TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo December 2, 2020 Evan Stolove Senior Vice President and General Counsel Genworth Mortgage Holdings, Inc. 8325 Six Forks Road Raleigh, NC 27615 Re: Genworth Mortgage Holdings, Inc. Amendment No. 1 to Draft Registration Statement on Form S-1 Submitted November 19, 2020 CIK No. 0001823529 Dear Mr. Stolove: We have reviewed your amended draft registration statement 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 this letter by providing the requested information and either submitting an amended draft registration statement or publicly filing your registration statement on EDGAR. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing the information you provide in response to these comments and your amended draft registration statement or filed registration statement, we may have additional comments. Amendment No. 1 to Draft Registration Statement on Form S-1 Investment Portfolio, page 135 1. Refer to your response to comment 8. Please disclose the material terms of your investment management agreement with your parent, including the compensation structure for investment management services. Evan Stolove FirstName LastNameEvan Stolove Genworth Mortgage Holdings, Inc. Comapany2, December NameGenworth 2020 Mortgage Holdings, Inc. December Page 2 2, 2020 Page 2 FirstName LastName You may contact David Irving at 202-551-3321 or Sharon Blume at 202-551-3474 if you have questions regarding comments on the financial statements and related matters. Please contact John Stickel at 202-551-3324 or J. Nolan McWilliams at 202-551-3217 with any other questions. Sincerely, Division of Corporation Finance Office of Finance cc: Michael Schiavone