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SEC Comment Letter 0000000000-24-008693 to ADAMAS TRUST, INC. (ADAM)

ADAMAS TRUST, INC.
Date: July 31, 2024 · CIK: 0001273685 · Accession: 0000000000-24-008693

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File numbers found in text: 333-281046

Date
July 31, 2024
Author
Catherine De Lorenzo
Form
UPLOAD
Company
ADAMAS TRUST, INC.

Letter

July 31, 2024 Jason T. Serrano Chief Executive Officer New York Mortgage Trust, Inc. 90 Park Avenue New York, NY 10016 Re:New York Mortgage Trust, Inc. Registration Statement on Form S-3 Filed July 26, 2024 File No. 333-281046 Dear Jason T. Serrano: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Catherine De Lorenzo at 202-551-3772 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc:Christopher Green, Esq.

Show Raw Text
July 31, 2024
Jason T. Serrano
Chief Executive Officer
New York Mortgage Trust, Inc.
90 Park Avenue
New York, NY 10016
Re:New York Mortgage Trust, Inc.
Registration Statement on Form S-3
Filed July 26, 2024
File No. 333-281046
Dear Jason T. Serrano:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
            Please contact Catherine De Lorenzo at 202-551-3772 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:Christopher Green, Esq.