SEC Company Response from ADAMAS TRUST, INC. (ADAM, ADAMG, ADAMH, ADAMI, ADAML, ADAMM, ADAMN, ADAMZ) (CIK 0001273685) (ADAM) — Dec 7, 2009
ADAMAS TRUST, INC. (ADAM, ADAMG, ADAMH, ADAMI, ADAML, ADAMM, ADAMN, ADAMZ) (CIK 0001273685)
Date: Dec. 7, 2009 · CIK: 0001273685 · Accession: 0001437749-09-001980
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-162654
Referenced dates: November 20, 2009
Letter
VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance New York Mortgage Trust, Inc. Pre-Effective Amendment No. 1 to Registration Statement on Form S-3 Filed on December 7, 2009 Registration No. 333-162654
Dear Mr. Kluck:
As counsel to New York Mortgage Trust, Inc., a Maryland corporation (the “Company”), we are transmitting for filing pursuant to the Securities Act of 1933, as amended (the “Securities Act”), Pre-Effective Amendment No. 1 (“Amendment No. 1”) to the Company’s Registration Statement on Form S-3 (File No. 333-162654) (the “Registration Statement”) and the Company’s responses to the comments of the Staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission contained in your letter dated November 20, 2009.
For convenience of reference, each Staff comment contained in your November 20, 2009 comment letter is reprinted below in italics, numbered to correspond with the paragraph numbers assigned in your letter, and is followed by the corresponding response of the Company. Capitalized terms used and not otherwise defined in this response letter that are defined in the Registration Statement shall have the meanings set forth in the Registration Statement.
General
1.
We note that on page 41 of your Registration Statement on Form S-3, you did not properly incorporate future filings prior to the effective date pursuant to Compliance and Disclosure Interpretations, Securities Act Forms, Question 123.05. Therefore, please file an amendment that specifically incorporates your Form 10-Q for the Fiscal Quarter Ended September 30, 2009.
RESPONSE: The Company has revised the disclosure on pages 41 and 42 of Amendment No. 1 in response to the Staff’s comment.
Mr. Thomas Kluck
December 7, 2009
Page
2.
Please file updated consents as appropriate.
RESPONSE: The Company has filed an updated consent as Exhibit 23.1 to Amendment No. 1 in response to the Staff’s comment.
If you have any questions or comments regarding the foregoing, or have additional questions or comments, please contact the undersigned at (404) 888-4077.
Very truly yours,
/s/ Christopher C. Green
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CORRESP
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nymt_corresp-120409.htm
HUNTON
& WILLIAMS LLP
BANK
OF AMERICA PLAZA
600
PEACHTREE STREET, NE
ATLANTA,
GEORGIA 30308-2216
TEL 404
• 888 • 4000
FAX 404
• 602 • 9039
December
7, 2009
FILE
NO: 64065.000026
VIA
EDGAR
Mr.
Thomas Kluck
United
States Securities and Exchange Commission
Division
of Corporation Finance
100 F
Street, N.E.
Washington,
D.C. 20549
RE:
New
York Mortgage Trust, Inc.
Pre-Effective Amendment No. 1 to
Registration Statement on Form S-3
Filed on December 7, 2009
Registration
No. 333-162654
Dear Mr.
Kluck:
As
counsel to New York Mortgage Trust, Inc., a Maryland corporation (the
“Company”), we are transmitting for filing pursuant to the Securities Act of
1933, as amended (the “Securities Act”), Pre-Effective Amendment No. 1
(“Amendment No. 1”) to the Company’s Registration Statement on Form S-3 (File
No. 333-162654) (the “Registration Statement”) and the Company’s responses
to the comments of the Staff of the Division of Corporation Finance (the
“Staff”) of the Securities and Exchange Commission contained in your letter
dated November 20, 2009.
For
convenience of reference, each Staff comment contained in your November 20, 2009
comment letter is reprinted below in italics, numbered to correspond with the
paragraph numbers assigned in your letter, and is followed by the corresponding
response of the Company. Capitalized terms used and not otherwise
defined in this response letter that are defined in the Registration Statement
shall have the meanings set forth in the Registration Statement.
General
1.
We note that on page 41 of
your Registration Statement on Form S-3, you did not properly incorporate
future filings prior to the effective date pursuant to Compliance and
Disclosure Interpretations, Securities Act Forms, Question
123.05. Therefore, please file an amendment that specifically
incorporates your Form 10-Q for the Fiscal Quarter Ended September 30,
2009.
RESPONSE: The
Company has revised the disclosure on pages 41 and 42 of Amendment No. 1 in
response to the Staff’s comment.
Mr.
Thomas Kluck
December
7, 2009
Page
2
2.
Please file updated consents
as appropriate.
RESPONSE: The Company has filed an
updated consent as Exhibit 23.1 to Amendment No. 1 in response to the Staff’s
comment.
If you
have any questions or comments regarding the foregoing, or have additional
questions or comments, please contact the undersigned at (404)
888-4077.
Very truly yours,
/s/ Christopher C. Green
Christopher C. Green
cc:
Steven
R. Mumma
Daniel M. LeBey
Adam F. Turk