CORRESP Filing
ALTISOURCE PORTFOLIO SOLUTIONS S.A.
Date: April 29, 2025 · CIK: 0001462418 · Accession: 0001104659-25-040682
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-284648
Letter
Altisource Portfolio Solutions S.A.
33, Boulevard Prince Henri
L-1724 Luxembourg
Grand Duchy of Luxembourg
April 29, 2025
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Altisource Portfolio Solutions S.A.
Registration Statement on Form S-1, Filed on January 31, 2025
File No. 333-284648
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Altisource Portfolio Solutions S.A. (the "Company" ) hereby respectfully requests that the effectiveness of the Registration Statement on Form S-1 (File No. 333-284648) of the Company, filed with the U.S. Securities and Exchange Commission on January 31, 2025 (together with any amendments thereto, the "Registration Statement" ), be accelerated so that the Registration Statement shall become effective at 4:30 p.m. (Eastern Time) on April 30, 2025, or as soon as possible thereafter.
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, Keith Pisani of Paul Hastings LLP, by telephone at (212) 318-6053 or by email at keithpisani@paulhastings.com. The Company hereby authorizes Mr. Pisani of Paul Hastings LLP to orally modify or withdraw this request for acceleration.
Sincerely
ALTISOURCE
PORTFOLIO SOLUTIONS S.A.
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CORRESP 1 filename1.htm Altisource Portfolio Solutions S.A. 33, Boulevard Prince Henri L-1724 Luxembourg Grand Duchy of Luxembourg April 29, 2025 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Altisource Portfolio Solutions S.A. Registration Statement on Form S-1, Filed on January 31, 2025 File No. 333-284648 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Altisource Portfolio Solutions S.A. (the "Company" ) hereby respectfully requests that the effectiveness of the Registration Statement on Form S-1 (File No. 333-284648) of the Company, filed with the U.S. Securities and Exchange Commission on January 31, 2025 (together with any amendments thereto, the "Registration Statement" ), be accelerated so that the Registration Statement shall become effective at 4:30 p.m. (Eastern Time) on April 30, 2025, or as soon as possible thereafter. 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, Keith Pisani of Paul Hastings LLP, by telephone at (212) 318-6053 or by email at keithpisani@paulhastings.com. The Company hereby authorizes Mr. Pisani of Paul Hastings LLP to orally modify or withdraw this request for acceleration. Sincerely ALTISOURCE PORTFOLIO SOLUTIONS S.A. By: /s/ Michelle Esterman Name: Michelle Esterman Title: Chief Financial Officer cc: Gregory J. Ritts, Chief Legal Officer, Altisource Portfolio Solutions S.A. Max Kirchner, Paul Hastings LLP Keith Pisani, Paul Hastings LLP