0000914121-22-001543.txt : 20220329 0000914121-22-001543.hdr.sgml : 20220329 20220224113729 ACCESSION NUMBER: 0000914121-22-001543 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20220224 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: 60 WALL STREET CITY: NEW YORK STATE: NY ZIP: 10005 BUSINESS PHONE: (212) 250-2500 MAIL ADDRESS: STREET 1: 60 WALL STREET CITY: NEW YORK STATE: NY ZIP: 10005 CORRESP 1 filename1.htm


Deutsche Mortgage & Asset Receiving Corporation
One Columbus Circle
New York, New York 10019
(212) 250-2500


February 24, 2022
Katherine Hsu
Office Chief
Office of Structured Finance
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

 Re:           Deutsche Mortgage & Asset Receiving Corporation
Registration on Form SF-3
File No. 333-260277                                                     
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 February 28, 2022 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.


DMARC Shelf Acceleration Request

  Very truly yours,  
     
  DEUTSCHE MORTGAGE & ASSET RECEIVING CORPORATION  
     
       
 
By:
/s/ Helaine M. Kaplan
  
    Name:  Helaine M. Kaplan
  
   
Title:     President and Managing Director
(Principal Executive Officer)
  
       
 
By:
/s/ Matt Smith  
    Name:  Matt Smith  
    Title:     Director  
       


cc:       Anna Glick, Esq.
Cadwalader, Wickersham & Taft LLP






DMARC Shelf Acceleration Request