Item 4.01 Changes in Registrant's Certifying Accountant

On May 27, 2022, Mayer Hoffman McCann P.C. ("MHM"), the independent registered public accounting firm to Altisource Portfolio Solutions, S.A. (the "Company") informed the Company of its decision to resign from this role effective the earlier of (i) the date the Company engages a new independent registered public accounting firm or (ii) the filing of the Company's Quarterly Report on Form 10-Q for the fiscal quarter ending September 30, 2022. MHM stated that it is resigning because it intends to no longer provide audits of client's internal control over financial reporting ("ICFR"). As a public company with revenue in excess of $100 million, the Company is required to have an audit of its ICFR.

MHM's reports on the financial statements for the fiscal years ended December 31, 2021 and 2020 did not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or auditing principles.

Further, during the Company's fiscal years ended December 31, 2021 and 2020, and the subsequent interim period through May 27, 2022, there were (i) no disagreements with MHM on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of MHM, would have caused it to make a reference to the subject matter of the disagreements in connection with its report, and (ii) no reportable events, as defined in Item 304(a)(1)(v) of Regulation S-K.

The Company is in the process of identifying another public accounting firm and will file a Form 8-K following the selection.

MHM has provided the Company with a letter addressed to the Securities and Exchange Commission stating that it agrees with the statements contained above insofar as they relate to MHM. A copy of such letter is filed as an exhibit hereto.

Item 9.01 Financial Statements and Exhibits

The following document is filed herewith as an exhibit hereto:



(d) Exhibits

Exhibit No.                  Description
  16.1                         Letter From Mayer Hoffman McCann P.C. to the Securities and Exchange
                             Commission, dated     May     27    , 2022    .

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