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
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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