<SEC-DOCUMENT>0001664272-24-000314.txt : 20240725
<SEC-HEADER>0001664272-24-000314.hdr.sgml : 20240725
<ACCEPTANCE-DATETIME>20240725160555
ACCESSION NUMBER:		0001664272-24-000314
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20240723
FILED AS OF DATE:		20240725
DATE AS OF CHANGE:		20240725

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:		241142067

	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_a1edp0000016raemam-live.xml
<DESCRIPTION>PRIMARY DOCUMENT
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0508</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2024-07-23</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>2024-07-23</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>false</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>22738.0000</value>
                    <footnoteId id="F1"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>1.4200</value>
                    <footnoteId id="F2"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>165779.0000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2024-07-23</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>F</transactionCode>
                <equitySwapInvolved>false</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>5536.0000</value>
                    <footnoteId id="F3"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>1.2700</value>
                    <footnoteId id="F4"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>160243.0000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">As part of a previously disclosed company-wide cost reduction plan, Ms. Esterman has volunteered to temporarily modify her compensation by offering the Company the option to replace up to 30% of her base compensation with a grant of unrestricted ASPS common stock (the &quot;Adjustment&quot;). At the end of each calendar quarter (each a &quot;Period&quot;), until either Ms. Esterman or the Company, upon written notice, reduces or terminates the Adjustment, the Company will determine the portion of the reduced amount to be paid in common stock and transfer the shares. For the Period ended June 30, 2024, Ms. Esterman received 22,738 shares, which vested immediately.</footnote>
        <footnote id="F2">Represents the cost per share used to calculate the temporary compensation replacement described in Footnote 1. Given that the shares were a replacement for compensation, their net cost was $0.</footnote>
        <footnote id="F3">Of the 22,738 shares granted to Ms. Esterman, reported above, 5,536 shares were forgone to pay for the tax withholding with a net issuance to Ms. Esterman of 17,202 shares.</footnote>
        <footnote id="F4">Represents the cost per share used to determine the tax withholding; the opening price of ASPS common stock on the grant date.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Teresa L. Szupello, Attorney-in-Fact</signatureName>
        <signatureDate>2024-07-25</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
