SEC Comment Letter for Ready Capital Corp (RC, RCD, RC-PC, RC-PE) (CIK 0001527590) (RC) — Aug 29, 2016
Ready Capital Corp (RC, RCD, RC-PC, RC-PE) (CIK 0001527590)
Date: Aug. 29, 2016 · CIK: 0001527590 · Accession: 0000000000-16-090359
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-35808
Letter
Mail Stop 3233 August 29, 2016 Via E -mail Ms. Donna Blank Chief Financial Officer and Treasurer ZAIS Financial Corp. Two Bridge Avenue, Suite 322 Red Bank, New Jersey 07701 Form 10 -K/A for the year ended December 31, 201 5 Filed April 29, 201 6 File No. 001-35808
Re: ZAIS Financial Corp. Form 10-K for the year ended December 31, 201 5 Filed March 10, 2016 File No. 001-35808
Dear Ms. Blank :
We have completed our review of your filings on August 26, 2016 . 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/ Jennifer Monick
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Mail Stop 3233 August 29, 2016 Via E -mail Ms. Donna Blank Chief Financial Officer and Treasurer ZAIS Financial Corp. Two Bridge Avenue, Suite 322 Red Bank, New Jersey 07701 Re: ZAIS Financial Corp. Form 10-K for the year ended December 31, 201 5 Filed March 10, 2016 File No. 001-35808 Form 10 -K/A for the year ended December 31, 201 5 Filed April 29, 201 6 File No. 001-35808 Dear Ms. Blank : We have completed our review of your filings on August 26, 2016 . 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/ Jennifer Monick Jennifer Monick Assistant Chief Accountant Office of Real Estate and Commodities