 NEW YORK--BUSINESS WIRE--Ares Commercial Real Estate Corporation the Company NYSE:ACRE, a specialty finance company engaged in originating and investing in commercial real estate assets, reported generally accepted accounting principles GAAP net income of 17.6 million or 0.43 per diluted common share and Distributable Earnings1 of 15.1 million or 0.37 per diluted common share for the second quarter of 2021. We reported another strong quarter with Distributable Earnings per sh 