SEC Comment Letter for PennyMac Mortgage Investment Trust (PMT, PMTU, PMTV, PMTW, PMT-PA, PMT-PB, PMT-PC) (CIK 0001464423) (PMT) — Sep 16, 2014

PennyMac Mortgage Investment Trust (PMT, PMTU, PMTV, PMTW, PMT-PA, PMT-PB, PMT-PC) (CIK 0001464423)
Date: Sept. 16, 2014 · CIK: 0001464423 · Accession: 0000000000-14-046386

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

File numbers found in text: 001-34416

Date

February 28, 2014

Author

/s/ Kristi Marrone

Form

UPLOAD

Company

PennyMac Mortgage Investment Trust (PMT, PMTU, PMTV, PMTW, PMT-PA, PMT-PB, PMT-PC) (CIK 0001464423)

Letter

September 1 6, 2014 Via E -Mail 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 for the Fiscal Ye ar Ended December 31, 20 13 Filed February 28, 2014 File No. 001-34416

Dear M s. McCallion :

We have completed our review of your filing. 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 o r the filings 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 laws of the United States. We urge all persons who are responsible for the accuracy and adequ acy of the disclosure in the filings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Kristi Marrone

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September 1 6, 2014

Via E -Mail
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 for the Fiscal Ye ar Ended December  31, 20 13
Filed February 28, 2014
File No. 001-34416

Dear M s. McCallion :

We have completed our review of your filing.  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 o r the filings 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 laws of the United States.  We urge all persons
who are responsible for the accuracy and adequ acy of the disclosure in the filings to be
certain that the filings include the information the Securities Exchange Act of 1934 and
all applicable rules require.

                                                                                    Sincerely,

        /s/ Kristi Marrone

Kristi Marrone
                                                                         Staff Accountant

SecProbe.io