0001144204-16-103900.txt : 20161027 0001144204-16-103900.hdr.sgml : 20161027 20160520141539 ACCESSION NUMBER: 0001144204-16-103900 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20160520 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Sequoia Mortgage Trust 2012-2 CENTRAL INDEX KEY: 0001545416 STANDARD INDUSTRIAL CLASSIFICATION: ASSET-BACKED SECURITIES [6189] FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE BELVEDERE PLACE, STREET 2: SUITE 300 CITY: MILL VALLEY STATE: CA ZIP: 94941 BUSINESS PHONE: 415-389-7373 MAIL ADDRESS: STREET 1: ONE BELVEDERE PLACE, STREET 2: SUITE 300 CITY: MILL VALLEY STATE: CA ZIP: 94941 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Sequoia Mortgage Trust 2012-6 CENTRAL INDEX KEY: 0001561167 STANDARD INDUSTRIAL CLASSIFICATION: ASSET-BACKED SECURITIES [6189] FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE BELVEDERE PLACE, STREET 2: SUITE 300 CITY: MILL VALLEY STATE: CA ZIP: 94941 BUSINESS PHONE: 415-389-7373 MAIL ADDRESS: STREET 1: ONE BELVEDERE PLACE, STREET 2: SUITE 300 CITY: MILL VALLEY STATE: CA ZIP: 94941 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Sequoia Mortgage Trust 2013-1 CENTRAL INDEX KEY: 0001563531 STANDARD INDUSTRIAL CLASSIFICATION: ASSET-BACKED SECURITIES [6189] FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE BELVEDERE PLACE, STREET 2: SUITE 300 CITY: MILL VALLEY STATE: CA ZIP: 94941 BUSINESS PHONE: 415-389-7373 MAIL ADDRESS: STREET 1: ONE BELVEDERE PLACE, STREET 2: SUITE 300 CITY: MILL VALLEY STATE: CA ZIP: 94941 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Sequoia Mortgage Trust 2013-4 CENTRAL INDEX KEY: 0001570440 STANDARD INDUSTRIAL CLASSIFICATION: ASSET-BACKED SECURITIES [6189] FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE BELVEDERE PLACE, STREET 2: SUITE 300 CITY: MILL VALLEY STATE: CA ZIP: 94941 BUSINESS PHONE: 415-389-7373 MAIL ADDRESS: STREET 1: ONE BELVEDERE PLACE, STREET 2: SUITE 300 CITY: MILL VALLEY STATE: CA ZIP: 94941 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Sequoia Mortgage Trust 2013-7 CENTRAL INDEX KEY: 0001576709 STANDARD INDUSTRIAL CLASSIFICATION: ASSET-BACKED SECURITIES [6189] FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE BELVEDERE PLACE, STREET 2: SUITE 300 CITY: MILL VALLEY STATE: CA ZIP: 94941 BUSINESS PHONE: 415-389-7373 MAIL ADDRESS: STREET 1: ONE BELVEDERE PLACE, STREET 2: SUITE 300 CITY: MILL VALLEY STATE: CA ZIP: 94941 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Sequoia Mortgage Trust 2013-8 CENTRAL INDEX KEY: 0001577310 STANDARD INDUSTRIAL CLASSIFICATION: ASSET-BACKED SECURITIES [6189] FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE BELVEDERE PLACE, STREET 2: SUITE 300 CITY: MILL VALLEY STATE: CA ZIP: 94941 BUSINESS PHONE: 415-389-7373 MAIL ADDRESS: STREET 1: ONE BELVEDERE PLACE, STREET 2: SUITE 300 CITY: MILL VALLEY STATE: CA ZIP: 94941 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Sequoia Mortgage Trust 2012-1 CENTRAL INDEX KEY: 0001536694 STANDARD INDUSTRIAL CLASSIFICATION: ASSET-BACKED SECURITIES [6189] FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE BELVEDERE PLACE, STREET 2: SUITE 300 CITY: MILL VALLEY STATE: CA ZIP: 94941 BUSINESS PHONE: 415-389-7373 MAIL ADDRESS: STREET 1: ONE BELVEDERE PLACE, STREET 2: SUITE 300 CITY: MILL VALLEY STATE: CA ZIP: 94941 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Sequoia Mortgage Trust 2012-3 CENTRAL INDEX KEY: 0001551097 STANDARD INDUSTRIAL CLASSIFICATION: ASSET-BACKED SECURITIES [6189] FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE BELVEDERE PLACE, STREET 2: SUITE 300 CITY: MILL VALLEY STATE: CA ZIP: 94941 BUSINESS PHONE: 415-389-7373 MAIL ADDRESS: STREET 1: ONE BELVEDERE PLACE, STREET 2: SUITE 300 CITY: MILL VALLEY STATE: CA ZIP: 94941 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Sequoia Mortgage Trust 2013-6 CENTRAL INDEX KEY: 0001574593 STANDARD INDUSTRIAL CLASSIFICATION: ASSET-BACKED SECURITIES [6189] FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE BELVEDERE PLACE, STREET 2: SUITE 300 CITY: MILL VALLEY STATE: CA ZIP: 94941 BUSINESS PHONE: 415-389-7373 MAIL ADDRESS: STREET 1: ONE BELVEDERE PLACE, STREET 2: SUITE 300 CITY: MILL VALLEY STATE: CA ZIP: 94941 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Sequoia Mortgage Trust 2012-5 CENTRAL INDEX KEY: 0001558904 STANDARD INDUSTRIAL CLASSIFICATION: ASSET-BACKED SECURITIES [6189] FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE BELVEDERE PLACE, STREET 2: SUITE 300 CITY: MILL VALLEY STATE: CA ZIP: 94941 BUSINESS PHONE: 415-389-7373 MAIL ADDRESS: STREET 1: ONE BELVEDERE PLACE, STREET 2: SUITE 300 CITY: MILL VALLEY STATE: CA ZIP: 94941 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SEQUOIA RESIDENTIAL FUNDING INC CENTRAL INDEX KEY: 0001176320 STANDARD INDUSTRIAL CLASSIFICATION: ASSET-BACKED SECURITIES [6189] IRS NUMBER: 352170972 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE BELVEDERE PLACE, STREET 2: SUITE 300 CITY: MILL VALLEY STATE: CA ZIP: 94941 BUSINESS PHONE: 415-389-7373 MAIL ADDRESS: STREET 1: ONE BELVEDERE PLACE, STREET 2: SUITE 300 CITY: MILL VALLEY STATE: CA ZIP: 94941 CORRESP 1 filename1.htm

