0001104659-17-045579.txt : 20170825 0001104659-17-045579.hdr.sgml : 20170825 20170718161543 ACCESSION NUMBER: 0001104659-17-045579 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20170718 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Sutherland Asset Management Corp CENTRAL INDEX KEY: 0001527590 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 900729143 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1140 AVENUE OF THE AMERICAS, 7TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10036 BUSINESS PHONE: 212-257-4600 MAIL ADDRESS: STREET 1: 1140 AVENUE OF THE AMERICAS, 7TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10036 FORMER COMPANY: FORMER CONFORMED NAME: ZAIS Financial Corp. DATE OF NAME CHANGE: 20110808 CORRESP 1 filename1.htm

 

July 18, 2017

 

VIA EDGAR

 

Securities and Exchange Commission

Division of Corporation Finance

Mail Stop 3233

100 F Street, N.E.

Washington, D.C. 20549-3720

 

Attention:       Stacie D. Gorman

 

 

Re:

 

Request for Acceleration of Effectiveness

 

 

Sutherland Asset Management Corporation

 

 

Registration Statement on Form S-3

 

 

File No. 333-219213

 

Dear Ms. Gorman:

 

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Securities Act”), Sutherland Asset Management Corporation (the “Company”) hereby requests that the effectiveness for the above-captioned Registration Statement on Form S-3 (as amended through the date hereof) filed under the Securities Act be accelerated to 4:00 p.m., New York City time, on July 20, 2017, or as soon thereafter as practicable. The Company hereby confirms that it is aware of its obligations under the Securities Act and the Securities Exchange Act of 1934, as amended.

 

[Signature page follows]

 


 

 

Sincerely,

 

Sutherland Asset Management Corporation

 

 

 

/s/ Frederick C. Herbst

 

 

 

Frederick C. Herbst

 

Chief Financial Officer