April 24, 2014
Attn: Mr. Tom Kluck
Legal Branch Chief
Division of Corporation Finance
Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549-3628
Re: | New Residential Investment Corp. |
Registration Statement on Form S-11 (SEC File No. 333-191300) |
Dear Mr. Kluck:
In connection with the above-referenced Registration Statement, and pursuant to Rule 461 under the Securities Act of 1933, as amended (the Act), we hereby join in the request of New Residential Investment Corp. that the effective date of the Registration Statement be accelerated so that it will be declared effective at 4:30 pm, Eastern Time, on April 24, 2014, or as soon thereafter as practicable.
Pursuant to Rule 460 under the Act, please be advised that on April 24, 2014 the undersigned expects to effect the following approximate distribution of copies of the Preliminary Prospectus dated April 24, 2014 (the Preliminary Prospectus):
No. of Copies | ||
Institutions |
50 | |
Others |
0 | |
Total |
50 |
In connection with the Preliminary Prospectus distribution for the above-referenced issue, the prospective underwriters have confirmed that they are complying with the 48-hour requirement as promulgated by Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
[SIGNATURE PAGE FOLLOWS]
Very truly yours,
CITIGROUP GLOBAL MARKETS INC.
CITIGROUP GLOBAL MARKETS INC.
By: | /s/ Ian Wesson | |||
Name: | Ian Wesson | |||
Title: | Director |