TEXT-EXTRACT 2 filename2.txt May 14, 2019 David J. Bryant Chief Financial Officer Exantas Capital Corp. 717 Fifth Avenue New York, NY 10022 Re: Exantas Capital Corp. Form 10-K for the year ended December 31, 2018 Filed March 11, 2019 File No. 001-32733 Dear Mr. Bryant: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Real Estate and Commodities