SEC Comment Letter 0000000000-24-000129 to ALTISOURCE PORTFOLIO SOLUTIONS S.A. (ASPS)
ALTISOURCE PORTFOLIO SOLUTIONS S.A.
Date: Jan. 4, 2024 · CIK: 0001462418 · Accession: 0000000000-24-000129
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File numbers found in text: 333-276301
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United States securities and exchange commission logo
January 4, 2024
Greg 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 28, 2023
File No. 333-276301
Dear Greg 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: Will Burns