Arbor Realty Trust, Inc.
333 Earle Ovington Boulevard, Suite 900
Uniondale, New York 11553
July 25, 2016
VIA EDGAR AND EMAIL
Nicole Collings, Staff Attorney
Securities and Exchange Commission
Division of Corporation Finance
100 F Street NE
Washington, DC 20549
Re: |
Arbor Realty Trust, Inc. |
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Request for Acceleration |
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Registration Statement on Form S-3 |
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File No. 333-212554 (the Registration Statement) |
Dear Ms. Collings:
Pursuant to Rule 461 under the Securities Act of 1933 (the Securities Act), Arbor Realty Trust, Inc., a Maryland corporation (the Company), respectfully requests that the effective date of the above-referenced Registration Statement be accelerated by the Securities and Exchange Commission (the Commission) so that the Registration Statement, as then amended, will become effective under the Securities Act at 4:30 p.m., New York City time, on July 26, 2016 or as soon thereafter as practicable.
The Company hereby acknowledges the following:
· that should the Commission or the staff of the Commission (the Staff), acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;
· that the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and
· that the Company may not assert the comments of the Staff and the declaration of effectiveness by the Commission as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
The Company requests that it be notified of such effectiveness by a telephone call to the undersigned at (516) 506-4422 and that such effectiveness also be confirmed in writing.
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Very truly yours, | ||
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ARBOR REALTY TRUST, INC. | ||
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By: |
/s/ Paul Elenio | |
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Name: |
Paul Elenio | |
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Title: |
Chief Financial Officer | |
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cc: |
David J. Goldschmidt, Esq. |
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Skadden, Arps, Slate, Meagher & Flom LLP |
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