SEC Comment Letter for ONITY GROUP INC. (ONIT) (CIK 0000873860) (ONIT) — Feb 3, 2012
ONITY GROUP INC. (ONIT) (CIK 0000873860)
Date: Feb. 3, 2012 · CIK: 0000873860 · Accession: 0000000000-12-006202
AI Filing Summary & Sentiment
Reasoning
Letter
February 3, 2012 Via E-mail Ronald M. Faris Chief Executive Officer Ocwen Financial Corporation 2002 Summit Boulevard, 6th Floor Atlanta, Georgia 30319 Re: Ocwen Financial Corporation Form 10-K Filed February 28, 2011 File No. 001- 13219
Dear Mr. Faris: We have completed our review of your filings. We remind you that our comments or changes to disclosure in res ponse to our comments do not foreclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the di sclosure in the filings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Christian Windsor
Christian Windsor Special Counsel
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February 3, 2012 Via E-mail Ronald M. Faris Chief Executive Officer Ocwen Financial Corporation 2002 Summit Boulevard, 6th Floor Atlanta, Georgia 30319 Re: Ocwen Financial Corporation Form 10-K Filed February 28, 2011 File No. 001- 13219 Dear Mr. Faris: We have completed our review of your filings. We remind you that our comments or changes to disclosure in res ponse to our comments do not foreclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the di sclosure in the filings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Christian Windsor Christian Windsor Special Counsel