SEC Comment Letter 0000000000-24-001807 to TWO HARBORS INVESTMENT CORP. (TWO, TWO-PA, TWO-PB, TWO-PC) (CIK 0001465740) (TWO)
TWO HARBORS INVESTMENT CORP. (TWO, TWO-PA, TWO-PB, TWO-PC) (CIK 0001465740)
Date: Feb. 15, 2024 · CIK: 0001465740 · Accession: 0000000000-24-001807
AI Filing Summary & Sentiment
File numbers found in text: 001-34506
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United States securities and exchange commission logo
February 15, 2024
Mary Riskey
Chief Financial Officer
Two Harbors Investment Corp.
1601 Utica Avenue South, Suite 900
St. Louis Park, Minnesota 55416
Re:Two Harbors Investment Corp.
Form 10-K for the Fiscal Year Ended December 31, 2022
File No. 001-34506
Dear Mary Riskey:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction