Lument Finance Trust, Inc.
230 Park Avenue, 23rd Floor
New York, NY 10169
April 27, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-4546
Attention: Stacie Gorman
| RE: | Lument Finance Trust, Inc. |
Registration Statement on Form S-11 (File No. 333-254833)
Request for Acceleration of Effective Date
Dear Ms. Gorman:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Lument Finance Trust, Inc. (the “Company”) hereby requests acceleration of effectiveness of the above-captioned Registration Statement to 4:30 p.m., Eastern Time, on April 28, 2021 or as soon thereafter as practicable.
The Company requests that it be notified of such effectiveness by a telephone call to Stuart M. Litwin at (312) 701-7373 or David S. Freed at (212) 506-2498 and such effectiveness also be confirmed in writing.
Thank you for your assistance in this matter.
| Very truly yours, | ||
| Lument Finance Trust, Inc. | ||
| By: | /s/ James A. Briggs | |
| Name: | James A. Briggs | |
| Title: | Chief Financial Officer | |
| cc: | Stuart M. Litwin, Esq. |
David S. Freed, Esq.
Justin Salon, Esq.