0000914121-15-000587.txt : 20151217 0000914121-15-000587.hdr.sgml : 20151217 20151112172043 ACCESSION NUMBER: 0000914121-15-000587 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20151112 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DEUTSCHE MORTGAGE & ASSET RECEIVING CORP CENTRAL INDEX KEY: 0001013454 STANDARD INDUSTRIAL CLASSIFICATION: ASSET-BACKED SECURITIES [6189] IRS NUMBER: 043310019 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE INTERNATIONAL PLACE STREET 2: ROOM 520 CITY: BOSTON STATE: MA ZIP: 02110 BUSINESS PHONE: 6179517690 MAIL ADDRESS: STREET 1: ONE INTERNATIONAL PLACE STREET 2: ROOM 608 CITY: BOSTON STATE: MA ZIP: 02110 CORRESP 1 filename1.htm
Deutsche Mortgage & Asset Receiving Corporation
60 Wall Street
New York, New York 10005
 (212) 250-2500


 November 12, 2015
Katherine Hsu
Division of Corporate Finance
Office of Structured Finance
United States Securities and Exchange Commission
Mail Stop 3628
100 F Street, N.E.
 Washington, D.C.  20549
Re:  Deutsche Mortgage & Asset Receiving Corporation        
Registration on Form SF-3
File No. 333-206705		  
Dear Ms. Hsu:
In accordance with Rule 461 under the Securities Act of 1933, as amended, Deutsche Mortgage & Asset Receiving Corporation (the “Company”), hereby requests acceleration of effectiveness of the above-referenced Registration Statement to 12:00 p.m., Washington, D.C. time, on November 18, 2015 or as soon thereafter as practicable.
The Company is aware of its responsibilities under the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended, as they relate to proposed public offering of the securities specified in the above-captioned registration statement. The Company acknowledges that (a) should the Securities and Exchange Commission (the “Commission”) or its staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (b) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (c) the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
  Very truly yours,  
     
  DEUTSCHE MORTGAGE & ASSET RECEIVING CORPORATION  
       
By:
/s/ Helaine M. Kaplan  
    Name: Helaine M. Kaplan  
    Title:   President (Principal Executive Officer)  
       
       
  By: /s/ Andrew Mullin  
    Name:  Andrew Mullin  
    Title:  Vice President, Treasurer, Chief Financial Officer and Chief Accounting Officer  
cc:
Anna Glick, Esq.
Cadwalader, Wickersham & Taft LLP