Published on August 31, 2021
United States securities and exchange commission logo
August 31, 2021
Subramaniam Viswanathan
Chief Financial Officer
CHIMERA INVESTMENT CORPORATION
520 Madison Avenue, 32nd Floor
New York, NY 10022
Re: CHIMERA INVESTMENT
CORPORATION
Form 10-K for the
year ended December 31, 2020
Filed February 18,
2021
File No. 001-33796
Dear Mr. Viswanathan:
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 & Construction