<SEC-DOCUMENT>0001193125-18-168117.txt : 20180703
<SEC-HEADER>0001193125-18-168117.hdr.sgml : 20180703
<ACCEPTANCE-DATETIME>20180518170555
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-18-168117
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20180518

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WMIH CORP.
		CENTRAL INDEX KEY:			0000933136
		STANDARD INDUSTRIAL CLASSIFICATION:	FINANCE SERVICES [6199]
		IRS NUMBER:				911653725
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		800 FIFTH AVENUE
		STREET 2:		SUITE 4100
		CITY:			SEATTLE
		STATE:			WA
		ZIP:			98104
		BUSINESS PHONE:		206-922-2957

	MAIL ADDRESS:	
		STREET 1:		800 FIFTH AVENUE
		STREET 2:		SUITE 4100
		CITY:			SEATTLE
		STATE:			WA
		ZIP:			98104

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WMI HOLDINGS CORP.
		DATE OF NAME CHANGE:	20120320

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WASHINGTON MUTUAL, INC
		DATE OF NAME CHANGE:	20061017

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WASHINGTON MUTUAL INC
		DATE OF NAME CHANGE:	19941123
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML><HEAD>
<TITLE>CORRESP</TITLE>
</HEAD>
 <BODY BGCOLOR="WHITE">

 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:17pt; font-family:Times New Roman" ALIGN="center">Simpson Thacher&nbsp;&amp; Bartlett <SMALL>LLP</SMALL> </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="center">425 <SMALL>LEXINGTON</SMALL> <SMALL>AVENUE</SMALL> </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><SMALL>NEW</SMALL> <SMALL>YORK</SMALL>, <SMALL>NY</SMALL> 10017-3954 </P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><center> <P STYLE="line-height:6.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1.00pt solid #000000;width:21%">&nbsp;</P></center>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><SMALL>TELEPHONE</SMALL>:
<FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">+1-212-455-2000</FONT></FONT></FONT> </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><SMALL>FACSIMILE</SMALL>:
<FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">+1-212-455-2502</FONT></FONT></FONT> </P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:8pt" ALIGN="center">


<TR>
<TD WIDTH="51%"></TD>
<TD VALIGN="bottom" WIDTH="2%"></TD>
<TD WIDTH="47%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:8pt">
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman">Direct Dial Number</P> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:8pt; font-family:Times New Roman">(212) <FONT
STYLE="white-space:nowrap">455-3675</FONT></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="right"><FONT STYLE="white-space:nowrap">E-mail</FONT> Address</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:8pt; font-family:Times New Roman" ALIGN="right">lmeyerson@stblaw.com</P></TD></TR>
</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right">May 18, 2018 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Securities and Exchange Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation
Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, N.E. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549 </P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="10%" VALIGN="top" ALIGN="left">Attention:</TD>
<TD ALIGN="left" VALIGN="top">Michael Clampitt </TD></TR></TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="6%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">Re:</TD>
<TD ALIGN="left" VALIGN="top">WMIH Corp. </TD></TR></TABLE> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:10%; font-size:10pt; font-family:Times New Roman">Registration Statement on Form <FONT STYLE="white-space:nowrap">S-4</FONT> </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:10%; font-size:10pt; font-family:Times New Roman">Filed March&nbsp;23, 2018 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:10%; font-size:10pt; font-family:Times New Roman">File
<FONT STYLE="white-space:nowrap">No.&nbsp;333-223862</FONT> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Dear Mr.&nbsp;Clampitt: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:8%; font-size:10pt; font-family:Times New Roman">WMIH Corp. (the &#147;<U>Company</U>&#148;) has, concurrently with delivery of this letter, filed with the Securities and Exchange Commission
(the &#147;<U>Commission</U>&#148;) an amendment to the Registration Statement on Form <FONT STYLE="white-space:nowrap">S-4</FONT> (File <FONT STYLE="white-space:nowrap">No.&nbsp;333-223862),</FONT> initially filed on March&nbsp;23, 2018 (the
&#147;<U>Registration Statement</U>&#148;). This letter, together with such amendment, sets forth the Company&#146;s responses to the comments contained in your letter dated April&nbsp;18, 2018 (the &#147;<U>Comment Letter</U>&#148;). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:8%; font-size:10pt; font-family:Times New Roman">Set forth below in bold are the comments of the staff of the Division of Corporation Finance of the Commission (the &#147;<U>Staff</U>&#148;)
contained in the Comment Letter and immediately below each comment is the response of the Company with respect thereto or a statement identifying the location in the Registration Statement of the requested disclosure or revised disclosure. Terms
used but not defined herein have the meanings ascribed to such terms in the Registration Statement. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>Prospectus Cover Page </U></B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B>Please revise to disclose that shareholders&#146; elections will be prorated or adjusted to ensure exactly $1,225,885,248.00 of the
consideration will be paid in cash.</B> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Response: In response to the Staff&#146;s comment, the Company has revised the disclosure on the Prospectus Cover
Page of the Registration Statement. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>Summary </U></B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>The Merger and the Merger Agreement, page 11 </U></B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B>Please revise to add the following:</B> </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="9%">&nbsp;</TD>
<TD WIDTH="3%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"><B>The aggregate shares and cash amounts to be issued to Nationstar holders;</B> </TD></TR></TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:6pt" ALIGN="center">


