SEC Comment Letter 0000000000-24-001682 to Accelerant Holdings (ARX)
Accelerant Holdings
Date: Feb. 29, 2024 · CIK: 0001997350 · Accession: 0000000000-24-001682
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Letter
United States securities and exchange commission logo February 12, 2024 Jeff Radke Chief Executive Officer Accelerant Holdings c/o Accelerant Re (Cayman) Ltd. Unit 106, Windward 3, Regatta Office Park West Bay Road, Grand Cayman Re:Accelerant Holdings Amendment No. 3 to Draft Registration Statement on Form S-1 Submitted February 1, 2024 CIK No. 0001997350 Dear Jeff Radke: We have reviewed your amended draft registration statement and have the following comment. Please respond to this letter by providing the requested information and either submitting an amended draft registration statement or publicly filing your registration statement on EDGAR. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing the information you provide in response to this letter and your amended draft registration statement or filed registration statement, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our January 9, 2024 letter. Amended Confidential Draft Registration Statement on Form S-1, submitted February 1, 2024 Prospectus Summary, page 1 1.The Founders' Letter that was added in this draft registration statement appears before any discussion of your business, its results or challenges, and therefore does not present an appropriately balanced explanation of the company. Move the "Founders' Letter" so that it appears after the prospectus summary.
FirstName LastNameJeff Radke Comapany NameAccelerant Holdings February 12, 2024 Page 2 FirstName LastName Jeff Radke Accelerant Holdings February 12, 2024 Page 2 Please contact William Schroeder at 202-551-3294 or Robert Klein at 202-551-3847 if you have questions regarding comments on the financial statements and related matters. Please contact Madeleine Joy Mateo at 202-551-3465 or Christian Windsor at 202-551-3419 with any other questions. Sincerely, Division of Corporation Finance Office of Finance cc: Robert A. Ryan, Esq.
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United States securities and exchange commission logo
February 12, 2024
Jeff Radke
Chief Executive Officer
Accelerant Holdings
c/o Accelerant Re (Cayman) Ltd.
Unit 106, Windward 3, Regatta Office Park
West Bay Road, Grand Cayman
Re:Accelerant Holdings
Amendment No. 3 to Draft Registration Statement on Form S-1
Submitted February 1, 2024
CIK No. 0001997350
Dear Jeff Radke:
We have reviewed your amended draft registration statement and have the following
comment.
Please respond to this letter by providing the requested information and either submitting
an amended draft registration statement or publicly filing your registration statement on
EDGAR. If you do not believe a comment applies to your facts and circumstances or do not
believe an amendment is appropriate, please tell us why in your response.
After reviewing the information you provide in response to this letter and your amended
draft registration statement or filed registration statement, we may have additional
comments. Unless we note otherwise, any references to prior comments are to comments in our
January 9, 2024 letter.
Amended Confidential Draft Registration Statement on Form S-1, submitted February 1, 2024
Prospectus Summary, page 1
1.The Founders' Letter that was added in this draft registration statement appears before any
discussion of your business, its results or challenges, and therefore does not present an
appropriately balanced explanation of the company. Move the "Founders' Letter" so that it
appears after the prospectus summary.
FirstName LastNameJeff Radke
Comapany NameAccelerant Holdings
February 12, 2024 Page 2
FirstName LastName
Jeff Radke
Accelerant Holdings
February 12, 2024
Page 2
Please contact William Schroeder at 202-551-3294 or Robert Klein at 202-551-3847 if
you have questions regarding comments on the financial statements and related matters. Please
contact Madeleine Joy Mateo at 202-551-3465 or Christian Windsor at 202-551-3419 with any
other questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc: Robert A. Ryan, Esq.