SEC Comment Letter for STIFEL FINANCIAL CORP (SF, SFB, SF-PB, SF-PC, SF-PD) (CIK 0000720672) (SF) — Oct 4, 2011
STIFEL FINANCIAL CORP (SF, SFB, SF-PB, SF-PC, SF-PD) (CIK 0000720672)
Date: Oct. 4, 2011 · CIK: 0000720672 · Accession: 0000000000-11-058565
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October 4, 2011
Via E-mail
Mr. James M. Zemlyak Chief Financial Officer Stifel Financial Corp. One Financial Plaza 501 North Broadway St. Louis, MO 63102 RE: Stifel Financial Corp.
Forms 10-K and 10-Q for the Fiscal Year/Period Ended December 31, 2010
and June 30, 2011
Filed February 28, 2011 and August 9, 2011 File No. 1-09305
Dear Mr. Zemlyak:
We have completed our review of your f ilings. We remind you that our comments or
changes to disclosure in res ponse to our comments do not for eclose the Commission from taking
any action with respect to the company or the filings and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States. We urge all pers ons who are responsible for the
accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the
information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Jonathan Wiggins
Jonathan Wiggins
S t a f f A c c o u n t a n t