SEC Comment Letter for ANNALY CAPITAL MANAGEMENT INC (NLY, NLY-PF, NLY-PG, NLY-PI, NLY-PJ) (CIK 0001043219) (NLY) — Jul 6, 2021
ANNALY CAPITAL MANAGEMENT INC (NLY, NLY-PF, NLY-PG, NLY-PI, NLY-PJ) (CIK 0001043219)
Date: July 6, 2021 · CIK: 0001043219 · Accession: 0000000000-21-008296
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File numbers found in text: 001-13447
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United States securities and exchange commission logo
July 6, 2021
Serena Wolfe
Chief Financial Officer
Annaly Capital Management, Inc.
1211 Avenue of the Americas
New York, NY 10036
Re:Annaly Capital Management, Inc.
Form 10-K for the fiscal year ended December 31, 2020
Filed February 19, 2021
File No. 001-13447
Dear Ms. Wolfe:
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