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                             December 29, 2020

       Jeffrey Pyatt
       Chief Executive Officer
       Broadmark Realty Capital Inc.
       1420 Fifth Avenue, Suite 2000
       Seattle, WA 98101

                                                        Re: Broadmark Realty
Capital Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed December 2,
2020
                                                            File No. 333-251075

       Dear Mr. Pyatt:

              We have limited our review of your registration statement to
those issues we have
       addressed in our comments. In some of our comments, we may ask you to
provide us with
       information so we may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Registration Statement on Form S-3

       General

   1.                                                   We note your disclosure
that the debt securities offered and sold pursuant to this
                                                        prospectus may be
guaranteed by one or more subsidiary guarantors. Rule 3-10 of
                                                        Regulation S-X requires
every guarantor of a registered security to file the financial
                                                        statements required for
a registrant by Regulation S-X, unless an appropriate exemption
                                                        applies. Please revise
your prospectus to include either the financial statements of your
                                                        subsidiary guarantors
or the footnote presenting condensed consolidating financial
                                                        information for your
guarantors in your financial statements allowed by Rule 3-10(f) of
                                                        Regulation S-X, or
advise.
   2.                                                   We note your statement
that    BRMK Lending, LLC may offer     debt securities, and
                                                        Broadmark Realty
Capital Inc.     may guarantee     any such debt securities.    (emphasis
 Jeffrey Pyatt
Broadmark Realty Capital Inc.
December 29, 2020
Page 2
      added). Please revise your Form S-3 to clarify that BRMK Lending can only
issue debt
      securities on the Form S-3 if Broadmark Realty Capital guarantees the
debt securities.

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Ruairi Regan at 202-551-3269 or David Link at
202-551-3356 with
any questions.



                                                           Sincerely,
FirstName LastNameJeffrey Pyatt
                                                           Division of
Corporation Finance
Comapany NameBroadmark Realty Capital Inc.
                                                           Office of Real
Estate & Construction
December 29, 2020 Page 2
cc:       Eliot W. Robertson, Esq.
FirstName LastName