Ellington Financial Inc. 

53 Forest Avenue 

Old Greenwich, Connecticut 06870

 

October 31, 2023

 

VIA EDGAR

 

U.S. Securities and Exchange Commission 

Division of Corporation Finance 

Office of Real Estate & Construction 

100 F Street, N.E. 

Washington, D.C. 20549 

Attn: Stacie Gorman

 

Re:

Ellington Financial Inc. Registration Statement on Form S-4 (File No. 333-273309) Request for Acceleration of Effective Date

 

Dear Ms. Gorman:

 

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Ellington Financial Inc. (the “Company”) hereby respectfully requests that the Securities and Exchange Commission accelerate the effective date and time of the above-referenced Registration Statement on Form S-4 (the “Registration Statement”) and declare the Registration Statement effective as of 4:00 p.m., Eastern Time, on November 2, 2023, or as soon thereafter as practicable.

 

Please contact Daniel M. LeBey of Vinson & Elkins L.L.P. at (804) 327-6310 with any questions you may have concerning this letter or if you require any additional information. The Company requests that it be notified of the effectiveness of the Registration Statement by a telephone call to Mr. LeBey and that such effectiveness also be confirmed in writing.

 

	Sincerely,
	ELLINGTON FINANCIAL INC.
	By:	/s/ Laurence Penn
	Name:	Laurence Penn
	Title:	Chief Executive Officer and President

 

cc:	Daniel M. LeBey, Vinson & Elkins L.L.P.
	Zachary A. Swartz, Vinson & Elkins L.L.P.