SEC Comment Letter for PennyMac Mortgage Investment Trust (PMT, PMTU, PMTV, PMTW, PMT-PA, PMT-PB, PMT-PC) (CIK 0001464423) (PMT) — Oct 9, 2013
PennyMac Mortgage Investment Trust (PMT, PMTU, PMTV, PMTW, PMT-PA, PMT-PB, PMT-PC) (CIK 0001464423)
Date: Oct. 9, 2013 · CIK: 0001464423 · Accession: 0000000000-13-055911
AI Filing Summary & Sentiment
Reasoning
Letter
October 9, 2013 Via Email Ms. Anne D. McCallion Chief Financial Officer PennyMac Mortgage Investment Trust 6101 Condor Drive Moorpark, CA 93021 Form 10 -Q Filed May 10, 2013 File No. 001 -34416
Re: PennyMac Mortgage Investment Trust Form 10-K Filed February 28, 2013 File No. 001 -34416
Dear Ms. McCallion :
We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities l aws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Cicely LaMothe
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October 9, 2013 Via Email Ms. Anne D. McCallion Chief Financial Officer PennyMac Mortgage Investment Trust 6101 Condor Drive Moorpark, CA 93021 Re: PennyMac Mortgage Investment Trust Form 10-K Filed February 28, 2013 File No. 001 -34416 Form 10 -Q Filed May 10, 2013 File No. 001 -34416 Dear Ms. McCallion : We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities l aws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Cicely LaMothe Cicely LaMothe Senior Assistant Chief Accountant