# EDGAR Filing Document

**Accession Number:** 0001462418
**File Stem:** 0001104659-25-116040
**Filing Date:** 2025-11
**Character Count:** 3180
**Document Hash:** c84fd34fcc81e9d569eb9ed6627423df
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-25-116040.hdr.sgml**: 20260408

**ACCESSION NUMBER**: 0001104659-25-116040

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20251125

**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
- **EIN:** 000000000
- **STATE OF INCORPORATION:** N4
- **FISCAL YEAR END:** 1231

**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

Altisource Portfolio Solutions S.A.

33, Boulevard Prince Henri

L-1724 Luxembourg

Grand Duchy of Luxembourg

November 25, 2025

**<u>VIA EDGAR</u>**

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: Altisource Portfolio Solutions S.A. <br> Registration Statement on Form S-3, Filed on October 24, 2025 <br> File No. 333-291061

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Altisource Portfolio Solutions S.A. (the ***"Company"***) hereby respectfully requests that the effectiveness of the Registration Statement on Form S-3 (File No. 333-291061) of the Company, filed with the U.S. Securities and Exchange Commission on October 24, 2025 (the ***"Registration Statement"***), be accelerated so that the Registration Statement shall become effective at 4:00 p.m. (Eastern Time) on November 28, 2025, or as soon as practicable thereafter.

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.

It would be appreciated if, promptly after the Registration Statement has become effective, you would so inform our outside counsel, Keith Pisani of Paul Hastings LLP, by telephone at (212) 318-6053 or by email at keithpisani@paulhastings.com. The Company hereby authorizes Mr. Pisani of Paul Hastings LLP to orally modify or withdraw this request for acceleration.

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| | |
|:---|:---|
| Sincerely | Sincerely |
| ALTISOURCE PORTFOLIO SOLUTIONS S.A. | ALTISOURCE PORTFOLIO SOLUTIONS S.A. |
| By: | /s/ Michelle D. Esterman |
| Name: | Michelle D. Esterman |
| Title: | Chief Financial Officer |

---

cc: Gregory J. Ritts, Chief Legal Officer, Altisource Portfolio Solutions, <br> Keith Pisani, Paul Hastings LLP