Ellington Residential Mortgage REIT
53 Forest Avenue
Old Greenwich, CT 06870
May 13, 2014
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Notice of Disclosure Filed in Exchange Act Quarterly Report on Form 10-Q under Section 219 of the Iran Threat Reduction and Syria Human Rights Act of 2012 and Section 13(r) of the Exchange Act
Ladies and Gentlemen:
Pursuant to Section 219 of the Iran Threat Reduction and Syria Human Rights Act of 2012 and Section 13(r) of the Securities Exchange Act of 1934, as amended, notice is hereby provided that Ellington Residential Mortgage REIT (“EARN”) has made disclosure pursuant to such provisions in its Quarterly Report on Form 10-Q for the quarter ended March 31, 2014, which was filed with the U.S. Securities and Exchange Commission on May 13, 2014 (“Form 10-Q”). This disclosure can be found on page 44 of the Form 10-Q. EARN has made such disclosure based on information provided by other companies that may be deemed to be under “common control” with EARN, and not because of any conduct by EARN.
Very truly yours,
/s/ Jason Frank
Jason Frank
Corporate Counsel and Secretary