PennyMac Mortgage Investment Trust (NYSE:PMT) Files An 8-K Other Events

Item 8.01 Other Events.

PennyMac Mortgage Investment Trust (the Company) is filing this
Current Report on Form 8-K to retrospectively adjust certain
prior period amounts to conform with the segment reporting
changes included in its Quarterly Report on Form 10-Q for the
quarter ended March 31, 2017 (the Form 10-Q) filed on May 9,
2017. As disclosed in the Form 10-Q, the Company enhanced its
segment reporting structure as part of a continuing development
of its internal management reporting. Accordingly, the Company
now operates in four segments: correspondent production, credit
sensitive strategies, interest rate sensitive strategies and
corporate.

As a result of the new reporting used by the chief operating
decision maker in light of the Companys more diversified
investment activities, management has focused its broadened
investment base on two classes of investments: credit sensitive
and interest rate sensitive mortgage related assets. As this
focus has developed, managements reporting on and management of
the Companys investments has also developed along these lines.
Accordingly, management re-evaluated this new information in
relation to its definition of its operating segments and the
Company has redefined its segment reporting to separately
distinguish its investment activities between credit sensitive
and interest rate sensitive investments along with its
correspondent production and certain corporate activities.

The rules of the SEC require that when a registrant prepares, on
or after the date a registrant reports an accounting change such
as the change noted above, a new registration, proxy or
information statement (or amends a previously filed registration,
proxy, or information statement) that includes or incorporates by
reference financial statements, the registrant must
retrospectively adjust the prior period financial statements
included or incorporated by reference in the registration, proxy
or information statement to reflect the accounting change.
Accordingly, the Company is filing this Form 8-K, in part, to
retrospectively adjust the segment information included in the
consolidated financial statements and Managements Discussion and
Analysis of Financial Condition and Results of Operations
included in the Companys Annual Report on Form 10-K for the year
ended December 31, 2016. These updates have no effect on the
Companys previously reported results of operations, financial
position or cash flows. All other information in the Form 10-K
remains unchanged and has not been otherwise updated for events
occurring after December 31, 2016. The retrospectively adjusted
information of Items contained in the Companys 2016 Form 10-K is
presented in Exhibits 99.1, 99.2 and 99.3 to this Current Report
on Form 8-K.

The information contained in this Current Report on Form 8-K
updates and supersedes the original filing of the Companys Annual
Report on Form 10-K for the fiscal year ended December 31, 2016
(the Form 10-K), as described in Item 9.01.All updates to the
Companys Form 10-K relate solely to the presentation of
segment-specific disclosure on a basis consistent with the
current segment reporting structure.The information in this
Current Report on Form 8-K should be read in conjunction with the
Companys Form 10-K, which was filed with the Securities and
Exchange Commission on February 28, 2017.

Item 9.01 Financial Statements and Exhibits.

(d)Exhibits.

___________

** to Rule 406T of Regulation S-T, the Interactive Data Files on
Exhibit 101 hereto are deemed not filed or part of a registration
statement or prospectus for purposes of Section 11 or 12 of the
Securities Act of 1933, as amended, are deemed not filed for
purposes of Section 18 of the Securities Exchange Act of 1934, as
amended, and are not otherwise subject to liability under those
sections

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 hereunto duly authorized.

EXHIBIT INDEX

___________

**

PennyMac Mortgage Investment Trust Exhibit
EX-23 2 pmt-ex231_21.htm EX-23.1 pmt-ex231_21.htm     Exhibit 23.1   CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM      We consent to the incorporation by reference in Registration Statement No. 333-162679 and 333-195353 on Forms S-8,…
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About PennyMac Mortgage Investment Trust (NYSE:PMT)

PennyMac Mortgage Investment Trust is a specialty finance company that invests primarily in residential mortgage loans and mortgage-related assets. The Company conducts all of its operations, and makes all of its investments, through PennyMac Operating Partnership, L.P. and its subsidiaries. It operates through two segments: correspondent production and investment activities. The correspondent production segment represents its operations aimed at serving as an intermediary between mortgage lenders and the capital markets by purchasing, pooling and reselling newly originated prime credit quality mortgage loans either directly or in the form of mortgage-backed securities (MBS), using the services of PNMAC Capital Management and PennyMac Loan Services, LLC. The investment activities segment represents its investments in mortgage-related assets, which include distressed mortgage loans, real estate acquired in settlement of loans, MBS, mortgage servicing rights and excess servicing spread.