-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, MoQXExJrs9OQM0c/aldKQzQfRuYfG3X9zw0D8sIJXoA+6HnKh6/l19PvlWki5p+h j9zJQAwkv55xhRwOwRVrfw== 0000950123-09-040470.txt : 20091019 0000950123-09-040470.hdr.sgml : 20091019 20090902160911 ACCESSION NUMBER: 0000950123-09-040470 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090902 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PENN MILLERS HOLDING CORP CENTRAL INDEX KEY: 0001453820 STANDARD INDUSTRIAL CLASSIFICATION: FIRE, MARINE & CASUALTY INSURANCE [6331] IRS NUMBER: 232994859 STATE OF INCORPORATION: PA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 72 NORTH FRANKLIN STREET STREET 2: PO BOX P CITY: WILKES-BARRE STATE: PA ZIP: 18773-0016 BUSINESS PHONE: 8008228111 MAIL ADDRESS: STREET 1: 72 NORTH FRANKLIN STREET STREET 2: PO BOX P CITY: WILKES-BARRE STATE: PA ZIP: 18773-0016 CORRESP 1 filename1.htm corresp
September 2, 2009
VIA FACSIMILE AND EDGAR
Attn: Michael Rosenthal
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Re:   Penn Millers Holding Corporation
Registration Statement on Form S-1
(No. 333-156936)
Ladies and Gentlemen:
     The undersigned hereby request that the effectiveness of the registration statement of Penn Millers Holding Corporation (the “Registrant”) on Form S-1 (No. 333-156936), as amended, for the registration of 6,772,221 shares of common stock of the Registrant, be accelerated so that such registration statement will become effective on September 4, 2009, or as soon thereafter as practicable.
     The Registrant acknowledges that it is responsible for the accuracy and adequacy of the disclosures it has made. The Registrant acknowledges that should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing. The Registrant also represents to the Commission that the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing, and the Registrant represents that it

 

 

will not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
         
 
  Sincerely,    
 
        
 
  PENN MILLERS HOLDING CORPORATION    
 
        
 
  /s/ Douglas A. Gaudet    
 
       
 
  Douglas A. Gaudet    
 
  President and Chief Executive Officer    
 
        
 
  (the “Registrant”)    
 
        
 
  GRIFFIN FINANCIAL GROUP, LLC    
 
        
 
  /s/ Jeffrey P. Waldron    
 
       
 
  Jeffrey P. Waldron    
 
  Senior Managing Director    
 
        
 
  (the “Underwriter”)    

 

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