SEC Comment Letter for KINGSWAY FINANCIAL SERVICES INC (KFS) (CIK 0001072627) (KWY) — Dec 6, 2013
KINGSWAY FINANCIAL SERVICES INC (KFS) (CIK 0001072627)
Date: Dec. 6, 2013 · CIK: 0001072627 · Accession: 0000000000-13-066683
AI Filing Summary & Sentiment
File numbers found in text: 001-15204
Letter
December 6 , 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, Canada M4V 1K9
Re: Kingsway Financial Services , Inc. Form 10-K for Fiscal Year Ended December 31, 201 2 Filed March 22 , 2013 File No. 001-15204
Dear Mr. Swets :
We have completed 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 perso n under the federal 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 rules require.
Sincerely,
/s/ Joel Parker
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December 6 , 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, Canada M4V 1K9 Re: Kingsway Financial Services , Inc. Form 10-K for Fiscal Year Ended December 31, 201 2 Filed March 22 , 2013 File No. 001-15204 Dear Mr. Swets : We have completed 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 perso n under the federal 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 rules require. Sincerely, /s/ Joel Parker Joel Parker Accounting Branch Chief