SEC Company Response from ONITY GROUP INC. (ONIT) (CIK 0000873860) (ONIT) — Sep 6, 2022

ONITY GROUP INC. (ONIT) (CIK 0000873860)
Date: Sept. 6, 2022 · CIK: 0000873860 · Accession: 0001493152-22-025136

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File numbers found in text: 333-267166

Date

Sept. 6, 2022

Author

Ocwen Financial Corporation

Form

CORRESP

Company

ONITY GROUP INC. (ONIT) (CIK 0000873860)

Letter

OCWEN FINANCIAL CORPORATION

Worthington Road, Suite 100

West Palm Beach, Florida 33409

September 6, 2022

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

F Street, N.E.

Washington, D.C. 20549-7010

Attention: Jessica Livingston, Office of Finance

Re: Acceleration Request

Ocwen Financial Corporation

Registration Statement on Form S-3

File No. 333-267166

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Ocwen Financial Corporation (the “Company”) hereby requests that the effective date for the registration statement referred to above be accelerated so that it will be declared effective at 4:00 p.m. Eastern Standard Time on Friday, September 9, 2022, or as soon as possible thereafter.

If you have any questions with respect to the foregoing, please call the undersigned (561-614-2052) or the Company’s counsel John Berkery of Mayer Brown LLP (212-506-2552).

Very truly yours,
Ocwen Financial Corporation

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CORRESP
1
filename1.htm

OCWEN
FINANCIAL CORPORATION

1661
Worthington Road, Suite 100

West
Palm Beach, Florida 33409

September
6, 2022

VIA
EDGAR

U.S.
Securities and Exchange Commission

Division
of Corporation Finance

100
F Street, N.E.

Washington,
D.C. 20549-7010

Attention:
Jessica Livingston, Office of Finance

    Re:
    Acceleration Request

    Ocwen Financial Corporation

    Registration Statement on Form S-3

    File No. 333-267166

Ladies
and Gentlemen:

Pursuant
to Rule 461 under the Securities Act of 1933, as amended, Ocwen Financial Corporation (the “Company”) hereby requests that
the effective date for the registration statement referred to above be accelerated so that it will be declared effective at 4:00 p.m.
Eastern Standard Time on Friday, September 9, 2022, or as soon as possible thereafter.

If
you have any questions with respect to the foregoing, please call the undersigned (561-614-2052) or the Company’s counsel John
Berkery of Mayer Brown LLP (212-506-2552).

    Very truly yours,

    Ocwen Financial Corporation

    By:
    /s/
    Leah E. Hutton

    Name:
    Leah E. Hutton

    Title:
    Senior Vice President and Deputy General Counsel

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