Cadwalader, Wickersham & Taft LLP 200 Liberty Street, New York, NY 10281 Tel +1 212 504 6000 Fax +1 212 504 6666 www.cadwalader.com |
August 21, 2018
Katherine Hsu
Division of Corporation Finance
Office of Structured Finance
United States Securities and Exchange Commission
100 F Street, N.E., Mail Stop 3628
Washington, DC 20549
Re: | Deutsche Mortgage & Asset Receiving Corporation Registration Statement on Form SF-3 (Commission File No. 333-226943) |
Dear Ms. Hsu:
Yesterday, Deutsche Mortgage & Asset Receiving Corporation (the “Registrant”) filed with the Securities and Exchange Commission electronically via EDGAR the above-referenced registration statement (the “Registration Statement”).
The purpose of the Registration Statement is to file a new registration statement before the Registrant’s current registration statement on Form SF-3 (Commission File No. 333-206705), effective as of November 18, 2015 (the “Prior Registration Statement”), expires pursuant to Rule 415(a)(5) under the Securities Act of 1933. The Registration Statement is substantially similar to the Registrant’s Prior Registration Statement, although it contains certain updated disclosures to take into account changes over the last three years.
If you have any questions or require any additional information, please call me at (212) 504-6258.
Very truly yours,
/s/ Robert Kim
Robert Kim
Robert Kim Tel +1 212 504 6258 Fax +1 212 504 6666 robert.kim@cwt.com