SEC Comment Letter for ADAMAS TRUST, INC. (ADAM, ADAMG, ADAMH, ADAMI, ADAML, ADAMM, ADAMN, ADAMZ) (CIK 0001273685) (ADAM) — Nov 4, 2010
ADAMAS TRUST, INC. (ADAM, ADAMG, ADAMH, ADAMI, ADAML, ADAMM, ADAMN, ADAMZ) (CIK 0001273685)
Date: Nov. 4, 2010 · CIK: 0001273685 · Accession: 0000000000-10-065883
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November 4, 2010 Mr. Steven R. Mumma New York Mortgage Trust, Inc. 52 Vanderbilt Avenue New York, NY 10017 Re: New York Mortgage Trust, Inc. Form 10-K for the year ended December 31, 2009 File No. 1-32216 Dear Mr. Mumma: We have completed our review of the above refe renced filing and have no further comments at this time. Sincerely, Kevin Woody Branch Chief