SEC Comment Letter 0000000000-23-008152 to Ellington Financial Inc. (EFC, EFC-PA, EFC-PB, EFC-PC, EFC-PD, EFC-PE) (CIK 0001411342) (EFC)
Ellington Financial Inc. (EFC, EFC-PA, EFC-PB, EFC-PC, EFC-PD, EFC-PE) (CIK 0001411342)
Date: July 31, 2023 · CIK: 0001411342 · Accession: 0000000000-23-008152
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File numbers found in text: 001-34569
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United States securities and exchange commission logo
July 31, 2023
JR Herlihy
Chief Financial Officer
Ellington Financial Inc.
53 Forest Avenue
Old Greenwich, CT 06870
Re:Ellington Financial Inc.
Form 10-K for the Fiscal Year Ending December 31, 2022
Filed March 1, 2023
File No. 001-34569
Dear JR Herlihy:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction