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SEC Comment Letter for CAPSTEAD MORTGAGE CORP (CIK 0000766701) — Dec 8, 2005

CAPSTEAD MORTGAGE CORP (CIK 0000766701)
Date: Dec. 8, 2005 · CIK: 0000766701 · Accession: 0000000000-05-061225

AI Filing Summary & Sentiment

File numbers found in text: 001-08896

Date
December 31, 2004
Author
Cicely Luckey
Form
UPLOAD
Company
CAPSTEAD MORTGAGE CORP (CIK 0000766701)

Letter

December 8, Mail Stop 4561 Andrew Jacobs 8401 North Central Expressway, Suite 800 Dallas, TX 75225

Re: Capstead Mortgage Corporation Form 10-K for the year ended December 31, 2004 File No. 001-08896

Dear Mr. Jacobs:

We have completed our review of your Form 10-K and do not, at this time, have any further comments.

You may contact Yolanda Crittendon, Staff Accountant, at (202) 551-3472 or the undersigned at (202) 551-3413 if you have questions.

Sincerely,
Cicely Luckey
Branch Chief

Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

                                                      December 8,
2005

Mail Stop 4561

Andrew Jacobs
8401 North Central Expressway, Suite 800
Dallas, TX  75225

      Re:	Capstead Mortgage Corporation
		Form 10-K for the year ended December 31, 2004
		File No. 001-08896

Dear Mr. Jacobs:

      We have completed our review of your Form 10-K and do not,
at
this time, have any further comments.

      You may contact Yolanda Crittendon, Staff Accountant, at
(202)
551-3472 or the undersigned at (202) 551-3413 if you have
questions.

							Sincerely,

      Cicely Luckey
      Branch Chief

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Mr. Andrew Jacobs
Capstead Mortgage Corporation
August 2, 2005
Page 1

</TEXT>
</DOCUMENT>