More than 110,000 homeowners have had their mortgages modified or received offers to do that through the government's program, the Treasury Department reported today.

The department said about 66,000 homeowners have accepted modification offers and 46,000 have been offered modifications, under the Homes Affordable Modification Program.

Treasury Department officials said the estimated pool of eligible homeowners who are delinquent on their mortgages by at least 60 days is more than 3.3 million. Less than half were offered trial modifications, or slightly more than 1.1 million.

Currently, 787,231 homeowners are receiving trial modifications.

The program is aimed at helping people who are employed and having trouble making mortgage payments and the hope is that it will dramatically reduce the foreclosure rate.

According to RealtyTrac, the number of households that received a foreclosure filing-from a delinquency notice to an auction date-rose 21% last year.