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SEC Comment Letter for Ready Capital Corp (RC, RCD, RC-PC, RC-PE) (CIK 0001527590) (RC) — Jul 18, 2017

Ready Capital Corp (RC, RCD, RC-PC, RC-PE) (CIK 0001527590)
Date: July 18, 2017 · CIK: 0001527590 · Accession: 0000000000-17-025178

Regulatory Compliance Offering / Registration Process Financial Reporting

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File numbers found in text: 333-219213

Date
July 18, 2017
Author
/s/ Stacie D. Gorman
Form
UPLOAD
Company
Ready Capital Corp (RC, RCD, RC-PC, RC-PE) (CIK 0001527590)

Letter

Mail Stop 3233 July 18, 2017 Via E -mail Thomas Capasse Chairman and 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 July 7, 2017 File No. 333-219213

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 me at (202) 551-3585 with any questio ns.

Sincerely,
/s/ Stacie D. Gorman

Show Raw Text
Mail Stop 3233

July 18, 2017

Via E -mail
Thomas Capasse
Chairman and 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  July 7, 2017
  File No.  333-219213

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 me at (202)  551-3585 with any questio ns.

Sincerely,

 /s/ Stacie D. Gorman

 Stacie D. Gorman
Senior Counsel
Office of Real Estate and
Commodities

cc: Jay L. Bernstein, Esq. ( via e -mail)