[Sequoia Residential Funding, Inc. Letterhead]

May 20, 2016

Katherine Hsu, Office Chief

Lulu Cheng, Special Counsel

Office of Structured Finance

Division of Corporation Finance

Securities and Exchange Commission

Washington, DC 20549

	Re:	Sequoia Mortgage Trust 2012-1, Sequoia Mortgage Trust 2012-2,
		Sequoia Mortgage Trust 2012-3, Sequoia Mortgage Trust 2012-5,
		Sequoia Mortgage Trust 2012-6, Sequoia Mortgage Trust 2013-1,
		Sequoia Mortgage Trust 2013-4, Sequoia Mortgage Trust 2013-6,
		Sequoia Mortgage Trust 2013-7 and Sequoia Mortgage Trust 2013-8
		Forms 10-K for Fiscal Year Ended December 31, 2015
		Filed March 30, 2016
		File Nos. 333-159791-05, 333-159791-06, 333-179292-02, 333-179292-04,
		333-179292-05, 333-179292-06, 333-179292-09, 333-185882-02, 333-
		185882-03 and 333-185882-04

Dear Ms. Hsu and Ms. Cheng:

The Registrant has received Staff’s comment letter dated May 16, 2016 (the “Staff Letter”) and hereby requests additional time beyond (10) business days in which to prepare and file its Response to the Staff Letter. Several of the Staff’s comments concern third parties who acted as servicers or, in one case as a vendor of a servicer, in the transactions referenced above. Registrant is in the process of contacting such third parties and eliciting information from them in order to prepare responses to Staff’s comments. Additional response time will allow us to communicate with such third parties and to draft a complete response to Staff’s comments with the most accurate and detailed information possible.

The Registrant anticipates it will comply with the Staff’s request on or before June 30, 2016.

Katherine Hsu

Lulu Cheng

Securities and Exchange Commission

May 20, 2016

Page 2

Please call our counsel, Phillip R. Pollock, at (415) 772-9679 should you have any questions or should you need any other information in regards to this matter.

Very truly yours,

/s/ Matthew J. Tomiak

Matthew J. Tomiak

Vice President

cc: Phillip R. Pollock, Esq.