Correspondence 0001104659-24-078482 from Angel Oak Mortgage REIT, Inc. (AOMN, AOMR) (CIK 0001766478) (AOMN)
Angel Oak Mortgage REIT, Inc. (AOMN, AOMR) (CIK 0001766478)
Date: July 9, 2024 · CIK: 0001766478 · Accession: 0001104659-24-078482
AI Filing Summary & Sentiment
File numbers found in text: 333-280531
Show Raw Text
CORRESP 1 filename1.htm ANGEL OAK MORTGAGE REIT, INC. 3344 Peachtree Road NE, Suite 1725 Atlanta, Georgia 30326 July 9, 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. 333-280531) 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