SEC Comment Letter for REDWOOD TRUST INC (RWT, RWTN, RWTO, RWTP, RWTQ, RWT-PA) (CIK 0000930236) (RWT) — Aug 8, 2012
REDWOOD TRUST INC (RWT, RWTN, RWTO, RWTP, RWTQ, RWT-PA) (CIK 0000930236)
Date: Aug. 8, 2012 · CIK: 0000930236 · Accession: 0000000000-12-042775
AI Filing Summary & Sentiment
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August 8, 2012
Via E -mail
Mr. Christopher J. Abate
Chief Financial Officer
Redwood Trust
One Belvedere Place, Suite 300
Mill Valley, CA 94941
RE: Redwood Trust
Form 10 -K for the Fiscal Year Ended December 31, 2011
Filed February 27, 2012
File No. 1 -13759
Dear Mr. Abate:
We have completed our review of your filing . We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States. We u rge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Daniel L. Gordon
Daniel L. Gordon
Branch Chief