SIDLEY AUSTIN LLP |
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787 SEVENTH AVENUE |
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NEW YORK, NY 10019 |
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+1 212 839 5300 |
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+1 212 839 5599 FAX |
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AMERICA · ASIA PACIFIC · EUROPE |
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December 17, 2020
Via EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Real Estate and Commodities
Mailstop 3233
100 F Street, N.E.
Washington, D.C. 20549
Attention: Ron Alper
Re: Angel Oak Mortgage, Inc.
Draft Registration Statement on Form S-11
Originally Submitted August 12, 2019 and Amended on October 28, 2019, February 14, 2020 and May 12, 2020
CIK No. 0001766478
Dear Mr. Alper:
On behalf of Angel Oak Mortgage, Inc. (the “Company”), we hereby submit to the Securities and Exchange Commission (the “Commission”) on a confidential basis a revised draft Registration Statement (the “Registration Statement”) on Form S-11 (the “Submission No. 5”). The Company previously submitted a draft Registration Statement on Form S-11 on August 12, 2019, October 28, 2019, February 14, 2020 and May 12, 2020 (the “Submission No. 4”). For your convenience, we are providing by overnight delivery a courtesy package that includes copies of Submission No. 5, including copies which have been marked to show changes from Submission No. 4, as well as a copy of this letter.
Sidley Austin (NY) LLP is a Delaware limited liability partnership doing business as Sidley Austin LLP and practicing in affiliation with other Sidley Austin partnerships.
Please do not hesitate to contact the undersigned at (212) 839-5374 with any questions you may have regarding this confidential submission.
| Very truly yours, | |
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| /s/ J. Gerard Cummins | |
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| J. Gerard Cummins | |
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cc: | Robert Williams, Angel Oak Mortgage, Inc. |
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| Dory Black, Angel Oak Mortgage, Inc. |
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| Andrew S. Epstein, Clifford Chance US LLP |
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| Jason D. Myers, Clifford Chance US LLP |
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