Exhibit 16.1

(Grant Thornton Letterhead)

May 1, 2009

U.S. Securities and Exchange Commission
Office of the Chief Accountant
100 F Street, NE
Washington, DC 20549

Re: Walter Investment Management Corp.
File No. 001-13417

Dear Sir or Madam:

We have read Item 4.01 of Form 8-K/A of Walter Investment Management Corp. dated May 1, 2009, and agree with the statements concerning our Firm contained therein.

Very truly yours,

/s/ GRANT THORNTON LLP

GRANT THORNTON LLP