SEC Comment Letter for PennyMac Mortgage Investment Trust (PMT) — Jul 1, 2016
PennyMac Mortgage Investment Trust
Date: July 1, 2016 · CIK: 0001464423 · Accession: 0000000000-16-082885
AI Filing Summary & Sentiment
Letter
Mail Stop 3233 July 1, 2016 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 year ended December 31, 2015 Filed on February 29, 2016 File No. 001 -34416
Dear Ms. McCallion:
We have completed our review of your filing s. 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 laws 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/ Daniel L. Gordon
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Mail Stop 3233 July 1, 2016 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 year ended December 31, 2015 Filed on February 29, 2016 File No. 001 -34416 Dear Ms. McCallion: We have completed our review of your filing s. 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 laws 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/ Daniel L. Gordon Daniel L. Gordon Senior Assistant Chief Accountant Office of Real Estate and Commodities