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 |