Mr. Cooper (COOP) 8-K Regulation FD Disclosure

Exhibit 99.3

WM MORTGAGE REINSURANCE COMPANY INC.

BALANCE SHEET

AS OF JUNE 30, 2012

(UNAUDITED)

	MODIFIED GAAP BALANCE SHEET
ASSETS
CASH & CASH EQUIVALENTS		6,688,792
INVESTMENTS		15,889,585
INVESTMENTS HELD IN TRUST		306,211,662
ACCRUED INTEREST		2,605,233
REINSURANCE PREMIUMS RECEIVABLE		1,386,507
OTHER RECEIVABLES		0
DEFERRED FEDERAL INCOME TAX		0
VALUATION ALLOWANCE FOR DEFERRED TAX		(13,441,782	)
DEFERRED TAX ASSETS		13,441,782
TOTAL ASSETS		332,781,779
LIABILITIES AND STOCKHOLDER’S EQUITY
LIABILITIES:
ACCRUED EXPENSES		164,981
ACCRUED INVESTMENT EXPENSES		54,754
ACCRUED ADMINISTRATIVE FEES		110,000
ACCRUED CEDING FEES		126,690
PREMIUM TAX PAYABLE		0
FEDERAL INCOME TAX PAYABLE (RECEIVABLE)		0
ALLOWANCE FOR DOUBTFUL ACCOUNTS		0
CONTINGENT LIABILITY		4,000,000
INTEREST PAYABLE		0
UNEARNED PREMIUMS		357,470
LOSSES PAYABLE		3,232,745
LOSS RESERVES		114,401,873
IBNR		5,429,591
CONTINGENCY RESERVES		49,403,568
TOTAL LIABILITIES		177,281,674
STOCKHOLDER’S EQUITY:
CAPITAL STOCK		1,000
PAID-IN CAPITAL		16,659,349
ADDITIONAL PAID-IN CAPITAL		53,219,568
UNREALIZED GAIN/LOSS ON INVESTMENTS		0
CONTINGENCY RESERVES		(49,403,568	)
DIVIDENDS PAID		(250,000	)
RETAINED EARNINGS (ACCUMULATED DEFICIT)		130,885,964
NET INCOME (LOSS) - YEAR TO DATE		4,387,792
TOTAL STOCKHOLDER’S EQUITY		155,500,105
TOTAL LIABILITIES & STOCKHOLDER’S EQUITY		332,781,779

WM MORTGAGE REINSURANCE COMPANY INC.

UNAUDITED FINANCIAL STATEMENTS

COMBINING PROFIT & LOSS STATEMENT

FOR THE PERIOD ENDED JUNE 30, 2012

	MONTH TO DATE			YEAR TO DATE
UNDERWRITING INCOME:
ASSUMED PREMIUMS WRITTEN		1,331,676			12,365,436
CHANGE IN UNEARNED PREMIUMS		19,954			98,466
NET PREMIUMS EARNED		1,351,631			12,463,902
UNDERWRITING EXPENSES:
LOSSES PAID		3,232,746			30,964,875
PROVISION FOR LOSS RESERVES		(632,589	)		(18,070,479	)
PROVISION FOR IBNR		(233,324	)		(1,117,339	)
CEDING COMMISSION		126,690			1,502,848
PREMIUM TAX EXPENSE		—			—
TOTAL UNDERWRITING EXPENSES		2,493,524			13,279,906
UNDERWRITING INCOME (LOSS)		(1,141,893	)		(816,004	)
GENERAL & ADMINISTRATIVE EXPENSES:
MANAGEMENT FEES		33,372			116,822
ACTUARY CONSULTING FEES		22,500			139,670
AUDIT FEES		51,500			154,500
LEGAL FEES		12,068			47,281
ADMINISTRATIVE FEES		110,000			372,581
LICENSE AND FEES		—			300
TRAVEL AND ENTERTAINMENT		—			—
BANK SERVICE FEES		409			1,238
MISCELLANEOUS EXPENSES		—			—
TOTAL GENERAL & ADMINISTRATIVE EXPENSES		229,848			832,391
INTEREST EXPENSE		—			—
INTEREST INCOME		822			6,677
AMORTIZATION - COMMERCIAL PAPER		—			—
INVESTMENT INCOME - MUNICIPAL BONDS		—			—
INVESTMENT INCOME - CORPORATE BONDS		518,716			2,974,638
INVESTMENT INCOME - MBS BONDS		75,752			440,251
INVESTMENT INCOME - US AGENCY		250,763			1,686,961
INVESTMENT INCOME - US TREASURY		76			465
INVESTMENT INCOME - FOREIGN ISSUE		82,242			578,240
BOND AMORTIZATION - MUNICIPAL BONDS		—			—
BOND AMORTIZATION - CORPORATE BONDS		(132,113	)		(779,666	)
BOND AMORTIZATION - MBS BONDS		(2,872	)		(5,997	)
BOND AMORTIZATION - US AGENCY		(32,694	)		(234,137	)
BOND AMORTIZATION - US TREASURY		(11	)		(69	)
BOND AMORTIZATION - FOREIGN ISSUE		(44,293	)		(211,494	)
INVESTMENT EXPENSE		(54,754	)		(188,351	)
GAIN/LOSS ON SALE OF INVESTMENT		158,023			446,866
FAS 159 GAIN ON TRADING SECURITIES		20,782			1,321,802
NET INVESTMENT INCOME		840,440			6,036,187
LEGAL SETTLEMENT		—			—
INCOME (LOSS) BEFORE TAX PROVISION		(531,302	)		4,387,792
CURRENT FEDERAL INCOME TAX (BENEFIT) EXPENSE		—			—
PROVISION FOR DOUBTFUL INCOME TAX RECEIVABLE		—			—
DEFERRED FEDERAL INCOME TAX (BENEFIT) EXPENSE		(177,831	)		1,543,795
CHANGE IN VALUATION ALLOWANCE		177,831			(1,543,795	)
FEDERAL INCOME TAX EXPENSE		—			—
NET INCOME (LOSS)		(531,302	)		4,387,792