Correspondence 0001104659-24-084897 from ADAMAS TRUST, INC. (ADAM)

ADAMAS TRUST, INC.
Date: Aug. 1, 2024 · CIK: 0001273685 · Accession: 0001104659-24-084897

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File numbers found in text: 333-281046

Date

August 1, 2024

Author

Not clearly detected

Form

CORRESP

Company

ADAMAS TRUST, INC.

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Attention: Catherine De Lorenzo Office of Real Estate & Construction Re: New York Mortgage Trust, Inc. Registration Statement on Form S-3 (SEC File No. 333-281046)

Dear Catherine De Lorenzo:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, New York Mortgage Trust, Inc. (the “Company”) hereby requests acceleration of effectiveness of the above-captioned Registration Statement to 4:30 p.m., Eastern time, on August 5, 2024 or as soon thereafter as practicable.

The Company requests that it be notified of such effectiveness by a telephone call to Christopher Green of Vinson & Elkins L.L.P. at (202) 639-6521.

Thank you for your attention to this matter.

[Signature page follows]

Very truly yours,
New York Mortgage Trust, Inc.

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CORRESP
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New York Mortgage
Trust, Inc.

90 Park Avenue

New York, New York 10016

(212) 792-0107

August 1, 2024

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-3561

    Attention:
    Catherine De Lorenzo

    Office of Real Estate & Construction

    Re:
    New York Mortgage Trust, Inc.

    Registration Statement on Form S-3 (SEC File No. 333-281046)

Dear
Catherine De Lorenzo:

Pursuant to Rule 461 under the Securities
Act of 1933, as amended, New York Mortgage Trust, Inc. (the “Company”) hereby requests acceleration of effectiveness
of the above-captioned Registration Statement to 4:30 p.m., Eastern time, on August 5, 2024 or as soon thereafter as practicable.

The Company requests that it be notified of
such effectiveness by a telephone call to Christopher Green of Vinson & Elkins L.L.P. at (202) 639-6521.

Thank you for your attention to this matter.

[Signature page follows]

    Very truly yours,

    New York Mortgage Trust, Inc.

    By:
    /s/ Kristine R. Nario-Eng

    Name:    Kristine R. Nario-Eng

    Title:    Chief Financial Officer

    cc:
    Christopher C. Green, Vinson & Elkins L.L.P.

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