SEC Comment Letter for REDWOOD TRUST INC (RWT, RWTN, RWTO, RWTP, RWTQ, RWT-PA) (CIK 0000930236) (RWT) — Apr 24, 2017
REDWOOD TRUST INC (RWT, RWTN, RWTO, RWTP, RWTQ, RWT-PA) (CIK 0000930236)
Date: April 24, 2017 · CIK: 0000930236 · Accession: 0000000000-17-014083
AI Filing Summary & Sentiment
Reasoning
Letter
Mailstop 3233 April 24, 2017 Via E -Mail Christopher J. Abate President and Chief Financial Officer Redwood Trust, Inc. One Belvedere Place, Su ite 300 Mill Valley, CA 94941
Re: Redwood Trust, Inc. Form 10 -K for the fis cal year ended December 31, 2016 Filed February 24 , 201 7 File No. 001 -13759
Dear Mr. Abate :
We have limited our review of your filing to the financial statements and related disclosures and have the following comment . In our comment, we may ask you to provide us with information so we may better understand your disclosure.
Please respond to this comment within ten busine ss days by providing the requested information or advis e us as soon as possible when you w ill respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment, we may have additional comments.
Form 10 -K for fiscal year ended December 31, 2016
General
1. Please tell us what consideration you gave to including Schedule IV: Mortgage Loans on Real Estate in accordance with Rule 12 -29 of Regulation S -X.
We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Christopher J. Abate Redwood Trust, Inc. April 24, 2017 Page 2
You may contact Mark Rakip, Staff Accountant at 202.551.3573 or me at 202.551.3429 if you have questions regarding the comment on the financial s tatements and related matters.
Sincerely,
/s/ Kristi Marrone
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Mailstop 3233 April 24, 2017 Via E -Mail Christopher J. Abate President and Chief Financial Officer Redwood Trust, Inc. One Belvedere Place, Su ite 300 Mill Valley, CA 94941 Re: Redwood Trust, Inc. Form 10 -K for the fis cal year ended December 31, 2016 Filed February 24 , 201 7 File No. 001 -13759 Dear Mr. Abate : We have limited our review of your filing to the financial statements and related disclosures and have the following comment . In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten busine ss days by providing the requested information or advis e us as soon as possible when you w ill respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Form 10 -K for fiscal year ended December 31, 2016 General 1. Please tell us what consideration you gave to including Schedule IV: Mortgage Loans on Real Estate in accordance with Rule 12 -29 of Regulation S -X. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Christopher J. Abate Redwood Trust, Inc. April 24, 2017 Page 2 You may contact Mark Rakip, Staff Accountant at 202.551.3573 or me at 202.551.3429 if you have questions regarding the comment on the financial s tatements and related matters. Sincerely, /s/ Kristi Marrone Kristi Marrone Staff Accountant Office of R eal Estate and Commodities