0001193125-20-316774.txt : 20210113 0001193125-20-316774.hdr.sgml : 20210113 20201214134650 ACCESSION NUMBER: 0001193125-20-316774 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20201214 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CAPSTEAD MORTGAGE CORP CENTRAL INDEX KEY: 0000766701 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 752027937 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8401 NORTH CENTRAL EXPRESSWAY STREET 2: STE 800 CITY: DALLAS STATE: TX ZIP: 75225 BUSINESS PHONE: 2148742323 MAIL ADDRESS: STREET 1: 8401 NORTH CENTRAL EXPRESSWAY STREET 2: STE 800 CITY: DALLAS STATE: TX ZIP: 75225 FORMER COMPANY: FORMER CONFORMED NAME: LOMAS MORTGAGE CORP DATE OF NAME CHANGE: 19891105 CORRESP 1 filename1.htm CORRESP

Capstead Mortgage Corporation

8401 North Central Expressway

Suite 800

Dallas, Texas 75225-4410

December 14, 2020

VIA EDGAR AND EMAIL

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Mr. Ruairi Regan

 

  Re:

Acceleration Request of Capstead Mortgage Corporation

Registration Statement on Form S-3 (File No. 333-251076)

CIK No. 0000766701

Dear Mr. Regan:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Capstead Mortgage Corporation, a Maryland corporation, hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that it may become effective at 4:00 p.m., Eastern time, Washington, D.C. time, on December 14, 2020, or as soon thereafter as practicable.

Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Hunton Andrews Kurth LLP, by telephoning Sunyi Snow at (214) 659-4633.

Thank you for your attention to this matter.

 

Very truly yours,
Capstead Mortgage Corporation
By:   /s/ Lance J. Phillips
  Lance J. Phillips
  Senior Vice President and Chief Financial Officer