<TR>
<TD WIDTH="3%"></TD>
<TD VALIGN="bottom"></TD>
<TD WIDTH="9%"></TD>
<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="10%"></TD>
<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="10%"></TD>
<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="10%"></TD>
<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="10%"></TD>
<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="10%"></TD>
<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="10%"></TD>
<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="10%"></TD>
<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="9%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:6pt">
<TD VALIGN="bottom">BEIJING</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">HONG KONG</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">HOUSTON</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">LONDON</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">LOS&nbsp;ANGELES</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">PALO&nbsp;ALTO</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">S&Atilde;O&nbsp;PAULO</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">SEOUL</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">TOKYO</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">WASHINGTON,&nbsp;D.C.</TD></TR>
</TABLE>

<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">


<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="9%">&nbsp;</TD>
<TD WIDTH="3%" VALIGN="top" ALIGN="left"><B>&#149;</B></TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"><B>The percentage ownership of the Nationstar holders and WMIH holders after the issuance of the shares contemplated by this offering with parenthetical ownership percentages of Fortress and the KKR entities;
</B></TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="9%">&nbsp;</TD>
<TD WIDTH="3%" VALIGN="top" ALIGN="left"><B>&#149;</B></TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"><B>What will happen to the Series A and B preferred stock of WMIH pursuant to the Merger Agreement and, if to be converted, the price per share of common stock; </B></TD></TR></TABLE>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="9%">&nbsp;</TD>
<TD WIDTH="3%" VALIGN="top" ALIGN="left"><B>&#149;</B></TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"><B>The expected additional debt resulting from the debt repayment and additional debt to be incurred as well as any other material equity transaction contemplated by the Merger Agreement; and, the expected impact of the
above on the liquidity and profitability of the combined companies. </B></TD></TR></TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Response: In response to the Staff&#146;s comment, the Company
revised the disclosure beginning on page 11 of the Registration Statement in the section entitled &#147;<I>Summary&#151;The Merger and the Merger Agreement</I>&#148; and the disclosure on page 92 of the Registration Statement in the section entitled
&#147;<I>The Merger&#151;Terms of the Merger</I>&#148;. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>The Merger, page 91 </U></B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B>Please amend your discussion of interests of related parties to disclose the interests of Fortress and the KKR entities in the merger.</B>
</P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Response: In response to the Staff&#146;s comment, the Company revised the disclosure beginning on page 147 of the Registration Statement in the section
entitled &#147;<I>The Merger&#151;Interests of WMIH Directors and Executive Officers and the KKR Entities in the Merger</I>&#148; and beginning on page 152 of the Registration Statement in the section entitled &#147;<I>The Merger&#151;Interests of
Nationstar Directors and Executive Officers and Fortress in the Merger</I>&#148;. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>Management and Board of Directors of WMIH After the Merger, page
144 </U></B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B>We note your disclosure that following the merger you expect the combined company to be managed by current members of
Nationstar&#146;s management team and that three current members of the Nationstar board will be placed on the combined company&#146;s board. For the Nationstar directors and officers who will become directors and officers of the surviving company,
please amend to furnish the information called for by Items 18(a)(5)(ii) and 18(a)(7) of Form <FONT STYLE="white-space:nowrap">S-4.</FONT></B> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Response:
The Company advises the staff that Nationstar has not yet identified the current members of the Nationstar board who will be appointed to the combined company&#146;s board or the current members of Nationstar&#146;s management team who will become
officers of the combined company following the completion of the merger. The Company is therefore unable to include in the registration statement the information required by Items 18(a)(5)(ii) and 18(a)(7) of Form
<FONT STYLE="white-space:nowrap">S-4</FONT> with respect to such directors and officers. The Company expects that Nationstar will determine the persons who will be appointed to the combined company&#146;s board prior to the completion of the merger
and expects that it will determine the persons who will become the officers of the combined company prior to the completion of the merger. In response to the Staff&#146;s comment, the Company has also revised the disclosure on page 146 of the
Registration Statement in the section entitled &#147;<I>The Merger&#151;Management and Board of Directors of WMIH After the Merger</I>&#148;. </P>

