June 24, 2024

VIA EDGAR

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re:         Great Ajax Corp.

Registration Statement on Form S-3

File Number 333-280122 (“Registration Statement”)

Ladies and Gentlemen:

Great Ajax Corp. (the “Company”) hereby requests that the effectiveness of the above-referenced Registration Statement on Form S-3, as amended by Pre-Effective Amendment No. 1 filed on June 21, 2024, be accelerated so that it will become effective at 4:15 p.m. Eastern time on June 26, 2024, or as soon thereafter as practicable.

Please telephone the undersigned (212-850-7770) or Brian D. Hirshberg of Mayer Brown LLP (212-506-2176) if you have any questions with respect to the foregoing.

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