SEC Comment Letter 0000000000-24-003669 to ARBOR REALTY TRUST INC (ABR, ABR-PD, ABR-PE, ABR-PF) (CIK 0001253986) (ABR)
ARBOR REALTY TRUST INC (ABR, ABR-PD, ABR-PE, ABR-PF) (CIK 0001253986)
Date: April 5, 2024 · CIK: 0001253986 · Accession: 0000000000-24-003669
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File numbers found in text: 001-32136
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United States securities and exchange commission logo
April 5, 2024
Paul Elenio
Chief Financial Officer
Arbor Realty Trust, Inc.
333 Earle Ovington Boulevard, Suite 900
Uniondale, NY 11553
Re:Arbor Realty Trust, Inc.
Form 10-K for the fiscal year ended December 31, 2023
File No. 001-32136
Dear Paul Elenio:
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