United States securities and exchange commission logo
December 14, 2020
Laurence Penn
Chief Executive Officer
Ellington Residential Mortgage REIT
53 Forest Avenue
Old Greenwich, CT 06870
Re: Ellington
Residential Mortgage REIT
Form S-3
Filed December 4,
2020
File No. 333-251141
Dear Mr. Penn:
This is to advise you that we have not reviewed and will not
review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.
Please contact Stacie
Gorman at 202-551-3585 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Christopher C. Green,
Esq.