SEC Comment Letter for AG Mortgage Investment Trust, Inc. (MITN, MITP, MITT, MITT-PA, MITT-PB, MITT-PC) (CIK 0001514281) (MITN) — Jan 23, 2014
AG Mortgage Investment Trust, Inc. (MITN, MITP, MITT, MITT-PA, MITT-PB, MITT-PC) (CIK 0001514281)
Date: Jan. 23, 2014 · CIK: 0001514281 · Accession: 0000000000-14-003510
AI Filing Summary & Sentiment
Reasoning
Letter
January 23, 2014 Via E-mail Brian C. Sigman Chief Financial Officer AG Mortgage Investment Trust, Inc. 245 Park Avenue 26th Floor New York, NY 10167
Re: AG Mortgage Investment Trust, Inc. Form 10-K Filed March 6, 201 3 File No. 001 -35151
Dear M r. Sigman :
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 ar e 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/ Cicely LaMothe
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January 23, 2014 Via E-mail Brian C. Sigman Chief Financial Officer AG Mortgage Investment Trust, Inc. 245 Park Avenue 26th Floor New York, NY 10167 Re: AG Mortgage Investment Trust, Inc. Form 10-K Filed March 6, 201 3 File No. 001 -35151 Dear M r. Sigman : 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 ar e 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/ Cicely LaMothe Cicely LaMothe Senior Assistant Chief Accountant