New York Mortgage Trust (NYMT) 8-K/A Changes in Registrant's Certifying Accountant

EXHIBIT 16.1

Deloitte & Touche LLP

100 Kimball Drive

Parsippany, NJ 0705

Tel: +1 973 602 6075

Fax: +1 973 451 6830

www.deloitte.com

December 28, 2009

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-7561

Dear Sirs/Madams:

We have read Item 4 of New York Mortgage Trust, Inc and Subsidiaries Form 8-K dated December 18, 2009, and we agree with the statements made therein.

Yours truly,