SEC Comment Letter for KINGSWAY FINANCIAL SERVICES INC (KFS) (CIK 0001072627) (KWY) — Nov 9, 2010
KINGSWAY FINANCIAL SERVICES INC (KFS) (CIK 0001072627)
Date: Nov. 9, 2010 · CIK: 0001072627 · Accession: 0000000000-10-066792
AI Filing Summary & Sentiment
File numbers found in text: 001-15204
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November 4, 2010
Mr. Daniel Brazier
Chief Financial Officer Kingsway Financial Services, Inc. 7120 Hurontario Street, Suite 800 Mississauga, Ontario, Canada L5W 0A9 Canada
Re: Kingsway Financial Services, Inc. Form 40-F for the Year Ended December 31, 2009
Filed on April 2, 2010
File No. 001-15204
Dear Mr. Brazier:
We have completed our review of your fili ng and do not have any further comments at
this time.
Sincerely,
G u s R o d r i g u e z
Accounting Branch Chief