Capstead Mortgage Corporation
8401 North Central Expressway
Suite 800
Dallas, Texas 75225-4410
December 14, 2020
VIA EDGAR AND EMAIL
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Mr. Ruairi Regan
| Re: | Acceleration Request of Capstead Mortgage Corporation |
Registration Statement on Form S-3 (File No. 333-251076)
CIK No. 0000766701
Dear Mr. Regan:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Capstead Mortgage Corporation, a Maryland corporation, hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that it may become effective at 4:00 p.m., Eastern time, Washington, D.C. time, on December 14, 2020, or as soon thereafter as practicable.
Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Hunton Andrews Kurth LLP, by telephoning Sunyi Snow at (214) 659-4633.
Thank you for your attention to this matter.
| Very truly yours, | ||
| Capstead Mortgage Corporation | ||
| By: | /s/ Lance J. Phillips | |
| Lance J. Phillips | ||
| Senior Vice President and Chief Financial Officer | ||
