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CORRESP Filing

Mount Logan Capital Inc.
Date: July 11, 2025 · CIK: 0002051820 · Accession: 0002051820-25-000073

Offering / Registration Process

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File numbers found in text: 333-286043

Date
July 11, 2025
Author
Daniel B. Wolfe
Form
CORRESP
Company
Mount Logan Capital Inc.

Letter

Document Yukon New Parent, Inc. c/o 180 Degree Capital Corp. 7 N. Willow Street, Suite 4B Montclair, New Jersey 07042 July 11, 2025 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-3628 Attention: Robert Arzonetti Re: Yukon New Parent, Inc. Registration Statement on Form S-4, as amended (File No. 333-286043) Acceleration Request: Requested Date: July 11, 2025 Requested Time: 4:00 p.m. Eastern Time Ladies and Gentlemen: Pursuant to Rule 461 of the Securities Act of 1933, as amended, Yukon New Parent, Inc. (the “ Company ”) hereby respectfully requests acceleration of the effective date of the above-referenced Registration Statement on Form S-4 (File No. 333-286043), as amended (the “ Registration Statement ”), so that the Registration Statement may become effective at the “Requested Date” and “Requested Time” set forth above, or as soon thereafter as practicable. Please contact John Mahon of Proskauer Rose LLP, counsel to the Company, at (202) 416-6828 or via email at jmahon@proskauer.com, with any questions you may have regarding this request. In addition, please notify Mr. Mahon by telephone when this request for acceleration has been granted. Very truly yours, /s/ Daniel B. Wolfe Daniel B. Wolfe President, Chief Financial Officer and Director cc: Proskauer Rose John Mahon Joshua Apfelroth Michael Ellis Dechert LLP Kenneth Young Stephen Pratt

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CORRESP
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 Document Yukon New Parent, Inc. c/o 180 Degree Capital Corp. 7 N. Willow Street, Suite 4B Montclair, New Jersey 07042 July 11, 2025 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C.  20549-3628 Attention: Robert Arzonetti Re:    Yukon New Parent, Inc. Registration Statement on Form S-4, as amended (File No. 333-286043) Acceleration Request:     Requested Date: July 11, 2025     Requested Time: 4:00 p.m. Eastern Time Ladies and Gentlemen:     Pursuant to Rule 461 of the Securities Act of 1933, as amended, Yukon New Parent, Inc. (the “ Company ”) hereby respectfully requests acceleration of the effective date of the above-referenced Registration Statement on Form S-4 (File No. 333-286043), as amended (the “ Registration Statement ”), so that the Registration Statement may become effective at the “Requested Date” and “Requested Time” set forth above, or as soon thereafter as practicable.     Please contact John Mahon of Proskauer Rose LLP, counsel to the Company, at (202) 416-6828 or via email at jmahon@proskauer.com, with any questions you may have regarding this request. In addition, please notify Mr. Mahon by telephone when this request for acceleration has been granted. Very truly yours, /s/ Daniel B. Wolfe                 Daniel B. Wolfe President, Chief Financial Officer and Director cc: Proskauer Rose     John Mahon     Joshua Apfelroth     Michael Ellis Dechert LLP     Kenneth Young     Stephen Pratt