SEC Comment Letter for ALTISOURCE PORTFOLIO SOLUTIONS S.A. (ASPS, ASPSW, ASPSZ) (CIK 0001462418) (ASPS) — Jan 12, 2012
ALTISOURCE PORTFOLIO SOLUTIONS S.A. (ASPS, ASPSW, ASPSZ) (CIK 0001462418)
Date: Jan. 12, 2012 · CIK: 0001462418 · Accession: 0000000000-12-002026
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-34354
Letter
January 12, 2012 Via E-mail Robert Stiles Chief Financial Officer Altisource Portfolio Solutions S.A. 291, Route d’Arlon L-1150 Luxembourg Grand Duchy of Luxembourg Re: Altisource Portfolio Solutions S.A. Form 10-K for Fiscal Year Ended December 31, 2010 Filed February 18, 2011 File No. 001-34354
Dear Mr. Stiles: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not fore close the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely,
/s/ Larry Spirgel Larry Spirgel Assistant Director
Show Raw Text
January 12, 2012 Via E-mail Robert Stiles Chief Financial Officer Altisource Portfolio Solutions S.A. 291, Route d’Arlon L-1150 Luxembourg Grand Duchy of Luxembourg Re: Altisource Portfolio Solutions S.A. Form 10-K for Fiscal Year Ended December 31, 2010 Filed February 18, 2011 File No. 001-34354 Dear Mr. Stiles: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not fore close the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Larry Spirgel Larry Spirgel Assistant Director