SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
8-K
CURRENT
REPORT
Pursuant
to Section 13 or 15(d)
of
the Securities Exchange Act of 1934
Date
of Report (Date of earliest event reported): November 14,
2007
NEW
YORK MORTGAGE TRUST, INC.
(Exact
name of registrant as specified in its charter)
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Maryland
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001-32216
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47-0934168
|
|
(State
or other jurisdiction of incorporation)
|
(Commission
File Number)
|
(IRS
Employer Identification No.)
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1301
Avenue of the Americas
New
York, New York 10019
(Address
and zip code of
principal
executive offices)
Registrant’s
telephone number, including area code: (212)
634-9400
Check
the
appropriate box below if the Form 8-K filing is intended to simultaneously
satisfy the filing obligation of the registrant under any of the following
provisions:
o
Written
communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)
o
Soliciting
material pursuant to Rule 14a-12 under the
Exchange Act (17 CFR 240.14a-12)
o
Pre-commencement
communications pursuant to Rule
14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
o
Pre-commencement
communications pursuant to Rule
13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Item
2.02. Results
of Operations and Financial Condition.
The
information contained in this Current Report on Form 8-K (including Exhibit
99.1
attached hereto) is being furnished by New York Mortgage Trust, Inc. (the
“Company”) pursuant to Item 7.01 of Form 8-K in satisfaction of the public
disclosure requirements of Regulation FD and Item 2.02 of Form 8-K, insofar
as
they disclose certain historical information regarding the Company’s results of
operations or financial condition for the three and nine months ended September
30, 2007.
On
November 6, 2007, the Company issued a press release announcing its financial
results for the three and nine months ended September 30, 2007 (the “Initial
Earnings Release”). On November 14, 2007, the Company issued a press release
(the “DTA Press Release”) announcing it had completed its evaluation of its net
deferred
tax asset (“DTA”) and determined that
a
full
valuation allowance of $18.4 million, or $5.05 per share, for the
three
and nine months ended September 30, 2007 was required. The Company has included
consolidated balance sheets and statements of operations in the DTA Press
Release that reflect the full valuation allowance for the DTA. These financial
statements update and replace the financial statements included in the Initial
Earnings Release. A copy of the DTA Press Release is furnished herewith as
Exhibit 99.1 to this report on Form 8-K and is incorporated herein by
reference.
In
accordance with General Instructions B.2 and B.6 of Form 8-K, the information
included in this Current Report on Form 8-K (including Exhibit 99.1 hereto),
shall not be deemed “filed” for the purposes of Section 18 of the Securities Act
of 1934, as amended (the “Exchange Act”), or otherwise subject to the
liabilities of that section, nor shall it be deemed incorporated by reference
into any filing made by the Company under the Exchange Act or Securities Act
of
1933, as amended, except as shall be expressly set forth by specific reference
in such a filing.
Item
7.01. Regulation
FD Disclosure.
The
disclosure contained in Item 2.02 is incorporated herein by reference.
Item
9.01. Financial
Statements and Exhibits.
(d)
Exhibits.
The
following exhibit is being furnished herewith this Current Report on Form
8-K.
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99.1
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Press
Release dated November 14, 2007.
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SIGNATURE
Pursuant
to the requirements of the Securities Exchange Act of 1934, the registrant
has
duly caused this report to be signed on its behalf by the undersigned thereunto
duly authorized.
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NEW
YORK MORTGAGE TRUST, INC.
(Registrant)
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| |
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| Date: November 14,
2007 |
By:
/s/ Steven R. Mumma
Steven
R. Mumma
Chief
Financial Officer
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EXHIBIT
INDEX
| Exhibit |
|
Description |
| |
|
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| 99.1 |
|
Press Release dated August 14,
2007. |
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