SEC Comment Letter 0000000000-23-009416 to CHIMERA INVESTMENT CORP (CIM, CIMN, CIMO, CIM-PA, CIM-PB, CIM-PC, CIM-PD) (CIK 0001409493) (CIM)
CHIMERA INVESTMENT CORP (CIM, CIMN, CIMO, CIM-PA, CIM-PB, CIM-PC, CIM-PD) (CIK 0001409493)
Date: Aug. 28, 2023 · CIK: 0001409493 · Accession: 0000000000-23-009416
AI Filing Summary & Sentiment
File numbers found in text: 001-33796
Letter
United States securities and exchange commission logo August 28, 2023 Subramaniam Viswanathan Chief Financial Officer Chimera Investment Corporation 630 Fifth Avenue , Ste 2400 New York, NY 10111 Re:CHIMERA INVESTMENT CORP Form 10-K for the year ended December 31, 2022 Response dated August 8, 2023 File No. 001-33796 Dear Subramaniam Viswanathan: We have reviewed your August 8, 2023 response to our comment letter and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our July 13, 2023 letter. Form 10-K for the year ended December 31, 2022 Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations Earnings available for distribution, page 51 1.We have reviewed your response to comment 1 and your revised disclosure within your Form 10-Q for the quarter ended June 30, 2023. Please revise your disclosure in future filings to discuss the reasons you believe adjusting your measure to add back transaction expenses provides useful information to investors. Reference is made to Item 10(e) of Regulation S-K. You may contact Eric McPhee at 202-551-3693 or Jennifer Monick at 202-551-3295 if you have any questions.
FirstName LastNameSubramaniam Viswanathan Comapany NameChimera Investment Corporation August 28, 2023 Page 2 FirstName LastName Subramaniam Viswanathan Chimera Investment Corporation August 28, 2023 Page 2 Sincerely, Division of Corporation Finance Office of Real Estate & Construction
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United States securities and exchange commission logo
August 28, 2023
Subramaniam Viswanathan
Chief Financial Officer
Chimera Investment Corporation
630 Fifth Avenue , Ste 2400
New York, NY 10111
Re:CHIMERA INVESTMENT CORP
Form 10-K for the year ended December 31, 2022
Response dated August 8, 2023
File No. 001-33796
Dear Subramaniam Viswanathan:
We have reviewed your August 8, 2023 response to our comment letter and have the
following comment. In our comment, we may ask you to provide us with information so we may
better understand your disclosure.
Please respond to this comment within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment, we may have additional
comments. Unless we note otherwise, our references to prior comments are to comments in our
July 13, 2023 letter.
Form 10-K for the year ended December 31, 2022
Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations
Earnings available for distribution, page 51
1.We have reviewed your response to comment 1 and your revised disclosure within your
Form 10-Q for the quarter ended June 30, 2023. Please revise your disclosure in future
filings to discuss the reasons you believe adjusting your measure to add back transaction
expenses provides useful information to investors. Reference is made to Item 10(e) of
Regulation S-K.
You may contact Eric McPhee at 202-551-3693 or Jennifer Monick at 202-551-3295 if
you have any questions.
FirstName LastNameSubramaniam Viswanathan
Comapany NameChimera Investment Corporation
August 28, 2023 Page 2
FirstName LastName
Subramaniam Viswanathan
Chimera Investment Corporation
August 28, 2023
Page 2
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction