Published on September 8, 2023
United States securities and exchange commission logo
September 8, 2023
Subramaniam Viswanathan
Chief Financial Officer
Chimera Investment Corporation
630 Fifth Avenue , Ste 2400
New York, NY 10111
Re: CHIMERA INVESTMENT
CORP
Form 10-K for the
year ended December 31, 2022
File No. 001-33796
Dear Subramaniam 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