ONITY GROUP INC.

Regulatory Filings • Jul 17, 2025

CORRESP 1 filename1.htm

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:
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

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