United States securities and exchange commission logo February 7, 2024 Richard G. Rodick Chief Financial Officer Altisource Asset Management Corp 5100 Tamarind Reef Christiansted, U.S. Virgin Islands 00820 Re: Altisource Asset Management Corp Form 10-K for the Year Ended December 31, 2022 Filed March 27, 2023 File No. 001-36063 Dear Richard G. Rodick: We have completed our review of your filing. 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 Real Estate & Construction