SEC Comment Letter for STIFEL FINANCIAL CORP (SF, SFB, SF-PB, SF-PC, SF-PD) (CIK 0000720672) (SF) — Jan 2, 2008
STIFEL FINANCIAL CORP (SF, SFB, SF-PB, SF-PC, SF-PD) (CIK 0000720672)
Date: Jan. 2, 2008 · CIK: 0000720672 · Accession: 0000000000-08-000092
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
Mail Stop 7010
January 2, 2008
Mr. James M. Zemlyak Stifel Financial Corp. 501 N. Broadway St. Louis, Missouri 63102-2188
RE: Stifel Financial Corp. File #1-9305
Form 10-K for the fiscal year ended December 31, 2006
Form 10-Q for the period ended September 30, 2007
Dear Mr. Zemlyak:
We have completed our review of your Fo rm 10-K and related filings and have no
further comments at this time.
If you have any further questions regard ing our review of your filings, please
direct them to Tricia Armeli n, Staff Accountant, at (202) 551 -3747 or, in her absence, to
the undersigned at (202) 551-3768.
Sincerely,
John Cash A c c o u n t i n g B r a n c h C h i e f