SEC Comment Letter for PennyMac Mortgage Investment Trust (PMT, PMTU, PMTV, PMTW, PMT-PA, PMT-PB, PMT-PC) (CIK 0001464423) (PMT) — Aug 16, 2011
PennyMac Mortgage Investment Trust (PMT, PMTU, PMTV, PMTW, PMT-PA, PMT-PB, PMT-PC) (CIK 0001464423)
Date: Aug. 16, 2011 · CIK: 0001464423 · Accession: 0000000000-11-049438
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-34416
Letter
August 16, 2011 VIA E-Mail Ms. Anne D. McCallion Chief Financial Officer PennyMac Mortgage Investment Trust 27001 Agoura Road Calabasas, CA 91301 Re: PennyMac Mortgage Investment Trust Form 10-K for the year ended December 31, 2010 Filed on March 7, 2011 File No. 001-34416
Dear Ms. Anne D. McCallion: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not fore close the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely,
/s/ Cicely LaMothe Cicely LaMothe Senior Assistant Chief Accountant
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August 16, 2011 VIA E-Mail Ms. Anne D. McCallion Chief Financial Officer PennyMac Mortgage Investment Trust 27001 Agoura Road Calabasas, CA 91301 Re: PennyMac Mortgage Investment Trust Form 10-K for the year ended December 31, 2010 Filed on March 7, 2011 File No. 001-34416 Dear Ms. Anne D. McCallion: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not fore close the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Cicely LaMothe Cicely LaMothe Senior Assistant Chief Accountant