November 19, 2013
Ms. Stephanie J. Ciboroski
Senior Assistant Chief Accountant
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
| Re: | Federal Home Loan Mortgage Corporation Form 10-K for Fiscal Year Ended December 31, 2012 Filed February 28, 2013 File No. 001-34139 |
Dear Ms. Ciboroski:
This letter is to inform you that we have received your letter dated November 6, 2013 regarding the periodic financial statements shown above. As discussed with you on November 19, 2013, we plan to submit our response to your letter no later than December 6, 2013. Submission on this date is subject to approval from the Federal Housing Finance Agency, our regulator and conservator.
If you have any questions about this submission, please contact Timothy Kviz, Vice President – Accounting Policy (703-714-3800) or Kevin MacKenzie, Vice President and Deputy General Counsel – Securities (703-903-2710).
Sincerely,
/s/ Timothy S. Kviz
Timothy S. Kviz
Vice President – Accounting Policy
| cc: | Mr. Donald H. Layton, Chief Executive Officer |
| Mr. James G. Mackey, Executive Vice President and Chief Financial Officer |
| Ms. Carolyn H. Byrd, Freddie Mac Audit Committee Chairman |
| Mr. John Oliver, PricewaterhouseCoopers LLP |
| Mr. Nicholas Satriano, Chief Accountant, Federal Housing Finance Agency |
