SEC Comment Letter 0000000000-23-009083 to ADAMAS TRUST, INC. (ADAM)

ADAMAS TRUST, INC.
Date: Aug. 21, 2023 · CIK: 0001273685 · Accession: 0000000000-23-009083

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File numbers found in text: 001-32216

Date

August 21, 2023

Author

Kristine R. Nario-Eng

Form

UPLOAD

Company

ADAMAS TRUST, INC.

Letter

United States securities and exchange commission logo August 21, 2023 Kristine R. Nario-Eng Chief Financial Officer New York Mortgage Trust, Inc. 90 Park Avenue New York , New York 10016 Re:New York Mortgage Trust, Inc. Form 10-K for the year ended December 31, 2022 File No. 001-32216 Dear Kristine R. Nario-Eng: 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
August 21, 2023
Kristine R. Nario-Eng
Chief Financial Officer
New York Mortgage Trust, Inc.
90 Park Avenue
New York , New York 10016
Re:New York Mortgage Trust, Inc.
Form 10-K for the year ended December 31, 2022
File No. 001-32216
Dear Kristine R. Nario-Eng:
            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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