CORRESP 1 filename1.htm

 

Onity Group Inc.

1661 Worthington Road, Suite 100

West Palm Beach, Florida 33409

 

July 17, 2025

 

Via EDGAR

 

Securities and Exchange Commission

Division of Corporation Finance

Office of Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Re: Onity Group Inc.
 

Registration Statement on Form S-3

Filed July 11, 2025

  File No. 333-287172

 

To whom it may concern:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Onity Group Inc. (the “Company”) hereby respectfully requests that the effective date of the above-referenced Registration Statement on Form S-3, as amended by Amendment No. 1 filed on June 2, 2025, and as amended further by Amendment No. 2 filed on July 11, 2025, be accelerated by the Securities and Exchange Commission to 4:00 p.m. Eastern Time on July 21, 2025, or as soon as practicable thereafter.

 

The Company requests that we be notified of such effectiveness by a telephone call to John P. Berkery of Mayer Brown LLP at (212) 506-2552 and that such effectiveness also be confirmed in writing.

 

  Very truly yours,
   
  Onity Group Inc.
     
  By:  /s/ Leah E. Hutton
    Leah E. Hutton
    Senior Vice President and Deputy General Counsel

 

cc:John P. Berkery, Mayer Brown LLP