SEC Comment Letter for SIEBERT FINANCIAL CORP (SIEB) (CIK 0000065596) (SIEB) — Mar 11, 2010
SIEBERT FINANCIAL CORP (SIEB) (CIK 0000065596)
Date: March 11, 2010 · CIK: 0000065596 · Accession: 0000000000-10-013774
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File numbers found in text: 000-05703
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UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Mail Stop 3010 March 11, 2010 Muriel F. Siebert Siebert Financial Corp. 885 Third Avenue New York, NY 10022 Re: Siebert Financial Corp. Form 10-K for the Fiscal Year Ended December 31, 2008 Form 10-Q for the Fiscal Quar ter Ended September 30, 2009 File No. 000-05703 Dear Mrs. Siebert: We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. You may contact Yolanda Crittendon, A ccountant at (202) 551-3472 or me at (202) 551-3413 with any other questions. S i n c e r e l y , Cicely LaMothe Accounting Branch Chief