<SEC-DOCUMENT>0001104659-24-001790.txt : 20240207
<SEC-HEADER>0001104659-24-001790.hdr.sgml : 20240207
<ACCEPTANCE-DATETIME>20240105160536
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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
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Altisource
Portfolio Solutions S.A.</B></FONT><B><BR>
33, Boulevard Prince Henri<BR>
L-1724 Luxembourg<BR>
Grand Duchy of Luxembourg</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">January&nbsp;5, 2024</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>VIA EDGAR</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Securities and Exchange Commission<BR>
100 F Street, NE<BR>
Washington, D.C. 20549-0406</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">Re:</TD><TD>Altisource Portfolio Solutions, S.A.</TD></TR><TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD>Registration Statement on Form&nbsp;S-3, Filed December&nbsp;28,
2023</TD></TR>
                                                                                                                 <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD>File No.&nbsp;333-276301</TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">Pursuant
to Rule&nbsp;461 under the Securities Act of 1933, as amended, Altisource Portfolio Solutions S.A. (the &ldquo;<B><I>Company</I></B>&rdquo;)
hereby requests that the effectiveness of the Registration Statement on Form&nbsp;S-3 (Registration No.&nbsp;333-276301) of the Company
(the &ldquo;<B><I>Registration Statement</I></B>&rdquo;), filed with the Securities and Exchange Commission on December&nbsp;28, 2023,
be accelerated so that such Registration Statement shall become effective at 4:30 p.m.&nbsp;(Eastern Time) on January&nbsp;9, 2024, or
as soon as possible thereafter. </FONT>There are no underwriters for this proposed offering, which is an offering of the Company&rsquo;s
common stock by selling stockholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">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.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">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. </FONT>The Company hereby authorizes
Mr.&nbsp;Kirchner to orally modify or withdraw this request for acceleration.</P>

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<TD STYLE="vertical-align: top">&nbsp;</TD>
<TD COLSPAN="2">Sincerely,</TD></TR>
<TR>
<TD STYLE="vertical-align: top">&nbsp;</TD>
<TD COLSPAN="2">&nbsp;</TD></TR>
<TR>
<TD STYLE="vertical-align: top">&nbsp;</TD>
<TD COLSPAN="2">  ALTISOURCE PORTFOLIO SOLUTIONS S.A. </TD></TR>
<TR>
<TD STYLE="vertical-align: top">&nbsp;</TD>
<TD COLSPAN="2">&nbsp;</TD></TR>
<TR>
<TD STYLE="width: 50%">&nbsp;</TD>
<TD STYLE="vertical-align: top; width: 3%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
<TD STYLE="border-bottom: black 1pt solid; vertical-align: bottom; width: 47%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ William B. Shepro</FONT></TD></TR>
<TR>
<TD>&nbsp;</TD>
<TD>&nbsp;</TD>
<TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">William B. Shepro</FONT></TD></TR>
<TR>
<TD>&nbsp;</TD>
<TD>&nbsp;</TD>
<TD>Chief Executive Officer &nbsp;</TD></TR>
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<TD STYLE="width: 0.5in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">cc:</FONT></TD><TD STYLE="text-align: justify">Gregory
Ritts, Chief Legal Officer, Altisource Portfolio Solutions S.A.</TD>
</TR><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: justify">Max Kirchner, Paul Hastings LLP</TD></TR>
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