Correspondence 0001104659-23-113049 from 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: Oct. 31, 2023 · CIK: 0001411342 · Accession: 0001104659-23-113049
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File numbers found in text: 333-273309
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CORRESP
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Ellington Financial Inc.
53 Forest Avenue
Old Greenwich, Connecticut 06870
October 31, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Real Estate & Construction
100 F Street, N.E.
Washington, D.C. 20549
Attn: Stacie Gorman
Re: Ellington Financial Inc.
Registration Statement on Form S-4 (File No. 333-273309)
Request for Acceleration of Effective Date
Dear Ms. Gorman:
Pursuant to Rule 461
promulgated under the Securities Act of 1933, as amended, Ellington Financial Inc. (the “Company”) hereby respectfully requests
that the Securities and Exchange Commission accelerate the effective date and time of the above-referenced Registration Statement on Form S-4
(the “Registration Statement”) and declare the Registration Statement effective as of 4:00 p.m., Eastern Time, on November 2,
2023, or as soon thereafter as practicable.
Please contact Daniel M. LeBey
of Vinson & Elkins L.L.P. at (804) 327-6310 with any questions you may have concerning this letter or if you require any additional
information. The Company requests that it be notified of the effectiveness of the Registration Statement by a telephone call to Mr. LeBey
and that such effectiveness also be confirmed in writing.
Sincerely,
ELLINGTON FINANCIAL INC.
By:
/s/ Laurence Penn
Name:
Laurence Penn
Title:
Chief Executive Officer and President
cc:
Daniel M. LeBey, Vinson & Elkins L.L.P.
Zachary A. Swartz, Vinson & Elkins L.L.P.