SEC Comment Letter for CAPSTEAD MORTGAGE CORP (CIK 0000766701) — Aug 19, 2021
CAPSTEAD MORTGAGE CORP (CIK 0000766701)
Date: Aug. 19, 2021 · CIK: 0000766701 · Accession: 0000000000-21-010198
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File numbers found in text: 001-08896
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United States securities and exchange commission logo
August 19, 2021
Lance J. Phillips
Chief Financial Officer
Capstead Mortgage Corporation
8401 North Central Expressway
Suite 800
Dallas, TX 75225-4404
Re:Capstead Mortgage Corporation
Form 10-K for the fiscal year ended December 31, 2020
Filed February 19, 2021
File No. 001-08896
Dear Mr. Phillips:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction