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Published on November 17, 2005
November
17, 2005
Jorge
Bonilla
Senior
Staff Accountant
Securities
and Exchange Commission
Division
of Corporation Finance
Washington,
D.C. 20549
Re: Dynex
Capital, Inc.
SEC
comment letter on Form 10-K for Fiscal Year Ended December 31, 2004, Form
10-Q
for the Quarterly Period Ended March 31, 2005 and Form 10-Q for the
Quarterly
Period Ended June 30, 2005
File
No. 0-20507
Dear
Mr.
Bonilla:
Dynex
Capital, Inc. (the “Company”) has received the comments of the staff of the
Commission
by
letter
dated November 3, 2005 with respect to the Company’s Annual Report and Quarterly
Reports
on Forms 10-K and 10-Q, respectively, referred to above.
The
Company is confirming that, following your telephone conversation with Jay
Oakey
of
Williams
Mullen yesterday, the Company has an extension on until December 14, 2005
to
submit
its
response to the comments.
Thank
you
for your assistance. If you have any additional questions or comments, you
may
reach
me
at
(804) 217-5837.
Very
truly yours,
/s/
Stephen J. Benedetti
Stephen
J. Benedetti
Principal
Executive Officer