<SEC-DOCUMENT>0001664272-24-000225.txt : 20240322
<SEC-HEADER>0001664272-24-000225.hdr.sgml : 20240322
<ACCEPTANCE-DATETIME>20240322160828
ACCESSION NUMBER:		0001664272-24-000225
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20240320
FILED AS OF DATE:		20240322
DATE AS OF CHANGE:		20240322

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Esterman Michelle D.
		CENTRAL INDEX KEY:			0001544019
		ORGANIZATION NAME:           	

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-34354
		FILM NUMBER:		24775269

	MAIL ADDRESS:	
		STREET 1:		C/O ALTISOURCE PORTFOLIO SOLUTIONS S.A.
		STREET 2:		33, BOULEVARD PRINCE HENRI
		CITY:			LUXEMBOURG
		STATE:			N4
		ZIP:			L-1724

ISSUER:		

	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

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>f4_a1e2k00000wi8jaual-live.xml
<DESCRIPTION>PRIMARY DOCUMENT
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0508</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2024-03-20</periodOfReport>

    <notSubjectToSection16>false</notSubjectToSection16>

    <issuer>
        <issuerCik>0001462418</issuerCik>
        <issuerName>ALTISOURCE PORTFOLIO SOLUTIONS S.A.</issuerName>
        <issuerTradingSymbol>ASPS</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001544019</rptOwnerCik>
            <rptOwnerName>Esterman Michelle D.</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O ALTISOURCE PORTFOLIO SOLUTIONS S.A.</rptOwnerStreet1>
            <rptOwnerStreet2>33, BOULEVARD PRINCE HENRI</rptOwnerStreet2>
            <rptOwnerCity>LUXEMBOURG</rptOwnerCity>
            <rptOwnerState>N4</rptOwnerState>
            <rptOwnerZipCode>L-1724</rptOwnerZipCode>
            <rptOwnerStateDescription>LUXEMBOURG</rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>false</isDirector>
            <isOfficer>true</isOfficer>
            <isTenPercentOwner>false</isTenPercentOwner>
            <isOther>false</isOther>
            <officerTitle>Chief Financial Officer</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <aff10b5One>false</aff10b5One>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2024-03-20</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>M</transactionCode>
                <equitySwapInvolved>false</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>27364.0000</value>
                    <footnoteId id="F1"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0.0000</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>138561.0000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2024-03-20</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>F</transactionCode>
                <equitySwapInvolved>false</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>8111.0000</value>
                    <footnoteId id="F2"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>2.5900</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>130450.0000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Restricted Share Units</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>0.0000</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2024-03-20</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>M</transactionCode>
                <equitySwapInvolved>false</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>23197.0000</value>
                    <footnoteId id="F3"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0.0000</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F3"/>
            </exerciseDate>
            <expirationDate>
                <footnoteId id="F3"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>23197.0000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>5799.0000</value>
                    <footnoteId id="F4"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeTransaction>
        <derivativeTransaction>
            <securityTitle>
                <value>Restricted Share Units</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>0.0000</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2024-03-20</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>M</transactionCode>
                <equitySwapInvolved>false</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>4167.0000</value>
                    <footnoteId id="F5"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0.0000</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F5"/>
            </exerciseDate>
            <expirationDate>
                <footnoteId id="F5"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>4167.0000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>8333.0000</value>
                    <footnoteId id="F6"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">27,364 shares of ASPS common stock were received upon the vesting of previously granted restricted share units (&quot;RSUs&quot;) pursuant to awards under the Altisource 2023 Annual Incentive Plan (&quot;AIP&quot;) and the Altisource 2023 Long Term Incentive Plan (&quot;LTIP&quot;).</footnote>
        <footnote id="F2">Of the 27,364 RSUs vesting into shares reported above 8,111 shares were forgone to pay for the tax withholding with a net issuance to Ms. Esterman of 19,253 shares. Pursuant to the terms of the award agreements, the price per share used to determine the tax withholdings was the opening price of ASPS common stock on March 20, 2024.</footnote>
        <footnote id="F3">Represents the vesting of 80% of Time-based RSUs granted to Ms. Esterman on March 20, 2023, pursuant to the Altisource 2023 AIP. Each RSU represents a contingent right to receive one share of ASPS common stock.</footnote>
        <footnote id="F4">The remaining 20% of the Time-based RSUs are scheduled to vest on the second anniversary of the grant date (i.e., March 20, 2025).</footnote>
        <footnote id="F5">Represents the vesting of the first tranche of Type I Time-based RSUs granted to Ms. Esterman on March 20, 2023, pursuant to the Altisource 2023 LTIP. Each RSU represents a contingent right to receive one share of ASPS common stock.</footnote>
        <footnote id="F6">The remaining 8,333 Type I Time-based RSUs are scheduled to vest in two equal installments on the second and third anniversaries of the grant date (i.e., March 20, 2025 and March 20, 2026).</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Teresa L. Szupello, Attorney-in-Fact</signatureName>
        <signatureDate>2024-03-22</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
