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SEC Comment Letter for ALTISOURCE PORTFOLIO SOLUTIONS S.A. (ASPS, ASPSW, ASPSZ) (CIK 0001462418) (ASPS) — Jul 15, 2009

ALTISOURCE PORTFOLIO SOLUTIONS S.A. (ASPS, ASPSW, ASPSZ) (CIK 0001462418)
Date: July 15, 2009 · CIK: 0001462418 · Accession: 0000000000-09-037473

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File numbers found in text: 001-34354

Date
July 15, 2009
Author
Larry Spirgel
Form
UPLOAD
Company
ALTISOURCE PORTFOLIO SOLUTIONS S.A. (ASPS, ASPSW, ASPSZ) (CIK 0001462418)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 Mail Stop 3720 July 15, 2009 Via U.S. Mail Mr. Robert D. Stiles Chief Financial Officer Altisource Portfolio Solutions S.à r.l. 2-8 Avenue Charles de Gaulle L-1653 Luxembourg Grand Duchy of Luxembourg R.C.S. Luxembourg: B 72 391 Re: Altisource Portfolio Solutions S.à r.l. Registration Statement on Form 10 Filed May 13, 2009 and amended on June 30, 2009 and July 13, 2009 File No. 001-34354

Dear Mr. Stiles:

We have completed our review of your Form 10 and do not, at this ti me, have any further comments. S i n c e r e l y , / s / L a r r y S p i r g e l A s s i s t a n t D i r e c t o r

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

Mail Stop 3720          July 15, 2009   Via U.S. Mail

 Mr. Robert D. Stiles
Chief Financial Officer
Altisource Portfolio Solutions S.à r.l. 2-8 Avenue Charles de Gaulle L-1653 Luxembourg Grand Duchy of Luxembourg R.C.S. Luxembourg: B 72 391
 Re: Altisource Portfolio Solutions S.à r.l.
Registration Statement on Form 10
  Filed May 13, 2009 and amended on June 30,  2009 and July 13, 2009
  File No. 001-34354

Dear Mr. Stiles:

 We have completed our review of your Form 10 and do not, at this ti me, have any further
comments.             S i n c e r e l y ,             / s / L a r r y  S p i r g e l          A s s i s t a n t  D i r e c t o r