CORRESP Filing
KINGSWAY FINANCIAL SERVICES INC
Date: Sept. 2, 2025 · CIK: 0001072627 · Accession: 0001213900-25-083569
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-289859
Letter
Division of Corporation Finance Washington, D.C. 20549 Attn: Madeleine Joy Mateo, Esq. Division of Corporation Finance Office of Finance Re: Request for Acceleration of Effectiveness of Kingsway Financial Services Inc.'s Registration Statement on Form S-1 (File No. 333-289859) filed on August 26, 2025.
Dear Ms. Mateo:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Kingsway Financial Services Inc. hereby requests that the effectiveness of the Registration Statement on Form S-1 (File No. 333-289859) (the " Registration Statement ") be accelerated so that the Registration Statement will become effective on September 5, 2025 at 9:00 a.m., Eastern Time, or as soon thereafter as practicable.
Please call Daniel P. Raglan of Cadwalader, Wickersham & Taft LLP at (212) 504-6790 if you have any questions regarding this request, and please notify him when this request for acceleration has been granted.
Very truly yours,
KINGSWAY FINANCIAL SERVICES INC.
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CORRESP 1 filename1.htm KINGSWAY FINANCIAL SERVICES INC. 10 S. Riverside Plaza, Suite 1520 Chicago, Illinois 60606 (312) 766-2138 September 2, 2025 BY EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Madeleine Joy Mateo, Esq. Division of Corporation Finance Office of Finance Re: Request for Acceleration of Effectiveness of Kingsway Financial Services Inc.'s Registration Statement on Form S-1 (File No. 333-289859) filed on August 26, 2025. Dear Ms. Mateo: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Kingsway Financial Services Inc. hereby requests that the effectiveness of the Registration Statement on Form S-1 (File No. 333-289859) (the " Registration Statement ") be accelerated so that the Registration Statement will become effective on September 5, 2025 at 9:00 a.m., Eastern Time, or as soon thereafter as practicable. Please call Daniel P. Raglan of Cadwalader, Wickersham & Taft LLP at (212) 504-6790 if you have any questions regarding this request, and please notify him when this request for acceleration has been granted. Very truly yours, KINGSWAY FINANCIAL SERVICES INC. By: /s/ Kent A. Hansen Name: Kent A. Hansen Title: Chief Financial Officer cc: Daniel P. Raglan, Cadwalader, Wickersham & Taft LLP