SEC Comment Letter for REDWOOD TRUST INC (RWT, RWTN, RWTO, RWTP, RWTQ, RWT-PA) (CIK 0000930236) (RWT) — Sep 22, 2015
REDWOOD TRUST INC (RWT, RWTN, RWTO, RWTP, RWTQ, RWT-PA) (CIK 0000930236)
Date: Sept. 22, 2015 · CIK: 0000930236 · Accession: 0000000000-15-046665
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Mail Stop 3233
September 22, 2015
Via E -Mail
Christopher J. Abate
Chief Financial Officer
Redwood Trust, Inc.
One Belvedere Place, Suite 300
Mill Valley , CA 94941
Re: Redwood Trust, Inc.
Form 10 -K for the Fiscal Ye ar Ended December 31, 20 14
Filed February 25, 201 5
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 di sclosure 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/ Jaime G. John
Jaime G. John
Branch Chief
Office of Real Estate and
Commodities