SEC Comment Letter for Western Asset Mortgage Capital Corp (CIK 0001465885) — Sep 28, 2022
Western Asset Mortgage Capital Corp (CIK 0001465885)
Date: Sept. 28, 2022 · CIK: 0001465885 · Accession: 0000000000-22-010689
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File numbers found in text: 001-35543
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United States securities and exchange commission logo
September 28, 2022
Robert Lehman
Chief Financial Officer
Western Asset Mortgage Capital Corp
47 W 200 South, Suite 200
Salt Lake City , Utah 84101
Re:Western Asset Mortgage Capital Corp
Form 10-K for the year ended December 31, 2021
File No. 001-35543
Dear Robert Lehman:
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