SEC Comment Letter 0000000000-22-013398 to Rithm Capital Corp. (RITM, RITM-PA, RITM-PB, RITM-PC, RITM-PD, RITM-PE, RITM-PF) (CIK 0001556593) (RITM)
Rithm Capital Corp. (RITM, RITM-PA, RITM-PB, RITM-PC, RITM-PD, RITM-PE, RITM-PF) (CIK 0001556593)
Date: Dec. 13, 2022 · CIK: 0001556593 · Accession: 0000000000-22-013398
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File numbers found in text: 001-35777
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United States securities and exchange commission logo
December 13, 2022
Nicola Santoro, Jr.
Chief Financial Officer and Chief Accounting Officer
Rithm Capital Corp.
799 Broadway
New York, NY 10003
Re:Rithm Capital Corp.
Form 10-K for the year ended December 31, 2021
Filed February 17, 2022
File No. 001-35777
Dear Nicola Santoro:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction