0001104659-23-113049.txt : 20231213 0001104659-23-113049.hdr.sgml : 20231213 20231031194356 ACCESSION NUMBER: 0001104659-23-113049 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20231031 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Ellington Financial Inc. CENTRAL INDEX KEY: 0001411342 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE [6500] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 53 Forest Ave CITY: Greenwich STATE: ct ZIP: 06870 BUSINESS PHONE: 203-698-1200 MAIL ADDRESS: STREET 1: 53 Forest Ave CITY: Greenwich STATE: ct ZIP: 06870 FORMER COMPANY: FORMER CONFORMED NAME: Ellington Financial LLC DATE OF NAME CHANGE: 20070831 CORRESP 1 filename1.htm

Ellington Financial Inc.

53 Forest Avenue

Old Greenwich, Connecticut 06870

October 31, 2023

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, N.E.

Washington, D.C. 20549

Attn: Stacie Gorman

Re:

Ellington Financial Inc.
Registration Statement on Form S-4 (File No. 333-273309)
Request for Acceleration of Effective Date

Dear Ms. Gorman:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Ellington Financial Inc. (the “Company”) hereby respectfully requests that the Securities and Exchange Commission accelerate the effective date and time of the above-referenced Registration Statement on Form S-4 (the “Registration Statement”) and declare the Registration Statement effective as of 4:00 p.m., Eastern Time, on November 2, 2023, or as soon thereafter as practicable.

Please contact Daniel M. LeBey of Vinson & Elkins L.L.P. at (804) 327-6310 with any questions you may have concerning this letter or if you require any additional information. The Company requests that it be notified of the effectiveness of the Registration Statement by a telephone call to Mr. LeBey and that such effectiveness also be confirmed in writing.

	Sincerely,

	ELLINGTON FINANCIAL INC.

	By:	/s/ Laurence Penn
	Name:	Laurence Penn
	Title:	Chief Executive Officer and President

cc:	Daniel M. LeBey, Vinson & Elkins L.L.P.
	Zachary A. Swartz, Vinson & Elkins L.L.P.