SIDLEY AUSTIN LLP 787 SEVENTH AVENUE NEW YORK, NY 10019 +1 212 839 5300 +1 212 839 5599 FAX
AMERICA · ASIA PACIFIC · EUROPE |
March 11, 2021
Via EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Real Estate and Commodities
Mailstop 3233
100 F Street, N.E.
Washington, D.C. 20549
Attention: Ron Alper
Re: | Angel Oak Mortgage, Inc. Draft Registration Statement on Form S-11 Originally Submitted August 12, 2019 and Amended on October 28, 2019, February 14, 2020, May 12, 2020 and December 17, 2020 |
Dear Mr. Alper:
On behalf of Angel Oak Mortgage, Inc. (the “Company”), we hereby submit to the Securities and Exchange Commission (the “Commission”) on a confidential basis a revised draft Registration Statement (the “Registration Statement”) on Form S-11 (the “Submission No. 6”). The Company previously submitted a draft Registration Statement on Form S-11 on August 12, 2019, October 28, 2019, February 14, 2020, May 12, 2020 and December 17, 2020 (the “Submission No. 5”). For your convenience, we are providing by overnight delivery a courtesy package that includes copies of Submission No. 6, including copies which have been marked to show changes from Submission No. 5, as well as a copy of this letter.
Sidley Austin (NY) LLP is a Delaware limited liability partnership doing business as Sidley Austin LLP and practicing in affiliation with other Sidley Austin partnerships.
Please do not hesitate to contact the undersigned at (212) 839-5374 with any questions you may have regarding this confidential submission.
| Very truly yours, |
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| /s/ J. Gerard Cummins |
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| J. Gerard Cummins |
cc: | Robert Williams, Angel Oak Mortgage, Inc. Dory Black, Angel Oak Mortgage, Inc. Andrew S. Epstein, Clifford Chance US LLP Jason D. Myers, Clifford Chance US LLP |