SEC Comment Letter for Ready Capital Corp (RC, RCD, RC-PC, RC-PE) (CIK 0001527590) (RC) — May 17, 2017
Ready Capital Corp (RC, RCD, RC-PC, RC-PE) (CIK 0001527590)
Date: May 17, 2017 · CIK: 0001527590 · Accession: 0000000000-17-017408
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File numbers found in text: 333-217810
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Mail Room 3233 May 17, 2017 Via E -mail Thomas Capasse Chief Executive Officer Sutherland Asset Management Corporation 1140 Avenue of the Americas, 7th Floor New York, NY 10036 Re: Sutherland Asset Management Corporation Registration Statement on Form S-3 Filed May 9, 2017 File No. 333-217810 Dear Mr. Capasse : This is to advise you that we have not reviewed and will not review your registration statement . Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Folake Ayoola, Senior Counsel, at (202) 551 -3673 with any questions. Sincerely, /s/ Tom Kluck Tom Kluck Legal Branch Chief, Office of Real Estate and Commodities Cc: Jay L. Bernstein, Esq. Clifford Chance US LLP