CORRESP Filing
ONITY GROUP INC.
Date: July 17, 2025 · CIK: 0000873860 · Accession: 0001493152-25-011266
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File numbers found in text: 333-287172
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CORRESP 1 filename1.htm Onity Group Inc. 1661 Worthington Road, Suite 100 West Palm Beach, Florida 33409 July 17, 2025 Via EDGAR Securities and Exchange Commission Division of Corporation Finance Office of Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Onity Group Inc. Registration Statement on Form S-3 Filed July 11, 2025 File No. 333-287172 To whom it may concern: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Onity Group Inc. (the " Company ") hereby respectfully requests that the effective date of the above-referenced Registration Statement on Form S-3, as amended by Amendment No. 1 filed on June 2, 2025, and as amended further by Amendment No. 2 filed on July 11, 2025, be accelerated by the Securities and Exchange Commission to 4:00 p.m. Eastern Time on July 21, 2025, or as soon as practicable thereafter. The Company requests that we be notified of such effectiveness by a telephone call to John P. Berkery of Mayer Brown LLP at (212) 506-2552 and that such effectiveness also be confirmed in writing. Very truly yours, Onity Group Inc. By: /s/ Leah E. Hutton Leah E. Hutton Senior Vice President and Deputy General Counsel cc: John P. Berkery, Mayer Brown LLP