SEC Comment Letter for PennyMac Mortgage Investment Trust (PMT, PMTU, PMTV, PMTW, PMT-PA, PMT-PB, PMT-PC) (CIK 0001464423) (PMT) — Jul 23, 2015
PennyMac Mortgage Investment Trust (PMT, PMTU, PMTV, PMTW, PMT-PA, PMT-PB, PMT-PC) (CIK 0001464423)
Date: July 23, 2015 · CIK: 0001464423 · Accession: 0000000000-15-038166
AI Filing Summary & Sentiment
Reasoning
Letter
July 23, 2015 Via E -mail 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 year ended December 31, 2014 Filed March 2, 2015 File No. 1 -34416
Dear Ms. 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 or the filing 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 adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Jennifer Monick
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July 23, 2015 Via E -mail 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 year ended December 31, 2014 Filed March 2, 2015 File No. 1 -34416 Dear Ms. 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 or the filing 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 adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Jennifer Monick Jennifer Monick Staff Accountant