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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

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
September 22, 2015
Author
/s/ Jaime G. John
Form
UPLOAD
Company
REDWOOD TRUST INC (RWT, RWTN, RWTO, RWTP, RWTQ, RWT-PA) (CIK 0000930236)

Letter

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

Show Raw Text
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