NEW YORK
MORTGAGE TRUST, INC.
52
Vanderbilt Avenue, Suite 403
New York,
New York 10017
November
10, 2009
Via EDGAR and
Facsimile
U.S.
Securities and Exchange Commission
Division
of Corporation Finance
100 F
Street, N.E.
Washington,
DC 20549
Attention:
Mr. Adam F. Turk
|
Re:
|
New
York Mortgage Trust, Inc.
|
Registration Statement on Form S-3
Filed June 18, 2008
File No. 333-151770
Ladies
and Gentlemen:
On June
18, 2008, New York Mortgage Trust, Inc. (the “Company”) filed a Registration
Statement on Form S-3 (File No. 333-151770) (the “Registration Statement”) under
the Securities Act of 1933, as amended (the “Securities Act”) with the
Securities and Exchange Commission (the “Commission”).
In
accordance with Rule 477(a) under the Securities Act, the Company hereby
respectfully requests that the Commission consent to the withdrawal of the
Registration Statement, together with all exhibits thereto, effective as of the
date hereof or at the earliest practicable date hereafter. The Company is
seeking the withdrawal of the Registration Statement because certain of the
securities covered by the Registration Statement are not currently eligible for
registration on Form S-3 under the Securities Act. The Company respectfully
advises the Commission that no securities have been sold in connection with the
Registration Statement.
The
Company acknowledges that no refund will be made for fees paid to the Commission
in connection with the filing of the Registration Statement. The Company,
however, respectfully requests that all fees paid to the Commission in
connection with the filing of the Registration Statement be credited for future
use should the Company proceed with the filing of a subsequent registration
statement meeting the requirements of Rule 457(p) under the Securities
Act.
Pursuant
to the foregoing, the Company hereby respectfully requests that the Commission
issue a written order granting the withdrawal of the Registration Statement as
soon as possible. Please fax a copy of the Commission’s written order as soon as
it is available to the attention of the undersigned at (732) 559-8250, and
to the attention of the Company’s counsel, Christopher C. Green of
Hunton & Williams LLP, at (404) 602-9039.
Please
direct any questions regarding this request to Christopher C. Green of
Hunton & Williams LLP at (404) 888-4077.
Sincerely,
NEW YORK
MORTGAGE TRUST, INC.
By: /s/ Steven R.
Mumma
Name: Steven
R. Mumma
Title: Chief
Executive Officer, President and
Chief
Financial Officer