SEC Comment Letter for KINGSWAY FINANCIAL SERVICES INC (KFS) (CIK 0001072627) (KWY) — Apr 11, 2013
KINGSWAY FINANCIAL SERVICES INC (KFS) (CIK 0001072627)
Date: April 11, 2013 · CIK: 0001072627 · Accession: 0000000000-13-019639
AI Filing Summary & Sentiment
File numbers found in text: 001-15204
Letter
April 11, 2013 Via E -mail Mr. Larry G. Swets Jr. President and Chief Executive Officer Kingsway Financial Services, Inc. 45 St. Clair Avenue West, Suite 400 Toronto, Ontario M4V 1K9
Re: Kingsway Financial Services, Inc. Preliminary Proxy Statement on Schedule 14A Filed on April 1, 2013 File No. 001-15204
Dear Mr. Swets:
We have comple ted our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the feder al securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable ru les require.
Sincerely,
/s/ Daniel Greenspan for
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April 11, 2013 Via E -mail Mr. Larry G. Swets Jr. President and Chief Executive Officer Kingsway Financial Services, Inc. 45 St. Clair Avenue West, Suite 400 Toronto, Ontario M4V 1K9 Re: Kingsway Financial Services, Inc. Preliminary Proxy Statement on Schedule 14A Filed on April 1, 2013 File No. 001-15204 Dear Mr. Swets: We have comple ted our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the feder al securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable ru les require. Sincerely, /s/ Daniel Greenspan for Jeffrey P. Riedler Assistant Director