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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

Date
May 17, 2017
Author
/s/ Tom Kluck
Form
UPLOAD
Company
Ready Capital Corp (RC, RCD, RC-PC, RC-PE) (CIK 0001527590)

Letter

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

Show Raw Text
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