ALTISOURCE RESIDENTIAL CORPORATION
c/o Altisource Asset Management Corporation
402 Strand Street
Frederiksted, United States Virgin Islands 00840-3531
January 13, 2014
VIA EDGARAND EMAIL
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3010
Attention: Tom Kluck
| Re: | Altisource Residential Corporation |
| Registration Statement on Form S-11 (File No. 333-192422) |
Ladies and Gentlemen:
We refer to the registration statement on Form S-11 (File No. 333-192422) (the “Registration Statement”) of Altisource Residential Corporation (the “Company”), relating to its registration of common stock, par value $0.01 per share.
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), the Company hereby requests that the effectiveness of the Registration Statement be accelerated so that it may become effective at 4:00 p.m.(Eastern time) on January 15, 2014, or as soon as practicable thereafter.
The Company hereby acknowledges the following:
| 1. | should the Securities and Exchange Commission (the “Commission”) or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
| 2. | the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
| 3. | the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Very truly yours,
ALTISOURCE RESIDENTIAL CORPORATION
| By: | /s/ Kenneth D. Najour | |
Name: Kenneth D. Najour | ||
Title: Chief Financial Officer | ||
| cc: | Jennifer A. Bensch |
| Weil, Gotshal & Manges LLP |
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