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SEC Company Response from NewtekOne, (NEWT) — Jul 17, 2026

NewtekOne, Inc.
Date: July 17, 2026 · CIK: 0001587987 · Accession: 0001628280-26-048658

Offering / Registration Process

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File numbers found in text: 333-297037

Date
July 17, 2026
Author
Barry Sloane
Form
CORRESP
Company
NewtekOne, Inc.

Letter

Document NEWTEKONE, INC. 4800 T Rex Avenue, Suite 120 Boca Raton, Florida 33431 (212) 356-9500 July 17, 2026 Via EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Finance Attention: Aisha Adegbuyi 100 F. Street, N.E. Washington, D.C. 20549 Re: NewtekOne, Inc. Registration Statement on Form S-3 Filed: June 25, 2026 File No. 333-297037 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, NewtekOne, Inc. (the “ Registrant ”) hereby requests acceleration of effectiveness of the above-referenced Registration Statement on Form S-3 so that it will become effective as of 5:00 p.m. EST on July 21, 2026, or as soon as thereafter practicable. Please do not hesitate to contact the undersigned at (212) 356-9500 or bsloane@newtekone.com with any questions you may have concerning this request. In addition, please notify me when this request for acceleration has been granted. [ Signature Page Follows ] Very truly yours, /s/ Barry Sloane Barry Sloane Chief Executive Officer, President and Chairman of the Board cc: Michael A. Schwartz, Chief Legal Officer Jared M. Fishman, Sullivan & Cromwell LLP

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CORRESP
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 Document NEWTEKONE, INC. 4800 T Rex Avenue, Suite 120 Boca Raton, Florida 33431 (212) 356-9500 July 17, 2026 Via EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Finance Attention: Aisha Adegbuyi 100 F. Street, N.E. Washington, D.C. 20549 Re:    NewtekOne, Inc.     Registration Statement on Form S-3     Filed: June 25, 2026     File No. 333-297037 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, NewtekOne, Inc. (the “ Registrant ”) hereby requests acceleration of effectiveness of the above-referenced Registration Statement on Form S-3 so that it will become effective as of 5:00 p.m. EST on July 21, 2026, or as soon as thereafter practicable. Please do not hesitate to contact the undersigned at (212) 356-9500 or bsloane@newtekone.com with any questions you may have concerning this request. In addition, please notify me when this request for acceleration has been granted. [ Signature Page Follows ] Very truly yours, /s/ Barry Sloane Barry Sloane Chief Executive Officer, President and Chairman of the Board cc:     Michael A. Schwartz, Chief Legal Officer     Jared M. Fishman, Sullivan & Cromwell LLP