SEC Comment Letter for ONITY GROUP INC. (ONIT) (CIK 0000873860) (ONIT) — Mar 2, 2015

ONITY GROUP INC. (ONIT) (CIK 0000873860)
Date: March 2, 2015 · CIK: 0000873860 · Accession: 0000000000-15-012877

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

March 2, 2015

Author

/s/ Gus Rodriguez

Form

UPLOAD

Company

ONITY GROUP INC. (ONIT) (CIK 0000873860)

Letter

March 2, 2015 Via E -mail Mr. Michael R. Bourque, Jr. Chief Financial Officer Ocwen Financial Corporation 1000 Abernathy Road NE, Suite 210 Atlanta, Georgia 30328

Re: Ocwen Financial Corporation Form 10 -K for the Fiscal Year Ended December 31, 2013 Filed March 3, 2014 File No. 00 1-13219

Dear Mr. Bourque :

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

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March 2, 2015

Via E -mail
Mr. Michael R. Bourque, Jr.
Chief Financial Officer
Ocwen Financial Corporation
1000 Abernathy Road NE, Suite 210
Atlanta, Georgia  30328

Re: Ocwen Financial Corporation
Form 10 -K for the Fiscal Year Ended December 31, 2013
Filed March 3, 2014
File No. 00 1-13219

Dear Mr. Bourque :

  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

SecProbe.io