SEC Comment Letter for REDWOOD TRUST INC (RWT, RWTN, RWTO, RWTP, RWTQ, RWT-PA) (CIK 0000930236) (RWT) — Nov 20, 2023

REDWOOD TRUST INC (RWT, RWTN, RWTO, RWTP, RWTQ, RWT-PA) (CIK 0000930236)
Date: Nov. 20, 2023 · CIK: 0000930236 · Accession: 0000000000-23-012677

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File numbers found in text: 001-13759

Date

November 20, 2023

Author

Brooke E. Carillo

Form

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Company

REDWOOD TRUST INC (RWT, RWTN, RWTO, RWTP, RWTQ, RWT-PA) (CIK 0000930236)

Letter

United States securities and exchange commission logo November 20, 2023 Brooke E. Carillo Chief Financial Officer Redwood Trust, Inc. One Belvedere Place, Suite 300 Mill Valley, CA 94941 Re:Redwood Trust, Inc. Form 10-K for the year ended December 31, 2022 File No. 001-13759 Dear Brooke E. Carillo: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Real Estate & Construction

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United States securities and exchange commission logo
November 20, 2023
Brooke E. Carillo
Chief Financial Officer
Redwood Trust, Inc.
One Belvedere Place, Suite 300
Mill Valley, CA 94941
Re:Redwood Trust, Inc.
Form 10-K for the year ended December 31, 2022
File No. 001-13759
Dear Brooke E. Carillo:
            We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction

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