SEC Comment Letter 0000000000-24-008431 to Armour Residential REIT, Inc. (ARR, ARR-PC) (CIK 0001428205) (ARR)
Armour Residential REIT, Inc. (ARR, ARR-PC) (CIK 0001428205)
Date: July 25, 2024 · CIK: 0001428205 · Accession: 0000000000-24-008431
AI Filing Summary & Sentiment
File numbers found in text: 001-34766
Letter
July 25, 2024 Gordon Harper Chief Financial Officer, Controller and Secretary Armour Residential REIT, Inc. 3001 Ocean Drive Suite 201 Vero Beach, FL 32963 Re:Armour Residential REIT, Inc. Form 10-K for the Fiscal Year Ending December 31, 2023 Filed March 15, 2024 File No. 001-34766 Dear Gordon Harper: 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
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July 25, 2024
Gordon Harper
Chief Financial Officer, Controller and Secretary
Armour Residential REIT, Inc.
3001 Ocean Drive
Suite 201
Vero Beach, FL 32963
Re:Armour Residential REIT, Inc.
Form 10-K for the Fiscal Year Ending December 31, 2023
Filed March 15, 2024
File No. 001-34766
Dear Gordon Harper:
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