United States securities and exchange commission logo September 6, 2022 Leah E. Hutton Senior Vice President and Deputy General Counsel Ocwen Financial Corp 1661 Worthington Road, Suite 100 West Palm Beach, Florida 33409 Re: Ocwen Financial Corp Registration Statement on Form S-3 Filed August 30, 2022 File No. 333-267166 Dear Ms. Hutton: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Jessica Livingston at 202-551-3448 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc: John P. Berkery