Exhibit 99.1

Joint Filing Agreement

In accordance with Rule 13d-1(k)(1) promulgated under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), and in connection with the beneficial ownership of shares of common stock, $0.001 par value per share, of ACRES Commercial Realty Corp., the undersigned hereby agree to the joint filing on behalf of such persons of all filings, including the filing of a Schedule 13D and all amendments thereto under the Exchange Act, required under the Exchange Act pursuant to which joint filing statements are permitted.

IN WITNESS WHEREOF, the undersigned have caused this Joint Filing Agreement to be executed as of August 6, 2026.


	By:	/s/ Andrew Fentress
		Andrew Fentress

	ESD Capital, LLC

	By:	/s/ Andrew Fentress
		Andrew Fentress, its sole member

	Priority One Productions LLC

	By:	/s/ Wendy Fentress
		Wendy Fentress, its controlling member

	By:	/s/ Wendy Fentress
		Wendy Fentress