SEC Comment Letter for ADAMAS TRUST, INC. (ADAM, ADAMG, ADAMH, ADAMI, ADAML, ADAMM, ADAMN, ADAMZ) (CIK 0001273685) (ADAM) — Oct 17, 2013
ADAMAS TRUST, INC. (ADAM, ADAMG, ADAMH, ADAMI, ADAML, ADAMM, ADAMN, ADAMZ) (CIK 0001273685)
Date: Oct. 17, 2013 · CIK: 0001273685 · Accession: 0000000000-13-057227
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Reasoning
Letter
October 17, 2013 Via U.S. mail Fredric S. Starker Chief Financial Officer New York Mortgage Trust, Inc. 275 Madison Avenue Suite 3200 New York, NY 10016
Re: New York Mortgage Trust, Inc. Form 10-K Filed March 1 8, 201 3 File No. 001 -32216
Dear M r. Starker :
We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Cicely LaMothe
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October 17, 2013 Via U.S. mail Fredric S. Starker Chief Financial Officer New York Mortgage Trust, Inc. 275 Madison Avenue Suite 3200 New York, NY 10016 Re: New York Mortgage Trust, Inc. Form 10-K Filed March 1 8, 201 3 File No. 001 -32216 Dear M r. Starker : We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Cicely LaMothe Cicely LaMothe Senior Assistant Chief Accountant