SEC Comment Letter for ONITY GROUP INC. (ONIT) (CIK 0000873860) (ONIT) — Oct 7, 2015
ONITY GROUP INC. (ONIT) (CIK 0000873860)
Date: Oct. 7, 2015 · CIK: 0000873860 · Accession: 0000000000-15-048935
AI Filing Summary & Sentiment
Reasoning
Letter
October 7, 2015 Mr. Michael R. Bourque, Jr. Executive Vice President and 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 Dece mber 31, 2014 Filed May 11, 2015 File No. 001 -13219
Dear Mr. Bourque :
We have com pleted our review of your filing and your proposed changes to future disclosure. 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 federal securities laws of the Unite d 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 includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Kathryn McHale
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October 7, 2015 Mr. Michael R. Bourque, Jr. Executive Vice President and 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 Dece mber 31, 2014 Filed May 11, 2015 File No. 001 -13219 Dear Mr. Bourque : We have com pleted our review of your filing and your proposed changes to future disclosure. 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 federal securities laws of the Unite d 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 includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Kathryn McHale Kathryn McHale Senior Staff Attorney Office of Financial Services