1462418--3/17/2010--Altisource_Portfolio_Solutions

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{financial, litigation, operation}

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If we do not adapt our services to changes in technology or in the marketplace, or if our ongoing efforts to upgrade our technology are not successful, we could lose customers and have difficulty attracting new customers for our services. Technology failures could damage our business operations and increase our costs. We may be subject to claims of legal violations or wrongful conduct which may cause us to pay unexpected litigation costs or damages or modify our products or processes. If we fail to comply with privacy regulations imposed on providers of services to financial institutions, our business could be harmed. Our business is subject to extensive regulation, and failure to comply with existing or new regulations may adversely impact us. Altisource is a Luxembourg company and it may be difficult to enforce judgments against it or its directors and executive officers. If the Distribution does not qualify as a tax-free transaction, taxes could be imposed on Ocwen, Altisource and our shareholders. We have agreed to indemnify Ocwen for payment of taxes and tax-related losses and agreed to certain restrictions.

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1462418--3/17/2010--Altisource_Portfolio_Solutions_S.A.