TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo January 18, 2022 Thomas E. Capasse Chief Executive Officer Ready Capital Corp 1251 Avenue of the Americas, 50th Floor New York, NY 10020 Re: Ready Capital Corp Registration Statement on Form S-4 Filed on January 10, 2022 File No. 333-262070 Dear Mr. Capasse: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Victor Rivera Melendez at 202-551-4182 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Michael J. Kessler, Esq.