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                             May 25, 2022

       Nicola Santoro, Jr.
       Chief Financial Officer and Treasurer
       New Residential Investment Corp.
       1345 Avenue of the Americas
       New York, NY 10105

                                                        Re: New Residential
Investment Corp.
                                                            Form 10-K for the
year ended December 31, 2021
                                                            Filed February 17,
2022
                                                            Form 8-K filed May
3, 2022
                                                            File No. 001-35777

       Dear Nicola Santoro:

              We have limited our review of your filings to the financial
statements and related
       disclosures and have the following comments. In some of our comments, we
may ask you to
       provide us with information so we may better understand your disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Form 10-K for the year ended December 31, 2021

       Item 8. Consolidated Financial Statements
       Note 3. Business Acquisitions, page 155

   1.                                                   We note you acquired
Genesis Capital LLC during 2021 for cash consideration of
                                                        approximately $1.63
billion. Please tell us how you considered the requirements to
                                                        provide audited
financial statements of the acquired business in accordance with Rule 3-
                                                        05 of Regulation S-X,
and unaudited pro forma financial information related to this
                                                        transaction in
accordance with Article 11 of Regulation S-X.
       Form 8-K filed May 3, 2022

       Exhibits

   2.                                                   We note your disclosure
of core earnings in your earnings release at Exhibit 99.1. This
 Nicola Santoro, Jr.
New Residential Investment Corp.
May 25, 2022
Page 2
         non-GAAP measure includes adjustments for various realized and
unrealized gains
         (losses) and credit loss provision. In light of these adjustments,
please tell us how you
         determined it was appropriate to title this measure as core earnings.
Further, our
         understanding is that this measure is commonly used by mortgage REITs
as an indicator
         of dividend paying ability. Please tell us if this measure is used by
the registrant's
         management as an indicator of the registrant's dividend paying
ability. If so, please revise
         your filing to disclose that purpose.
       In closing, 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.

       You may contact Eric McPhee at 202-551-3693 or Jennifer Monick at
202-551-3295 with
any questions.



FirstName LastNameNicola Santoro, Jr.                          Sincerely,
Comapany NameNew Residential Investment Corp.
                                                               Division of
Corporation Finance
May 25, 2022 Page 2                                            Office of Real
Estate & Construction
FirstName LastName