SEC Comment Letter 0000000000-23-011889 to Ellington Residential Mortgage REIT (EARN) (CIK 0001560672) (EARN)
Ellington Residential Mortgage REIT (EARN) (CIK 0001560672)
Date: Oct. 30, 2023 · CIK: 0001560672 · Accession: 0000000000-23-011889
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File numbers found in text: 333-275162
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United States securities and exchange commission logo
October 30, 2023
Laurence Penn
Chief Executive Officer
Ellington Residential Mortgage REIT
53 Forest Ave.
Old Greenwich, CT 06870
Re:Ellington Residential Mortgage REIT
Registration Statement on Form S-3
Filed October 25, 2023
File No. 333-275162
Dear Laurence Penn:
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 Kibum Park at 202-551-6836 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Christopher C. Green, Esq.