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                     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