SEC Company Response from KINGSWAY FINANCIAL SERVICES INC (KFS) (CIK 0001072627) (KWY) — Nov 15, 2018
KINGSWAY FINANCIAL SERVICES INC (KFS) (CIK 0001072627)
Date: Nov. 15, 2018 · CIK: 0001072627 · Accession: 0001193125-18-327802
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-227577
Letter
Re: Kingsway Financial Services Inc.
November 15, 2018
BY EDGAR TRANSMISSION
Division of Corporation Finance
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
Registration Statement on Form S-4
File No. 333-227577
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, Kingsway Financial Services Inc. (the “Company”) respectfully requests that the effective date for the Registration Statement on Form S-4 (File No. 333-227577), which was filed on November 15, 2018, as amended, (the “Registration Statement”), be accelerated so that the Registration Statement will be declared effective at 4:00 p.m. Eastern Time on November 16, 2018, or as soon thereafter as is practicable.
Once the Registration Statement has been declared effective, we respectfully request that you orally confirm that event with Eric Orsic of McDermott Will & Emery LLP, counsel to the Company, at (312) 984-7617.
Thank you for your attention to this matter.
* * * * *
Very truly yours,
Kingsway Financial Services Inc.
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CORRESP 1 filename1.htm CORRESP November 15, 2018 BY EDGAR TRANSMISSION Division of Corporation Finance Securities and Exchange Commission 100 F Street N.E. Washington, D.C. 20549 Re: Kingsway Financial Services Inc. Registration Statement on Form S-4 File No. 333-227577 Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, Kingsway Financial Services Inc. (the “Company”) respectfully requests that the effective date for the Registration Statement on Form S-4 (File No. 333-227577), which was filed on November 15, 2018, as amended, (the “Registration Statement”), be accelerated so that the Registration Statement will be declared effective at 4:00 p.m. Eastern Time on November 16, 2018, or as soon thereafter as is practicable. Once the Registration Statement has been declared effective, we respectfully request that you orally confirm that event with Eric Orsic of McDermott Will & Emery LLP, counsel to the Company, at (312) 984-7617. Thank you for your attention to this matter. * * * * * Very truly yours, Kingsway Financial Services Inc. By: /s/ William A. Hickey, Jr. William A. Hickey, Jr. Executive Vice President and Chief Financial Officer