Attached files

file filename
S-1/A - AMENTMENT NO. 1 TO S-1 - STONEGATE MORTGAGE CORPd551855ds1a.htm
EX-1.1 - EX-1.1 - STONEGATE MORTGAGE CORPd551855dex11.htm
EX-3.1 - EX-3.1 - STONEGATE MORTGAGE CORPd551855dex31.htm
EX-4.1 - EX-4.1 - STONEGATE MORTGAGE CORPd551855dex41.htm
EX-5.1 - EX-5.1 - STONEGATE MORTGAGE CORPd551855dex51.htm
EX-23.2 - EX-23.2 - STONEGATE MORTGAGE CORPd551855dex232.htm
EX-23.3 - EX-23.3 - STONEGATE MORTGAGE CORPd551855dex233.htm
EX-10.23 - EX-10.23 - STONEGATE MORTGAGE CORPd551855dex1023.htm
EX-10.26 - EX-10.26 - STONEGATE MORTGAGE CORPd551855dex1026.htm
EX-10.25 - EX-10.25 - STONEGATE MORTGAGE CORPd551855dex1025.htm
EX-10.22 - EX-10.22 - STONEGATE MORTGAGE CORPd551855dex1022.htm
EX-10.24 - EX-10.24 - STONEGATE MORTGAGE CORPd551855dex1024.htm

[Letterhead of Richey, May & Co., LLP]

September 23, 2013

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Commissioners:

We have read the disclosures made by Stonegate Mortgage Corporation in response to Item 304 of Regulation S-K, which we understand will be filed with the Securities and Exchange Commission as part of Stonegate Mortgage Corporation’s registration statement on Form S-1. We agree with the statements concerning our Firm in such disclosures.

 

Very truly yours,

 

/s/ Richey, May & Co.

 

Richey, May & Co., LLP

RICHEY, MAY & CO., LLP ¡ CERTIFIED PUBLIC ACCOUNTANTS AND MANAGEMENT CONSULTANTS

9605 S. KINGSTON CT. ¡ SUITE 200 ¡ ENGLEWOOD, COLORADO 80112 ¡ 303/721-6131 ¡ FAX: 303/721-6232