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SEC Comment Letter 0000000000-22-013997 to ALTISOURCE PORTFOLIO SOLUTIONS S.A. (ASPS)

ALTISOURCE PORTFOLIO SOLUTIONS S.A.
Date: Dec. 29, 2022 · CIK: 0001462418 · Accession: 0000000000-22-013997

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File numbers found in text: 333-268761

Date
December 29, 2022
Author
Gregory Ritts
Form
UPLOAD
Company
ALTISOURCE PORTFOLIO SOLUTIONS S.A.

Letter

United States securities and exchange commission logo December 29, 2022 Gregory Ritts General Counsel ALTISOURCE PORTFOLIO SOLUTIONS S.A. 33, Boulevard Prince Henri L-1724 Luxembourg Grand Duchy of Luxembourg Re:ALTISOURCE PORTFOLIO SOLUTIONS S.A. Registration Statement on Form S-3 Filed December 12, 2022 File No. 333-268761 Dear Gregory Ritts: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Rucha Pandit at (202) 551-6022 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Max Kirchner

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United States securities and exchange commission logo
December 29, 2022
Gregory Ritts
General Counsel
ALTISOURCE PORTFOLIO SOLUTIONS S.A.
33, Boulevard Prince Henri
L-1724 Luxembourg
Grand Duchy of Luxembourg
Re:ALTISOURCE PORTFOLIO SOLUTIONS S.A.
Registration Statement on Form S-3
Filed December 12, 2022
File No. 333-268761
Dear Gregory Ritts:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Rucha Pandit at (202) 551-6022 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:       Max Kirchner