0001104659-24-001790.txt : 20240207 0001104659-24-001790.hdr.sgml : 20240207 20240105160536 ACCESSION NUMBER: 0001104659-24-001790 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20240105 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ALTISOURCE PORTFOLIO SOLUTIONS S.A. CENTRAL INDEX KEY: 0001462418 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MISCELLANEOUS BUSINESS SERVICES [7380] ORGANIZATION NAME: 07 Trade & Services IRS NUMBER: 000000000 STATE OF INCORPORATION: N4 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 33, BOULEVARD PRINCE HENRI STREET 2: L-1724 LUXEMBOURG CITY CITY: GRAND DUCHY OF LUXEMBOURG STATE: N4 ZIP: 50 BUSINESS PHONE: 352 24 69 79 00 MAIL ADDRESS: STREET 1: 33, BOULEVARD PRINCE HENRI STREET 2: L-1724 LUXEMBOURG CITY CITY: GRAND DUCHY OF LUXEMBOURG STATE: N4 ZIP: 50 FORMER COMPANY: FORMER CONFORMED NAME: Altisource Portfolio Solutions S.A. DATE OF NAME CHANGE: 20090625 FORMER COMPANY: FORMER CONFORMED NAME: Altisource Portfolio Solutions S.a.r.l. DATE OF NAME CHANGE: 20090422 CORRESP 1 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