S.E.C Letter

-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, Qm8ph4lV7B1hzfZJmBT01ZLNRTKtkB7rlVm1m/c3WMXIo5vqx7v5gppteqmwK/FM DlqCh1tsnF8Evhb5dIuc4w== 0001193125-09-253060.txt : 20101217 0001193125-09-253060.hdr.sgml : 20101217 20091215132846 ACCESSION NUMBER: 0001193125-09-253060 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20091215 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Ellington Financial LLC CENTRAL INDEX KEY: 0001411342 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE [6500] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE 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 CORRESP 1 filename1.htm S.E.C Letter

Ellington Financial LLC

53 Forest Avenue

Old Greenwich, Connecticut 06870

December 15, 2009

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Thomas Kluck

RE:

Ellington Financial LLC

Registration Statement on Form S-11 (File No. 333-160562)

Dear Mr. Kluck:

On December 8, 2009, Ellington Financial LLC (the “Company”) submitted a request for acceleration of effectiveness of the Registration Statement on Form S-11 (Registration No. 333-160562), as amended (the “Registration Statement”) to 4:00 p.m., Eastern time, on December 10, 2009 or as soon thereafter as practicable. The Company hereby withdraws its request for acceleration of the Registration Statement. The Company may resubmit a request for acceleration of the Registration Statement at a later time.

If you have questions or comments concerning this withdraw, please contact the undersigned at (203) 698-1200 or Daniel M. LeBey, at (804) 788-7366.


Very truly yours, Ellington Financial LLC

By:		/s/ Eric Bothwell
Name:		Eric Bothwell
Title:		Chief Operating Officer

cc:

Charles Cotter, Esq.

Daniel M. LeBey, Esq.

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