   Exhibit Number                                           Description
               99.1         Press Release, dated May 2, 2023
               99.2         Presentation of Ares Commercial Real Estate

Corporation, dated May 2, 2023

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