May 23, 2025

Glen Messina
President and Chief Executive Officer
Onity Group Inc.
1661 Worthington Road, Suite 100
West Palm Beach, FL 33409

       Re: Onity Group Inc.
           Registration Statement on Form S-3
           Filed May 12, 2025
           File No. 333-287172
Dear Glen Messina:

       We have conducted a limited review of your registration statement and
have the
following comment.

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments.

Registration Statement on Form S-3
Cover Page

1.     We note your disclosure that, "the Series B Preferred Stock is not
listed or quoted on
       any stock exchange or any nationally recognized trading system and no
market
       currently exists for the Series B Preferred Stock." Please revise your
cover page to
       indicate the offering price of the Series B Preferred Stock, or
otherwise indicate how
       you are complying with the requirements of Item 501(b)(3) of Regulation
S-K.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence
of action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
 May 23, 2025
Page 2

time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Eric Envall at 202-551-3234 or James Lopez at
202-551-3536 with any
other questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Finance