Correspondence 0001104659-23-114372 from Ellington Residential Mortgage REIT (EARN) (CIK 0001560672) (EARN)
Ellington Residential Mortgage REIT (EARN) (CIK 0001560672)
Date: Nov. 3, 2023 · CIK: 0001560672 · Accession: 0001104659-23-114372
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File numbers found in text: 333-275162
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CORRESP 1 filename1.htm ELLINGTON RESIDENTIAL MORTGAGE REIT 53 Forest Avenue Old Greenwich, Connecticut 06870 November 3, 2023 VIA EDGAR Securities and Exchange Commission 100 F Street, NE Washington, DC 20549 Attention: Kibum Park Ellington Residential Mortgage REIT Registration Statement on Form S-3 (File No. 333-275162) Dear Mr. Park: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Ellington Residential Mortgage REIT (the “Company”) hereby requests acceleration of effectiveness of the above-referenced Registration Statement to 4:00 p.m. on November 7, 2023, or as soon thereafter as practicable. The Company requests that it be notified of such effectiveness by a telephone call to Daniel M. LeBey of Vinson & Elkins LLP at (804) 327-6310. Very truly yours, ELLINGTON RESIDENTIAL MORTGAGE REIT By: /s/ Christopher Smernoff Name: Christopher Smernoff Title: Chief Financial Officer