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Form SC 13G/A RESOURCE AMERICA, INC. Filed by: COOPERMAN LEON G

January 27, 2015 6:02 AM EST

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

SCHEDULE 13G

Under the Securities Exchange Act of 1934

(Amendment No. 4 )*

RESOURCE AMERICA, INC.
(Name of Issuer)
Common Stock
(Title of Class of Securities)
761195205
(CUSIP Number)
December 31, 2014
(Date of Event Which Requires Filing of this Statement)

Check the appropriate box to designate the rule pursuant to which this Schedule is filed:

 Rule�13d-1(b)
 Rule�13d-1(c)
 Rule�13d-1(d)

* The remainder of this cover page shall be filled out for a reporting person’s initial filing on this form with respect to the subject class of securities, and for any subsequent amendment containing information which would alter the disclosures provided in a prior cover page.

The information required in the remainder of this cover page shall not be deemed to be “filed” for the purpose of Section 18 of the Securities Exchange Act of 1934 (“Act”) or otherwise subject to the liabilities of that section of the Act but shall be subject to all other provisions of the Act (however, see the Notes).�

CUSIP No. 761195205 Page 2 of 5

1

NAME OF REPORTING PERSONS
I.R.S. IDENTIFICATION NO. OF ABOVE PERSONS
(ENTITIES ONLY)�

LEON G. COOPERMAN

2

CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP

(a) 

(b) 

3

SEC USE ONLY

4

CITIZENSHIP OR PLACE OF ORGANIZATION

United States
NUMBER OF
SHARES
5 SOLE VOTING POWER 1,250,418
BENEFICIALLY
OWNED BY
6 SHARED VOTING POWER -0-
EACH
REPORTING
7 SOLE DISPOSITIVE POWER 1,250,418
PERSON
WITH:
8 SHARED DISPOSITIVE POWER -0-

9

AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

1,250,418

10

CHECK BOX IF THE AGGREGATE AMOUNT IN ROW�9 EXCLUDES CERTAIN SHARES



11

PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 9

�5.47%

12

TYPE OF REPORTING PERSON

IN

CUSIP No .� 761195205 Page 3 of 5

Item 1(a). Name of Issuer:
RESOURCE AMERICA, INC. (the “Company”)
Item 1(b). Address of Issuer’s Principal Executive Offices:
One Crescent Drive, Suite 2013
Philadelphia PA 19112
Item 2(a). Name of Person Filing:
LEON G. COOPERMAN (“Mr. Cooperman”). Mr. Cooperman has an adult son named Michael S. Cooperman, and has discretionary investment authority over his account.
Item 2(b). Address of Principal Business Office or, if None, Residence:
The principal business office of Mr. Cooperman is 11431 W. Palmetto Park Road, Boca Raton FL 33428.
Item 2(c). Citizenship:
Mr. Cooperman is a United States citizen.
Item 2(d). Title of Class of Securities:
Common Stock (the "Shares").
Item 2(e). CUSIP Number:
761195205
Item 3. If This Statement is Filed Pursuant to ��240.13d-1(b), or 240.13d-2(b) or (c):
This Item 3 is inapplicable.

CUSIP No .� 761195205 Page 4 of 5

Item 4. Ownership.
(a) (b) Amount beneficially owned and Percent of Class:
Mr. Cooperman may be deemed the beneficial owner of 1,250,418 Shares, which constitutes approximately 5.47 % of the total number of Shares outstanding.
(c) The information contained in items 5-11 on the cover pages is incorporated herein by reference.

Item 5. Ownership of Five Percent or Less of a Class.
If this statement is being filed to report the fact that as of the date hereof the reporting person has ceased to be the beneficial owner of more than five percent of the class of securities, check the following 
Item 6. Ownership of More than Five Percent on Behalf of Another Person.
This Item 6 is not applicable.
Item 7. Identification and Classification of the Subsidiary Which Acquired the Security Being Reported on by the Parent Holding Company or Control Person.
This Item 7 is not applicable.
Item 8. Identification and Classification of Members of the Group.
This Item 8 is not applicable.
Item 9. Notice of Dissolution of Group.
This Item 9 is not applicable.

CUSIP No .� 761195205 Page 5 of 5

Item 10. Certification.

By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect.

After reasonable inquiry and to the best of my knowledge and belief, I certify that the information set forth in this statement is true, complete and correct.

DATED: January 26, 2015 as of December 31. 2014

LEON G. COOPERMAN

By: /s/ ALAN M. STARK

Alan M. Stark

Attorney-in-Fact

Duly authorized under POA effective as of March 1, 2013 and filed on May 20, 2013.

* Attention. Intentional misstatements or omissions of fact constitute federal criminal violations (see 18 U.S.C. 1001).



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