Ellington Financial LLC
53 Forest Avenue
Old Greenwich, Connecticut 06870
December 15, 2009
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Thomas Kluck
| RE: | Ellington Financial LLC |
| Registration Statement on Form S-11 (File No. 333-160562) |
Dear Mr. Kluck:
On December 8, 2009, Ellington Financial LLC (the “Company”) submitted a request for acceleration of effectiveness of the Registration Statement on Form S-11 (Registration No. 333-160562), as amended (the “Registration Statement”) to 4:00 p.m., Eastern time, on December 10, 2009 or as soon thereafter as practicable. The Company hereby withdraws its request for acceleration of the Registration Statement. The Company may resubmit a request for acceleration of the Registration Statement at a later time.
If you have questions or comments concerning this withdraw, please contact the undersigned at (203) 698-1200 or Daniel M. LeBey, at (804) 788-7366.
| Very truly yours,
Ellington Financial LLC | ||
| By: | /s/ Eric Bothwell | |
| Name: | Eric Bothwell | |
| Title: | Chief Operating Officer | |
| cc: | Charles Cotter, Esq. |
| Daniel M. LeBey, Esq. |