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ANGEL OAK MORTGAGE REIT, INC.

3344 Peachtree Road NE, Suite 1725

Atlanta, Georgia 30326

July 5, 2024

Via EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Attention: S. Gorman

    Re: Angel Oak Mortgage REIT, Inc.

    Registration Statement on Form S-3 (Registration No. 333-280532)

Ladies and Gentlemen:

In accordance with Rule 461
of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration
by the Securities and Exchange Commission (the “Commission”) of the effective date of the above-referenced Registration
Statement on Form S-3 (the “Registration Statement”) of Angel Oak Mortgage REIT, Inc. We respectfully
request that the Registration Statement become effective as of 4:00 p.m., Washington, D.C. time, on July 9, 2024, or as soon as practicable
thereafter.

Once the above-referenced
Registration Statement has been declared effective, please orally confirm that event with our counsel, Sidley Austin LLP, by telephoning
J. Gerard Cummins at (212) 839-5374.

Thank you for your assistance
in this matter.

[Signature Page Immediately Follows]

    Very truly yours,

    ANGEL OAK MORTGAGE REIT, INC.

    By:
    /s/ Brandon Filson

    Name:
    Brandon Filson

    Title:
    Chief Financial Officer and Treasurer

    CC:
    Sreeniwas Prabhu, Angel Oak Mortgage REIT, Inc.

    J. Gerard Cummins, Sidley Austin LLP

    Adam M. Gross, Sidley Austin LLP