SEC Comment Letter for ONITY GROUP INC. (ONIT) (CIK 0000873860) (ONIT) — Dec 17, 2013
ONITY GROUP INC. (ONIT) (CIK 0000873860)
Date: Dec. 17, 2013 · CIK: 0000873860 · Accession: 0000000000-13-068414
AI Filing Summary & Sentiment
Show Raw Text
December 17, 2013
Via E -mail
Mr. John V. Britti
Chief Financial Officer
Ocwen Financial Corporation
2002 Summit Boulevard. 6th Floor
Atlanta, Georgia 30319
Re: Ocwen Financial Corporation
Form 10 -K for the Fiscal Year Ended December 31, 2012
Filed March 1, 2013
File No. 1 -13219
Dear Mr. Britti :
We have completed our review of your filing. We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
feder al securities laws of the United States. We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the
information the Securities Exchange Act of 1934 and all applicable ru les require.
Sincerely,
/s/ Gus Rodriguez
Gus Rodriguez
Accounting Branch Chief