-----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, KEnkidk7InqdWQU6+jJvZENzmbtIMddpoaBYMIJuAh+jVSIOMuLfuQLqODzdkTdH atoaWtQ6u8nee5D29qXRMg== 0000950134-07-017916.txt : 20070928 0000950134-07-017916.hdr.sgml : 20070928 20070810170804 ACCESSION NUMBER: 0000950134-07-017916 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070810 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CAPSTEAD MORTGAGE CORP CENTRAL INDEX KEY: 0000766701 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 752027937 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8401 NORTH CENTRAL EXPRESSWAY STREET 2: STE 800 CITY: DALLAS STATE: TX ZIP: 75225 BUSINESS PHONE: 2148742323 MAIL ADDRESS: STREET 1: 8401 NORTH CENTRAL EXPRESSWAY STREET 2: STE 800 CITY: DALLAS STATE: TX ZIP: 75225 FORMER COMPANY: FORMER CONFORMED NAME: LOMAS MORTGAGE CORP DATE OF NAME CHANGE: 19891105 CORRESP 1 filename1.htm corresp
 

August 10, 2007
Submitted Via EDGAR and Facsimile
U.S. Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.W.
Washington, D.C. 20549
Attention: Duc Dang
     Re:   Capstead Mortgage Corporation (the “Company”)
Registration Statement on Form S-3
Filed May 31, 2007
File No. 333-143390
Dear Mr. Dang:
     Our response to the staff’s comment in the June 21, 2007 comment letter is set forth below. To facilitate your review, the comment of the staff has been set forth below in italics and is followed by our response.
General
1.   We note that you have the form of indenture filed as exhibit 4.3 to this registration statement. Please file the actual indenture prior to the effectiveness of this registration statement. Please refer to Section 201.04 under 1939 Act — General Guidance, which can be located at http://www.sec.gov/divisions/corpfin/guidance/tianterp.htm, and revise accordingly.
 
    In response to the staff’s comment, we have filed “open-ended” senior and subordinated indentures as Exhibits 4.3 and 4.4, respectively, to the registration statement and updated the section entitled “Description of our Debt Securities” in the related Prospectus.

 

 

Duc Dang
August 10, 2007
Page 2
     We respectfully submit the foregoing for your consideration in response to your comment letter dated June 21, 2007. If you have any further questions concerning this filing, please contact me at (214) 659-4444.
Sincerely,
/s/ David Barbour
David Barbour
cc:   Phillip A. Reinsch
Chief Financial Officer
Capstead Mortgage Corporation

 

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