United States securities and exchange commission logo August 24, 2022 Glen A. Messina President and Chief Executive Officer Ocwen Financial Corporation 1661 Worthington Road Suite 100 West Palm Beach, Florida 33409 Re: Ocwen Financial Corporation Form 10-K for the Fiscal Year Ended December 31, 2021 Filed February 25, 2022 Form 10-Q for the Quarterly Period Ended March 31, 2022 Filed May 5, 2022 Form 8-K Dated May 5, 2022 Filed May 5, 2022 File No. 001-13219 Dear Mr. Messina: We have completed our review of your filings. 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. Sincerely, Division of Corporation Finance Office of Finance