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SEC Company Response from ONITY GROUP INC. (ONIT) (CIK 0000873860) (ONIT) — Jan 20, 2005

ONITY GROUP INC. (ONIT) (CIK 0000873860)
Date: Jan. 20, 2005 · CIK: 0000873860 · Accession: 0001193125-05-008633

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File numbers found in text: 333-119698

Date
January 20, 2005
Author
/s/ Paul A. Koches
Form
CORRESP
Company
ONITY GROUP INC. (ONIT) (CIK 0000873860)

Letter

Acceleration Request

OCWEN FINANCIAL CORPORATION

1675 Palm Beach Lakes Blvd.

West Palm Beach, FL 33401

(561) 682-8000

January 20, 2005

VIA EDGAR AND FACSIMILE

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C.

Re: Ocwen Financial Corporation (the “Company”)

Registration Statement on Form S-3 (File No. 333-119698), as amended

Ladies and Gentlemen:

The undersigned respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will be effective at 3:00 P.M. Eastern Standard Time on January 24, 2005 or as soon thereafter as practicable.

The undersigned hereby acknowledges on behalf of the Company that as of the date hereof:

• should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

• the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

• the Company may not assert this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly yours,
/s/ Paul A. Koches

Show Raw Text
CORRESP
1
filename1.htm

Acceleration Request

 OCWEN FINANCIAL CORPORATION

 1675 Palm Beach Lakes Blvd.

 West Palm Beach, FL 33401

 (561) 682-8000

January 20, 2005

 VIA EDGAR AND FACSIMILE

 Securities and
Exchange Commission

 450 Fifth Street, N.W.

 Washington, D.C.
20549

Re:
Ocwen Financial Corporation (the “Company”)

 Registration Statement on Form S-3 (File No. 333-119698), as amended

 Ladies and Gentlemen:

 The undersigned respectfully
requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will be effective at 3:00 P.M. Eastern Standard Time on January 24, 2005 or as soon thereafter as practicable.

 The undersigned hereby acknowledges on behalf of the Company that as of the
date hereof:

•
should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective,
it does not foreclose the Commission from taking any action with respect to the Registration Statement;

•
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full
responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

•
the Company may not assert this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 Very truly yours,

 /s/ Paul A. Koches

 Paul A. Koches

 General Counsel