March 19, 2019

Mary Riskey
Chief Financial Officer
Two Harbors Investment Corp.
575 Lexington Avenue
Suite 2930
New York, NY 10022

       Re: Two Harbors Investment Corp.
           Form 10-K for the Fiscal Year Ended December 31, 2018
           Filed February 27, 2019
           File No. 001-34506

Dear Ms. Riskey:

        We have limited our review of your filing to the financial statements
and related
disclosures and have the following comment. In our comment, we may ask you to
provide us
with information so we may better understand your disclosure.

       Please respond to the comment within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to the comment, we may have additional
comments.

Form 10-K for the Fiscal Year Ended December 31, 2018

Exhibits 31.1, 31.2, 32.1, 32.2

1.     We note that your certifications required by Sections 302 and 906 of the
Sarbanes Oxley
       Act reference a quarterly report on Form 10-Q rather than the annual
report on Form 10-
       K. Please file an amendment with the proper certifications, in
accordance with Rules 13a-
       14 and 15d-14 of the Securities Exchange Act of 1934.
       In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.

       You may contact Babette Cooper, Staff Accountant, at 202-551-3396 or
Daniel Gordon,
Senior Assistant Chief Accountant, at 202-551-3486 with any questions.
 Mary Riskey
Two Harbors Investment Corp.
March 19, 2019
Page 2



                                            Sincerely,
FirstName LastNameMary Riskey
                                            Division of Corporation Finance
Comapany NameTwo Harbors Investment Corp.
                                            Office of Real Estate and
March 19, 2019 Page 2                       Commodities
FirstName LastName