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SEC Company Response from ADAMAS TRUST, INC. (ADAM, ADAMG, ADAMH, ADAMI, ADAML, ADAMM, ADAMN, ADAMZ) (CIK 0001273685) (ADAM) — Dec 9, 2009

ADAMAS TRUST, INC. (ADAM, ADAMG, ADAMH, ADAMI, ADAML, ADAMM, ADAMN, ADAMZ) (CIK 0001273685)
Date: Dec. 9, 2009 · CIK: 0001273685 · Accession: 0001437749-09-002004

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File numbers found in text: 333-162654

Date
Dec. 9, 2009
Author
NEW
Form
CORRESP
Company
ADAMAS TRUST, INC. (ADAM, ADAMG, ADAMH, ADAMI, ADAML, ADAMM, ADAMN, ADAMZ) (CIK 0001273685)

Letter

VIA EDGAR AND FACSIMILE Securities and Exchange Commission Washington, D.C. 20549 Attention: Mr. Adam Turk New York Mortgage Trust, Inc. Registration Statement on Form S-3 (File No. 333-162654)

Dear Mr. Turk:

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 4:00 p.m. on December 11, 2009, or as soon thereafter as practicable.

The Company acknowledges the following:

●

should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

●

the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

●

the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly
yours,
NEW
YORK MORTGAGE TRUST, INC.

Show Raw Text
CORRESP
1
filename1.htm

    nymt_corresp-120909.htm

    NEW YORK
MORTGAGE TRUST, INC.

    52
Vanderbilt Avenue, Suite 403

    New York,
New York  10017

    December
9, 2009

    VIA EDGAR AND
FACSIMILE

    Securities
and Exchange Commission

    100 F
Street, N.E.

    Washington,
D.C.  20549

    Attention:  Mr.
Adam Turk

    New York Mortgage Trust,
Inc.

    Registration Statement on
Form S-3 (File No. 333-162654)

    Dear Mr.
Turk:

    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 4:00 p.m. on December 11, 2009, or as soon thereafter
as practicable.

    The Company acknowledges the
following:

              ●

              should
      the Securities and Exchange Commission (the “Commission”) or the staff,
      acting pursuant to delegated authority, declare the filing effective, it
      does not foreclose the Commission from taking any action with respect to
      the filing;

              ●

              the
      action of the Commission or the Staff, acting pursuant to delegated
      authority, in declaring the filing effective, does not relieve the Company
      from its full responsibility for the adequacy and accuracy of the
      disclosure in the filing; and

              ●

              the
      Company may not assert Staff comments and the declaration of effectiveness
      as a defense in any proceeding initiated by the Commission or any person
      under the federal securities laws of the United
  States.

                    Very truly
    yours,

                    NEW
      YORK MORTGAGE TRUST, INC.

                      By:

                    /s/ Steven
      R. Mumma

                      Name:
      Steven R. Mumma

                    Title:
      Chief Executive Officer