Great Ajax Corp.
9400 SW Beaverton-Hillsdale Hwy, Suite 131
Beaverton, Oregon 97005
March 2, 2016
VIA EDGAR
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Attention: Tom Kluck, Bryan Hough
| Re: | Great Ajax Corp. Registration Statement on Form S-3 (File No. 333-209513) |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Great Ajax Corp. (the “Registrant”) hereby requests acceleration of effectiveness of its registration statement on Form S-3 (File No. 333-209513), to 4:30 p.m., Eastern Time, on March 4, 2016 or as soon as practicable thereafter.
In connection with this request, the Registrant acknowledges that:
(1) should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
(2) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
(3) the Registrant may not assert this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
| Very truly yours, | ||
| Great Ajax Corp. | ||
| By: | /s/Lawrence Mendelsohn | |
| Name: | Lawrence Mendelsohn | |
| Title: | Chairman and Chief Executive Officer | |
| cc: | Brian Hirshberg Associate, Morrison & Foerster LLP |
