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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

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
January 2, 2008
Author
John Cash
Form
UPLOAD
Company
STIFEL FINANCIAL CORP (SF, SFB, SF-PB, SF-PC, SF-PD) (CIK 0000720672)

Letter

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

Show Raw Text
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