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Correspondence 0001628280-24-043212 from Bowhead Specialty Holdings Inc. (BOW)

Bowhead Specialty Holdings Inc.
Date: Oct. 21, 2024 · CIK: 0002002473 · Accession: 0001628280-24-043212

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File numbers found in text: 333-282757

Date
October 21, 2024
Author
Brad Mulcahey
Form
CORRESP
Company
Bowhead Specialty Holdings Inc.

Letter

Securities and Exchange Commission Division of Corporation Finance Re: Bowhead Specialty Holdings Inc. Registration Statement on Form S-1 File No. 333-282757

Dear Ms. Adegbuyi:

Pursuant to Rule 461 under the Securities Act of 1933, we respectfully request that the effective date of the registrant's above-referenced Registration Statement on Form S-1 be accelerated by the Securities and Exchange Commission to 5:00 p.m. ET on October 23, 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.

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CORRESP
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Document

BOWHEAD SPECIALTY HOLDINGS INC.

452 Fifth Avenue

New York, New York 10018

October 21, 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

 File No. 333-282757

Dear Ms. Adegbuyi:

Pursuant to Rule 461 under the Securities Act of 1933, we respectfully request that the effective date of the registrant's above-referenced Registration Statement on Form S-1 be accelerated by the Securities and Exchange Commission to 5:00 p.m. ET on October 23, 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

2