Correspondence 0001628280-24-024326 from Bowhead Specialty Holdings Inc. (BOW)
Bowhead Specialty Holdings Inc.
Date: May 20, 2024 · CIK: 0002002473 · Accession: 0001628280-24-024326
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File numbers found in text: 333-278653
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CORRESP 1 filename1.htm Document BOWHEAD SPECIALTY HOLDINGS INC. 1411 Broadway, Suite 3800 New York, New York 10018 May 20, 2024 BY EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549-3561 Attn: Aisha Adegbuyi Re: Bowhead Specialty Holdings Inc. Registration Statement on Form S-1 Filed on May 13, 2024 File No. 333-278653 Dear Ms. Adegbuyi: Pursuant to Rule 461 under the Securities Act of 1933, we respectfully request that the effective date of the registrant's Registration Statement on Form S-1 (File No. 333-278653) be accelerated by the Securities and Exchange Commission to 4:30 p.m. E.T. on May 22, 2024, or as soon as practicable thereafter, or at such other time as the registrant or its legal counsel may request by telephone to the staff of the Securities and Exchange Commission. We request that we be notified of such effectiveness by a telephone call to Dwight Yoo of Skadden, Arps, Slate, Meagher & Flom LLP at (212) 735-2573 and that such effectiveness also be confirmed in writing. Very truly yours, BOWHEAD SPECIALTY HOLDINGS INC. By: /s/ Brad Mulcahey Name: Brad Mulcahey Title: Chief Financial Officer cc: Stephen Sills, Chief Executive Officer, Bowhead Specialty Holdings Inc. H. Matthew Crusey, General Counsel, Bowhead Specialty Holdings Inc. Dwight Yoo, Skadden, Arps, Slate, Meagher & Flom LLP Todd E. Freed, Skadden, Arps, Slate, Meagher & Flom LLP Laura Kaufman Belkhayat, Skadden, Arps, Slate, Meagher & Flom LLP Marc D. Jaffe, Latham & Watkins LLP Erika L. Weinberg, Latham & Watkins LLP Gary D. Boss, Latham & Watkins LLP