Company: RWT-PA
Filing Date: 2025-08-22
Form Type: 8-K
Source: 0001104659-25-081501
Chunk: 0

Company: REDWOOD TRUST INC
Filing Date: 2025-08-22
Form: 8-K
Item: Item 8.01
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Item 8.01      Other Events.  

On March 3, 2025, Redwood Trust, Inc.
(the “ Company”) filed with the Securities and Exchange Commission a Registration Statement onForm S-3 (File No. 333-285506)(the “ Registration Statement”). The discussion under the heading “ Material U. S. Federal Income Tax Considerations”
in Exhibit 99.1 hereto (incorporated herein by reference) supersedes and replaces the discussion under the heading “ Material
U. S. Federal Income Tax Considerations” in the prospectus, dated March 3, 2025, which forms part of the Registration Statement.

In connection with the filing of this Current
Report on Form 8-K, the Company is filing as Exhibit 8.1 hereto an opinion of its counsel, Latham & Watkins LLP, with
respect to certain tax matters.