| 1. | I have reviewed this Amendment No. 1 to annual report on Form 10-K/A for the year ended December 31, 2023, of Altisource Asset Management Corporation (the “registrant”); | ||||
| 2. | Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; | ||||
Date: April 29, 2024 | |||||
| /s/ Richard G. Rodick | |||||
| Richard G. Rodick | |||||
| Chief Financial Officer (Principal Financial Officer) | |||||