SEC Comment Letter 0000000000-25-001434 to ALTISOURCE PORTFOLIO SOLUTIONS S.A. (ASPS)
ALTISOURCE PORTFOLIO SOLUTIONS S.A.
Date: Feb. 10, 2025 · CIK: 0001462418 · Accession: 0000000000-25-001434
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File numbers found in text: 333-284648
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February 10, 2025
William Shepro
Chief Executive Officer
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-1
Filed January 31, 2025
File No. 333-284648
Dear William Shepro:
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 Alyssa Wall at 202-551-8106 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:Max Kirchner