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,
                                                            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.


                    Division of Corporation Finance

                    Office of Real Estate & Construction