Summary of CAPITOL ACQUISITION CORP

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Form 8-K for CAPITOL ACQUISITION CORP

4-Nov-2009

Changes in Registrant's Certifying Accountant, Financial Statements and

Item 4.01 Changes in Registrant's Certifying Accountant.

The disclosure included in Item 4.01 of Two Harbors Investment Corp.'s Amendment No. 1 to Current Report on Form 8-K, filed with the Securities and Exchange Commission on November 4, 2009, is incorporated herein by reference.

Item 9.01. Financial Statements and Exhibits.

(d) Exhibits

Exhibit
  No.                                     Description

  16         Letter from Marcum LLP to the Securities and Exchange Commission dated
             November 4, 2009 (incorporated by reference to Exhibit 16 filed with
             Two Harbors Investment Corp.'s Amendment No. 1 to Current Report on
             Form 8-K, which was filed with the Securities and Exchange Commission
             on November 4, 2009).

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