VIA EDGAR
July 19, 2017
United States Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 3233
100 F Street, N.E.
Washington, D.C. 20549-3720
Attention: Stacie D. Gorman
Re: Withdrawal of Request for Acceleration of Effectiveness
Sutherland Asset Management Corporation
Registration Statement on Form S-3
(File No. 333- 219213)
Dear Ms. Gorman:
On July 18, 2017, 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”) requested that the effectiveness for the above-captioned Registration Statement on Form S-3 (as amended through the date thereof) filed under the Securities Act be accelerated to 4:00 p.m., New York City time, on July 20, 2017, or as soon thereafter as practicable (the “Acceleration Request”). The Company hereby withdraws the Acceleration Request until further notice.
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| Sincerely, | |
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| By: | /s/ Frederick C. Herbst |
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| Name: Frederick C. Herbst |
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| Title: Chief Financial Officer |