SEC Comment Letter for REDWOOD TRUST INC (RWT, RWTN, RWTO, RWTP, RWTQ, RWT-PA) (CIK 0000930236) (RWT) — May 24, 2013
REDWOOD TRUST INC (RWT, RWTN, RWTO, RWTP, RWTQ, RWT-PA) (CIK 0000930236)
Date: May 24, 2013 · CIK: 0000930236 · Accession: 0000000000-13-028663
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-13759
Letter
May 24 , 2013 Via E -mail Christopher J. Abate Chief Financial and Accounting Officer Redwood Trust, Inc. One Belvedere Place , Suite 300 Mill Valley, CA 94941
Re: Redwood Trust, Inc. Form 10 -K for the Fiscal Y ear Ended December 31, 201 2 Filed February 26 , 2013 File No. 001-13759
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 urge 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
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May 24 , 2013 Via E -mail Christopher J. Abate Chief Financial and Accounting Officer Redwood Trust, Inc. One Belvedere Place , Suite 300 Mill Valley, CA 94941 Re: Redwood Trust, Inc. Form 10 -K for the Fiscal Y ear Ended December 31, 201 2 Filed February 26 , 2013 File No. 001-13759 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 urge 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