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NEWTEKONE, INC.
4800 T Rex Avenue, Suite 120
Boca Raton, Florida 33431
(212) 356-9500
July 17, 2026
Via EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Finance
Attention: Aisha Adegbuyi
100 F. Street, N.E.
Washington, D.C. 20549
Re: NewtekOne, Inc.
Registration Statement on Form S-3
Filed: June 25, 2026
File No. 333-297037
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-3 so that it will become effective as of 5:00 p.m. EST on July 21, 2026, or as soon as thereafter practicable.
Please do not hesitate to contact the undersigned at (212) 356-9500 or bsloane@newtekone.com with any questions you may have concerning this request. In addition, please notify me when this request for acceleration has been granted.
[Signature Page Follows]
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