SecProbe.io

CORRESP
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 Document January 12, 2026 VIA EDGAR Division of Corporation Finance United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention:      Madeleine Mateo Re:                Mount Logan Capital Inc. Acceleration Request for Registration Statement on Form S-1 File No. 333-292668 Dear Ms. Mateo, Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “ Act ”), Mount Logan Capital Inc. (the “ Company ”) hereby requests that the effective date of the above-referenced registration statement (the “ Registration Statement ”) be accelerated to January 14, 2026, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Dechert LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act. Once the Registration Statement is effective, please orally confirm the event with our counsel, Dechert LLP, by calling Anna Tomczyk at (212) 641-5626 or Taylor Stevens at (646) 731-6167. If you have any questions regarding this request, please contact Anna Tomczyk of Dechert LLP at (212) 641-5626. Sincerely, /s/ Edward Goldthorpe Edward Goldthorpe Chief Executive Officer cc:             Anna Tomczyk, Dechert LLP