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Correspondence 0001104659-24-001790 from ALTISOURCE PORTFOLIO SOLUTIONS S.A. (ASPS)

ALTISOURCE PORTFOLIO SOLUTIONS S.A.
Date: Jan. 5, 2024 · CIK: 0001462418 · Accession: 0001104659-24-001790

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File numbers found in text: 333-276301

Date
January 5, 2024
Author
ALTISOURCE PORTFOLIO SOLUTIONS S.A.
Form
CORRESP
Company
ALTISOURCE PORTFOLIO SOLUTIONS S.A.

Letter

Altisource Portfolio Solutions S.A.

33, Boulevard Prince Henri

L-1724 Luxembourg

Grand Duchy of Luxembourg

January 5, 2024

VIA EDGAR

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549-0406

Re: Altisource Portfolio Solutions, S.A.

Registration Statement on Form S-3, Filed December 28,

File No. 333-276301

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Altisource Portfolio Solutions S.A. (the “Company”) hereby requests that the effectiveness of the Registration Statement on Form S-3 (Registration No. 333-276301) of the Company (the “Registration Statement”), filed with the Securities and Exchange Commission on December 28, 2023, be accelerated so that such Registration Statement shall become effective at 4:30 p.m. (Eastern Time) on January 9, 2024, or as soon as possible thereafter. There are no underwriters for this proposed offering, which is an offering of the Company’s common stock by selling stockholders.

The Company hereby confirms that it is aware of its responsibilities under the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended, as they relate to the proposed offering of the securities specified in the Registration Statement.

It would be appreciated if, promptly after the Registration Statement has become effective, you would so inform our outside counsel, Max Kirchner of Paul Hastings LLP, by telephone at (212) 318-6096 or by email at maxkirchner@paulhastings.com. The Company hereby authorizes Mr. Kirchner to orally modify or withdraw this request for acceleration.

Sincerely,
ALTISOURCE PORTFOLIO SOLUTIONS S.A.

Show Raw Text
CORRESP
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filename1.htm

Altisource
Portfolio Solutions S.A.

33, Boulevard Prince Henri

L-1724 Luxembourg

Grand Duchy of Luxembourg

January 5, 2024

VIA EDGAR

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549-0406

 Re: Altisource Portfolio Solutions, S.A.

    Registration Statement on Form S-3, Filed December 28,
2023

    File No. 333-276301

Pursuant
to Rule 461 under the Securities Act of 1933, as amended, Altisource Portfolio Solutions S.A. (the “Company”)
hereby requests that the effectiveness of the Registration Statement on Form S-3 (Registration No. 333-276301) of the Company
(the “Registration Statement”), filed with the Securities and Exchange Commission on December 28, 2023,
be accelerated so that such Registration Statement shall become effective at 4:30 p.m. (Eastern Time) on January 9, 2024, or
as soon as possible thereafter. There are no underwriters for this proposed offering, which is an offering of the Company’s
common stock by selling stockholders.

The Company hereby confirms
that it is aware of its responsibilities under the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended,
as they relate to the proposed offering of the securities specified in the Registration Statement.

It
would be appreciated if, promptly after the Registration Statement has become effective, you would so inform our outside counsel, Max
Kirchner of Paul Hastings LLP, by telephone at (212) 318-6096 or by email at maxkirchner@paulhastings.com. The Company hereby authorizes
Mr. Kirchner to orally modify or withdraw this request for acceleration.

Sincerely,

  ALTISOURCE PORTFOLIO SOLUTIONS S.A.

By:
/s/ William B. Shepro

William B. Shepro

Chief Executive Officer

cc: Gregory
Ritts, Chief Legal Officer, Altisource Portfolio Solutions S.A.

  Max Kirchner, Paul Hastings LLP