June 30, 2017
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 3233
100 F Street, N.E.
Washington, D.C. 20549-3720
Attention: Tom Kluck
Re: | Request for Acceleration of Effectiveness |
| Sutherland Asset Management Corporation |
| Registration Statement on Form S-3 |
| File No. 333-217810 |
Dear Mr. Kluck:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Securities Act”), Sutherland Asset Management Corporation (the “Company”) hereby requests that the effectiveness for the above-captioned Registration Statement on Form S-3 (as amended through the date hereof) filed under the Securities Act be accelerated to 2:30 p.m., New York City time, on July 3, 2017, or as soon thereafter as practicable. The Company hereby confirms that it is aware of its obligations under the Securities Act and the Securities Exchange Act of 1934, as amended.
[Signature page follows]
| Sincerely, |
| Sutherland Asset Management Corporation |
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| /s/ Frederick C. Herbst |
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| Frederick C. Herbst |
| Chief Financial Officer |