COOP is not a wholly owned subsidiary of WMIH because COOP is a stock market listed company with no parent. WMIH merged with NSM and changed its name to COOP - there is no WMIH left. Very, very simple facts, which could not be easier to reconcile. https://www.mrcoopergroup.com/press-releases/wmih-corp-completes-reverse-stock-split-and-name-change-to-mr-cooper-group-inc/