# EDGAR Filing Document

**Accession Number:** 0001464423
**File Stem:** 0000000000-25-009936
**Filing Date:** 2025-9
**Character Count:** 3060
**Document Hash:** 0c1f4dd5818757304862b09108399df2
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-009936.hdr.sgml**: 20260630

**ACCESSION NUMBER**: 0000000000-25-009936

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250912

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PennyMac Mortgage Investment Trust
- **CENTRAL INDEX KEY:** 0001464423
- **STANDARD INDUSTRIAL CLASSIFICATION:** REAL ESTATE INVESTMENT TRUSTS [6798]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 270186273
- **STATE OF INCORPORATION:** MD
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 001-34416

**BUSINESS ADDRESS:**
- **STREET 1:** 3043 TOWNSGATE ROAD
- **CITY:** WESTLAKE VILLAGE
- **STATE:** CA
- **ZIP:** 91361
- **BUSINESS PHONE:** (818) 224-7442

**MAIL ADDRESS:**
- **STREET 1:** 3043 TOWNSGATE ROAD
- **CITY:** WESTLAKE VILLAGE
- **STATE:** CA
- **ZIP:** 91361
**PUBLIC REFERENCE ACCESSION NUMBER**: 0000950170-25-024124

## Text-Extract

```

                                                            September 12, 2025

Daniel S. Perotti
Chief Financial Officer
PennyMac Mortgage Investment Trust
3043 Townsgate Road
Westlake Village, CA 91361

        Re: PennyMac Mortgage Investment Trust
            Form 10-K for the fiscal year ended December 31, 2024
            File No. 001-34416
Dear Daniel S. Perotti:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comment.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

        After reviewing your response to this letter, we may have additional
comments.

Form 10-K for the fiscal year ended December 31, 2024
Note 24 - Earnings Per Common Share, page F-63

1.     We note your disclosure in Note 15 regarding the 2026 Exchangeable Notes
and 2029
       Exchangeable Notes, which are collectively referred to as the
Exchangeable Notes.
       Please tell us how you considered the effect of the Exchangeable Notes
in your
       dilutive earnings per common share calculation for the year ended
December
       31, 2024. Refer to ASC 260-10-50-1(c).
        In closing, 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.
 September 12, 2025
Page 2

       Please contact Kellie Kim at 202-551-3129 or Jeffrey Lewis at
202-551-6216 with
any questions.

                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Real Estate
& Construction

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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