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CORRESP Filing

ONITY GROUP INC.
Date: July 17, 2025 · CIK: 0000873860 · Accession: 0001493152-25-011266

Offering / Registration Process

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File numbers found in text: 333-287172

Date
July 11, 2025
Author
Onity
Form
CORRESP
Company
ONITY GROUP INC.

Letter

Onity Group Inc.

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

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.

Show Raw Text
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