Correspondence 0001104659-24-078119 from Angel Oak Mortgage REIT, Inc. (AOMN, AOMR) (CIK 0001766478) (AOMN)
Angel Oak Mortgage REIT, Inc. (AOMN, AOMR) (CIK 0001766478)
Date: July 5, 2024 · CIK: 0001766478 · Accession: 0001104659-24-078119
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File numbers found in text: 333-280531
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CORRESP
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ANGEL OAK MORTGAGE REIT, INC.
ANGEL OAK MORTGAGE OPERATING PARTNERSHIP, LP
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. and Angel Oak Mortgage Operating Partnership, LP
Registration
Statement on Form S-3 (Registration Nos. 333-280531 and 333-280531-01)
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. and Angel Oak
Mortgage Operating Partnership, LP. 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
ANGEL OAK MORTGAGE OPERATING PARTNERSHIP, LP
By: Angel Oak Mortgage OP GP, LLC, its sole general partner
By: Angel Oak Mortgage REIT, Inc., the sole member of the sole
general partner
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