January 13, 2025

Terry L. Schmidt
Chief Executive Officer
Guild Holdings Company
5887 Copley Drive
San Diego, CA 92111

       Re: Guild Holdings Company
           Registration Statement on Form S-3
           Filed January 7, 2025
           File No. 333-284165
Dear Terry L. Schmidt:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

        Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

       Please contact Robert Arzonetti at 202-551-8819 with any questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Finance
cc:   April Hamlin