SEC Comment Letter for CAPSTEAD MORTGAGE CORP (CIK 0000766701) — Dec 11, 2020
CAPSTEAD MORTGAGE CORP (CIK 0000766701)
Date: Dec. 11, 2020 · CIK: 0000766701 · Accession: 0000000000-20-011896
AI Filing Summary & Sentiment
File numbers found in text: 333-251076
Letter
United States securities and exchange commission logo December 11, 2020 Lance J. Phillips Chief Financial Officer Capstead Mortgage Corporation 8401 North Central Expressway, Suite 800 Dallas, Texas 75225-4410 Re:Capstead Mortgage Corporation Registration Statement on Form S-3 Filed December 2, 2020 File No. 333-251076 Dear Mr. Phillips: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Ruairi Regan at 202-551-3269 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Sunyi Snow, Esq.
Show Raw Text
United States securities and exchange commission logo
December 11, 2020
Lance J. Phillips
Chief Financial Officer
Capstead Mortgage Corporation
8401 North Central Expressway, Suite 800
Dallas, Texas 75225-4410
Re:Capstead Mortgage Corporation
Registration Statement on Form S-3
Filed December 2, 2020
File No. 333-251076
Dear Mr. Phillips:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Ruairi Regan at 202-551-3269 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Sunyi Snow, Esq.