SEC Company Response from CAPSTEAD MORTGAGE CORP (CIK 0000766701) — Dec 14, 2020
CAPSTEAD MORTGAGE CORP (CIK 0000766701)
Date: Dec. 14, 2020 · CIK: 0000766701 · Accession: 0001193125-20-316774
AI Filing Summary & Sentiment
File numbers found in text: 333-251076
Letter
VIA EDGAR AND EMAIL Securities and Exchange Commission Division of Corporation Finance Attention: Mr. Ruairi Regan Re: Acceleration Request of Capstead Mortgage Corporation Registration Statement on Form S-3 (File No. 333-251076) CIK No. 0000766701
Dear Mr. Regan:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Capstead Mortgage Corporation, a Maryland corporation, hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that it may become effective at 4:00 p.m., Eastern time, Washington, D.C. time, on December 14, 2020, or as soon thereafter as practicable.
Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Hunton Andrews Kurth LLP, by telephoning Sunyi Snow at (214) 659-4633.
Thank you for your attention to this matter.
Very truly yours,
Capstead Mortgage Corporation
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CORRESP 1 filename1.htm CORRESP Capstead Mortgage Corporation 8401 North Central Expressway Suite 800 Dallas, Texas 75225-4410 December 14, 2020 VIA EDGAR AND EMAIL Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Mr. Ruairi Regan Re: Acceleration Request of Capstead Mortgage Corporation Registration Statement on Form S-3 (File No. 333-251076) CIK No. 0000766701 Dear Mr. Regan: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Capstead Mortgage Corporation, a Maryland corporation, hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that it may become effective at 4:00 p.m., Eastern time, Washington, D.C. time, on December 14, 2020, or as soon thereafter as practicable. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Hunton Andrews Kurth LLP, by telephoning Sunyi Snow at (214) 659-4633. Thank you for your attention to this matter. Very truly yours, Capstead Mortgage Corporation By: /s/ Lance J. Phillips Lance J. Phillips Senior Vice President and Chief Financial Officer