ANGEL OAK MORTGAGE REIT, INC.
3344 Peachtree Road NE, Suite 1725
Atlanta, Georgia 30326
July 5, 2024
Via EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention: S. Gorman
| Re: Angel Oak Mortgage REIT, Inc. | |
| Registration Statement on Form S-3 (Registration No. 333-280532) | |
Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration by the Securities and Exchange Commission (the “Commission”) of the effective date of the above-referenced Registration Statement on Form S-3 (the “Registration Statement”) of Angel Oak Mortgage REIT, Inc. We respectfully request that the Registration Statement become effective as of 4:00 p.m., Washington, D.C. time, on July 9, 2024, or as soon as practicable thereafter.
Once the above-referenced Registration Statement has been declared effective, please orally confirm that event with our counsel, Sidley Austin LLP, by telephoning J. Gerard Cummins at (212) 839-5374.
Thank you for your assistance in this matter.
[Signature Page Immediately Follows]
| Very truly yours, | ||
| ANGEL OAK MORTGAGE REIT, INC. | ||
| By: | /s/ Brandon Filson | |
| Name: | Brandon Filson | |
| Title: | Chief Financial Officer and Treasurer | |
| CC: | Sreeniwas Prabhu, Angel Oak Mortgage REIT, Inc. |
| J. Gerard Cummins, Sidley Austin LLP | |
| Adam M. Gross, Sidley Austin LLP | |