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UPLOAD Filing

KINGSWAY FINANCIAL SERVICES INC
Date: Sept. 2, 2025 · CIK: 0001072627 · Accession: 0000000000-25-009446

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File numbers found in text: 333-289859

Date
September 2, 2025
Author
Division of
Form
UPLOAD
Company
KINGSWAY FINANCIAL SERVICES INC

Letter

Re: Kingsway Financial Services Inc. Registration Statement on Form S-1 Filed August 26, 2025 File No. 333-289859 Dear Kent A. Hansen:

September 2, 2025

Kent A. Hansen Chief Financial Officer Kingsway Financial Services Inc. 10 S. Riverside Plaza, Suite 1520 Chicago, IL 60606

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Madeleine Joy Mateo at 202-551-3465 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Finance
cc: Daniel P. Raglan, Esq.

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 September 2, 2025

Kent A. Hansen
Chief Financial Officer
Kingsway Financial Services Inc.
10 S. Riverside Plaza, Suite 1520
Chicago, IL 60606

 Re: Kingsway Financial Services Inc.
 Registration Statement on Form S-1
 Filed August 26, 2025
 File No. 333-289859
Dear Kent A. Hansen:

 This is to advise you that we have not reviewed and will not review your
registration
statement.

 Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

 Please contact Madeleine Joy Mateo at 202-551-3465 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Finance
cc: Daniel P. Raglan, Esq.
</TEXT>
</DOCUMENT>