<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">

 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>PART II &#150; Information Not Required In Prospectus </U></B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>Exhibit Index, page <FONT STYLE="white-space:nowrap">II-2</FONT> </U></B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B>Please amend to furnish as an exhibit the opinion of BDO USA, LLP related to its opinion that the merger has not or should not result in an
ownership change of WMIH under Section&nbsp;382(g) of the Code. Refer to Item 21(c) of Form <FONT STYLE="white-space:nowrap">S-4</FONT> for guidance.</B> </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Response: The Company respectfully disagrees that furnishing as an exhibit to the Registration Statement the opinion of BDO USA, LLP with respect to whether
the merger should not result in an ownership change of WMIH under Section&nbsp;382(g) of the Code (the &#147;<U>Section</U><U></U><U>&nbsp;382 opinion</U>&#148;) as an exhibit to the Registration Statement is required or appropriate. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company has reviewed Items&nbsp;21(c) and 4(b) of <FONT STYLE="white-space:nowrap">Form&nbsp;S-4,</FONT> and the Company notes that BDO USA, LLP will not
deliver its opinion to the Company until the closing of the merger,&nbsp;if at all.&nbsp;Therefore, as no opinion &#147;has been received from an outside party&#148;, the Company respectfully advises the Staff that, in accordance with
Items&nbsp;21(c) and 4(b) of <FONT STYLE="white-space:nowrap">Form&nbsp;S-4,</FONT> the Section&nbsp;382 opinion is not required to be furnished as an exhibit to the Registration Statement. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">In addition, the Section&nbsp;382 opinion is not an opinion supporting the tax matters and consequences to the shareholders but an opinion to be used by the
Company to support, following the closing of the merger, its tax reporting position with respect to its loss carryforwards and other deferred tax assets. Furthermore,&nbsp;the Company respectfully notes that the delivery of the Section&nbsp;382
opinion is just one of the conditions to the closing of the merger. As in the case of a failure of any other condition to Nationstar&#146;s obligation to consummate the merger, if the condition requiring delivery of the Section&nbsp;382 opinion
fails to be satisfied, Nationstar may choose to terminate the merger agreement or it may decide to waive the failed condition and nevertheless consummate the merger.&nbsp;In other words, delivery of the Section&nbsp;382 opinion is no different than
any of the other closing conditions, including receipt of regulatory approvals, stockholder approval or similar third party deliveries.&nbsp;In each case, investors make an investment decision based on what might or might not happen in the future
prior to closing.&nbsp;The Company believes that the Section&nbsp;382&nbsp;opinion condition, as well as other conditions such as regulatory approvals, are adequately disclosed in the Registration Statement. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">***** </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:8%; font-size:10pt; font-family:Times New Roman">If the Staff has any
questions concerning this response letter or requires further information, please do not hesitate to contact the undersigned at (212) <FONT STYLE="white-space:nowrap">455-3675.</FONT> </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:67%; text-indent:-2%; font-size:10pt; font-family:Times New Roman">Very truly yours, </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:67%; text-indent:-2%; font-size:10pt; font-family:Times New Roman">/s/&nbsp;Lee&nbsp;Meyerson </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:67%; text-indent:-2%; font-size:10pt; font-family:Times New Roman">Lee&nbsp;Meyerson </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>
<TD WIDTH="2%"></TD>
<TD VALIGN="bottom" WIDTH="2%"></TD>
<TD WIDTH="96%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">cc:</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">Charles Edward Smith</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">Chief Legal Officer and Secretary</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">WMIH Corp.</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">800 Fifth Avenue, Suite 4100</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">Seattle, WA 98104</TD></TR>
</TABLE>
</BODY></HTML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
