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                            October 26, 2022

       Julie Booth
       Chief Financial Officer
       Rocket Companies, Inc.
       1050 Woodward Avenue
       Detroit, MI 48226

                                                        Re: Rocket Companies,
Inc.
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2021
                                                            Form 10-Q for the
Quarterly Period Ended June 30, 2022
                                                            Response dated
September 27, 2022
                                                            File No. 001-39432

       Dear Julie Booth:

              We have reviewed your September 27, 2022 response to our comment
letter 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. Unless we note otherwise, our references to prior comments are
to comments in our
       September 13, 2022 letter.

       Form 10-Q for the Quarterly Period Ended June 30, 2022

       Management's Discussion and Analysis of Financial Condition and Results
of Operations
       Non-GAAP Financial Measures
       Reconciliation of Adjusted Net Income (Loss) to Net Income Attributable
to Rocket Companies,
       page 38

   1.                                                   We note your response
to comment 1. In addition to the proposed disclosure in your
                                                        response, please
supplement your reconciliation of Adjusted Net Income (Loss) to Net
                                                        Income Attributable to
Rocket Companies, in future filings, with the calculation of
                                                        the adjustment to the
provision for income tax as you have provided in your response.
 Julie Booth
FirstName  LastNameJulie
Rocket Companies,  Inc. Booth
Comapany
October 26,NameRocket
            2022        Companies, Inc.
October
Page  2 26, 2022 Page 2
FirstName LastName
Results of Operations for the Three and Six Months Ended June 30, 2022 and 2021
Gain on sale of loans, net, page 44

2.       We note your response to comment 2 and your proposed disclosures in
Annex A. Please
         provide us with and further revise your disclosures, in future
filings, to quantify the
         impact for each identified driver. For example, we noted the
following:

                We note that the Net (loss) gain on sale of loans was impacted
by decreases in
              mortgage loan origination volume, as well as, interest rate
increases subsequent to the
              time the loans were originated, which resulted in loans being
sold at a loss. Your
              proposed disclosure should clearly discuss in detail the impacts
of the changes in
              interest rates during the periods presented.
                Further, in regard to the fair value adjustment on loans held
for sale and IRLCs, we
              note the proposed disclosure for the three months ended June 30,
2022, indicated the
              decline was due to a decrease in origination volume; however, the
fair value
              adjustment increased for the six months ended June 30, 2022, due
to a decline in
              origination volume and an increase in interest rates. Your
proposed disclosure should
              more clearly quantify the impacts and correlation between the
identified drivers and
              changes to your results of operations.

     Please contact Michael Henderson, Staff Accountant at 202-551-3364 or Marc
Thomas, Staff Accountant at 202-551-3452 with any other questions.



                                                               Sincerely,

                                                               Division of
Corporation Finance
                                                               Office of
Finance