0000000000-22-008184.txt : 20230112 0000000000-22-008184.hdr.sgml : 20230112 20220803133003 ACCESSION NUMBER: 0000000000-22-008184 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20220803 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Rithm Capital Corp. CENTRAL INDEX KEY: 0001556593 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 453449660 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 799 BROADWAY CITY: New York STATE: NY ZIP: 10003 BUSINESS PHONE: (212) 850-7770 MAIL ADDRESS: STREET 1: 799 BROADWAY CITY: New York STATE: NY ZIP: 10003 FORMER COMPANY: FORMER CONFORMED NAME: New Residential Investment Corp. DATE OF NAME CHANGE: 20121227 FORMER COMPANY: FORMER CONFORMED NAME: New Residential Investment LLC DATE OF NAME CHANGE: 20121214 FORMER COMPANY: FORMER CONFORMED NAME: Spinco Inc. 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Form 10-K for the year ended December 31, 2021 Filed February 17, 2022 File No. 001-35777 Dear Nicola Santoro: We have reviewed your June 28, 2022 response to our comment letter and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment 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 comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our June 21, 2022 letter. Form 10-K for the fiscal year ended December 31, 2021 Item 8. Consolidated Financial Statements Note 3. Business Acquisitions, page 155 1. We note your response to comment 1 from our letter dated June 21, 2022 and your response to comment 1 from our letter dated May 25, 2022. Based on your responses, it appears that you separated the acquisition transaction into two distinct components when determining whether Rule 3-05 financial statements were necessary. Given this acquisition appears to be a single transaction, please explain to us how you determined it was appropriate to separate the transaction into two components when performing the significant tests in accordance with Rule 3-05 and Rule 11-01(d) of Regulation S-X. Nicola Santoro, Jr. Rithm Capital Corp. August 3, 2022 Page 2 You may contact Eric McPhee at 202-551-3693 or Jennifer Monick at 202-551-3295 if you have any questions. FirstName LastNameNicola Santoro, Jr. Sincerely, Comapany NameRithm Capital Corp. Division of Corporation Finance August 3, 2022 Page 2 Office of Real Estate & Construction FirstName LastName