Front Yard Residential (RESI) 8-K Changes in Registrant's Certifying Accountant

Exhibit 16.1

May 25, 2017

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-7561

Dear Sirs/Madams:

We have read Item 4.01 of Altisource Residential Corporation’s Form 8-K dated May 25, 2017, and have the following comments.

1. We agree with the statements made in the second, third, fourth, fifth, and seventh paragraphs.

2. We have no basis on which to agree or disagree with the statements made in the first and sixth paragraphs.

Yours truly,

/s/ DELOITTE & TOUCHE LLP