ANGEL OAK MORTGAGE, INC.
3344 Peachtree Road NE, Suite 1725
Atlanta, Georgia 30326
June 14, 2021
VIA EDGAR AND EMAIL
Mr. Ronald E. Alper
Securities and Exchange Commission
Division of Corporation Finance
Office of Real Estate and Commodities
Mailstop 3233
100 F Street, N.E.
Washington, DC 20549
Re: Angel Oak Mortgage, Inc. (the “Company”)
Registration Statement on Form S-11 (File No. 333-256301)
Dear Mr. Alper:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the Company hereby requests acceleration of effectiveness of the registration statement on Form S-11 (File No. 333-256301) (the “Registration Statement”) to 4:00 p.m. Eastern Time on June 16, 2021, or as soon as practicable thereafter. By separate letter, the underwriters of the issuance of the securities being registered have joined in this request for acceleration.
The Company requests that it be notified of such effectiveness by a telephone call to J. Gerard Cummins at (212) 839-5374 and that such effectiveness also be confirmed in writing.
| Very truly yours, | ||
| ANGEL OAK MORTGAGE, INC. | ||
| By: | /s/ Robert Williams | |
| Name: Robert Williams | ||
| Title: Chief Executive Officer and President | ||
| cc: | Dory Black, Angel Oak Mortgage, Inc. |
J. Gerard Cummins, Sidley Austin LLP
Andrew S. Epstein, Clifford Chance US LLP
Jason D. Myers, Clifford Chance US LLP