-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, MDF3/JJi6weggNPncl+zbCkRPZKsEiRdDMRl7EC3MVIGDoO1FUhf6NPA0LKv5Rfh QsT7hXob4ki9v+/qI+X8ig== 0001193125-08-087782.txt : 20080609 0001193125-08-087782.hdr.sgml : 20080609 20080423140431 ACCESSION NUMBER: 0001193125-08-087782 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080423 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Hatteras Financial Corp CENTRAL INDEX KEY: 0001419521 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 000000000 STATE OF INCORPORATION: md FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 110 OAKWOOD DRIVE STREET 2: SUITE 340 CITY: Winston Salem STATE: NC ZIP: 27103 BUSINESS PHONE: 336-760-9347 MAIL ADDRESS: STREET 1: 110 OAKWOOD DRIVE STREET 2: SUITE 340 CITY: Winston Salem STATE: NC ZIP: 27103 CORRESP 1 filename1.htm Correspondence Filing
     

DLA Piper US LLP

4141 Parklake Avenue, Suite 300

Raleigh, North Carolina 27612-2350

www.dlapiper.com

       
     

Jeffrey M. Sullivan

jeff.sullivan@dlapiper.com

T 919.786.2003

F 919.786.2200

April 23, 2008

 

VIA EDGAR

United States Securities and Exchange Commission

100 F Street N.E.

Mail Stop 4561

Washington, DC 20549

 

Attn:    Michael E. McTiernan, Special Counsel
   Re:   

Hatteras Financial Corp.

Registration Statement on Form S-11

Filed on February 20, 2008 and amended on March 25, 2008, April 14, 2008 and April 22, 2008

File No. 333-149314

Dear Mr. McTiernan:

As counsel to Hatteras Financial Corp. (the “Company”) and in connection with your comment letter dated April 21, 2008, regarding the Company’s registration statement on Form S-11 (registration no. 333-149314), we are attaching as Schedule A the Company’s additional response to comment 2 in your letter. For your convenience, we have reproduced in the schedule the numbered comment before the Company’s response thereto.

 

United States Securities and Exchange Commission

April 23, 2008

Page 2

If you have any further questions, please contact me at (919) 786-2003.

 

Sincerely,
/s/ Jeffrey M. Sullivan
Jeffrey M. Sullivan

 

cc:

   

Securities and Exchange Commission

    Byron N. Cooper

    Wilson Lee

    Linda Van Dorn

 

Hatteras Financial Corp.

    Michael R. Hough

    Benjamin M. Hough

    Kenneth A. Steele

 

Hunton & Williams LLP

    David C. Wright

    Christopher C. Green

 

DLA Piper US LLP

    Karolyn E. Camden

    Robert J. LeDuc

 

Schedule A

Note 2 – Summary of Significant Accounting Policies

Interim Financial Information

 

2. Comment: Please include a note disclosure to state that in the opinion of management the un-audited interim financial statements reflect all adjustments necessary for a fair statement of results for the interim periods. If all adjustments are of a normal and recurring nature, a statement to that effect should also be made. Refer to Rule 10-01(b)(8) of Regulation S-X.

Response: The unaudited financial information, in the opinion of management, contains all adjustments necessary for a fair presentation of our financial position, results of operations and cash flows. All such adjustments are of a normal recurring nature. In future filings with the Securities and Exchange Commission, we will make a statement to that effect.

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