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UPLOAD Filing

ONITY GROUP INC.
Date: June 6, 2025 · CIK: 0000873860 · Accession: 0000000000-25-006033

Offering / Registration Process Financial Reporting Regulatory Compliance

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File numbers found in text: 333-287172

Date
June 6, 2025
Author
Division of
Form
UPLOAD
Company
ONITY GROUP INC.

Letter

Re: Onity Group Inc. Amendment No. 1 to Registration Statement on Form S-3/A Filed June 2, 2025 File No. 333-287172 Dear Glen Messina:

June 6, 2025

Glen Messina President and Chief Executive Officer Onity Group Inc. 1661 Worthington Road, Suite 100 West Palm Beach, FL 33409

We have reviewed your amended filing and have the following comment.

Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.

After reviewing any amendment to your registration statement and the information you provide in response to this letter, we may have additional comments.

Correspondence dated June 2, 2025 General

1. We note your response and revised cover page disclosure. The revised disclosure regarding "fixed or negotiated prices" or quoted prices if/when listed does not constitute a method or formula for a sales price. Please revise to provide a price or method or formula. Alternatively, you may consider Rule 430B. Please contact Eric Envall at 202-551-3234 or James Lopez at 202-551-3536 with any other questions.

Sincerely,
Division of
Corporation Finance
June 6, 2025
Page 2

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
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<FILENAME>filename2.txt
<TEXT>
 June 6, 2025

Glen Messina
President and Chief Executive Officer
Onity Group Inc.
1661 Worthington Road, Suite 100
West Palm Beach, FL 33409

 Re: Onity Group Inc.
 Amendment No. 1 to Registration Statement on Form S-3/A
 Filed June 2, 2025
 File No. 333-287172
Dear Glen Messina:

 We have reviewed your amended filing and have the following comment.

 Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

 After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments.

Correspondence dated June 2, 2025
General

1. We note your response and revised cover page disclosure. The revised
disclosure
 regarding "fixed or negotiated prices" or quoted prices if/when listed
does not
 constitute a method or formula for a sales price. Please revise to
provide a price or
 method or formula. Alternatively, you may consider Rule 430B.
 Please contact Eric Envall at 202-551-3234 or James Lopez at
202-551-3536 with any
other questions.

 Sincerely,

 Division of
Corporation Finance
 June 6, 2025
Page 2

 Office of Finance
</TEXT>
</DOCUMENT>