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SEC Comment Letter for Ready Capital Corp (RC, RCD, RC-PC, RC-PE) (CIK 0001527590) (RC) — Feb 12, 2019

Ready Capital Corp (RC, RCD, RC-PC, RC-PE) (CIK 0001527590)
Date: Feb. 12, 2019 · CIK: 0001527590 · Accession: 0000000000-19-002085

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File numbers found in text: 001-35808

Date
February 12, 2019
Author
Frederick Herbst
Form
UPLOAD
Company
Ready Capital Corp (RC, RCD, RC-PC, RC-PE) (CIK 0001527590)

Letter

February 12, 2019 Frederick Herbst Chief Financial Officer Ready Capital Corporation 1140 Avenue of the Americas, 7th Floor New York, NY 10036 Re:Sutherland Asset Management Corporation Form 10-K for the year ended December 31, 2017 Filed March 16, 2018 File No. 001-35808 Dear Mr. Herbst: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Real Estate and Commodities

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February 12, 2019
Frederick Herbst
Chief Financial Officer
Ready Capital Corporation
1140 Avenue of the Americas, 7th Floor
New York, NY 10036
Re:Sutherland Asset Management Corporation
Form 10-K for the year ended December 31, 2017
Filed March 16, 2018
File No. 001-35808
Dear Mr. Herbst:
            We have completed our review of your filing.  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.
Sincerely,
Division of Corporation Finance
Office of Real Estate and
Commodities