CORRESP 1 filename1.htm

NEWTEKONE, INC.

4800 T Rex Avenue, Suite 120

Boca Raton, Florida 33431

(212) 356-9500

November 25, 2025

Via EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Finance
Attention: Madeline Mateo

100 F. Street, N.E.

Washington, D.C. 20549

Re:    NewtekOne, Inc.

     Registration Statement on Form S-4

     Filed: November 18, 2025

     File No. 333-291615

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, NewtekOne, Inc. (the “Registrant”) hereby requests acceleration of effectiveness of the above-referenced Registration Statement on Form S-4 so that it will become effective as of 5:00 p.m. EST on November 28, 2025, or as soon as thereafter practicable.

Please do not hesitate to contact the undersigned at (212) 356-9500 or bsloane@newtekone.com or Jared M. Fishman at Sullivan & Cromwell LLP at (212) 558-1689 with any questions you may have concerning this request. In addition, please notify Mr. Fishman when this request for acceleration has been granted.

[Signature Page Follows]

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Very truly yours,

/s/ Barry Sloane

Barry Sloane

Chief Executive Officer, President and Chairman of the Board

cc:     Michael A. Schwartz, Chief Legal Officer

    Jared M. Fishman, Sullivan & Cromwell LLP

[Signature Page to NewtekOne, Inc. Form S-4 Acceleration Request]