-----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, A8EV5OQRQmpYI6ylyqiTsPv/4gnI6U5MXV94wA+q9l1qU6C9XD0p4p4cu5A+Uhdz L/UECAZ7xf8I/1R+Xc0BsQ== 0001047469-10-010106.txt : 20110118 0001047469-10-010106.hdr.sgml : 20110117 20101202180142 ACCESSION NUMBER: 0001047469-10-010106 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20101202 FILER: COMPANY DATA: COMPANY CONFORMED NAME: COWEN GROUP, INC. CENTRAL INDEX KEY: 0001466538 STANDARD INDUSTRIAL CLASSIFICATION: SECURITY BROKERS, DEALERS & FLOTATION COMPANIES [6211] IRS NUMBER: 000000000 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1221 AVENUE OF THE AMERICAS CITY: NEW YORK STATE: NY ZIP: 10020 BUSINESS PHONE: (646) 562-1000 MAIL ADDRESS: STREET 1: 1221 AVENUE OF THE AMERICAS CITY: NEW YORK STATE: NY ZIP: 10020 FORMER COMPANY: FORMER CONFORMED NAME: LexingtonPark Parent Corp DATE OF NAME CHANGE: 20090617 CORRESP 1 filename1.htm

QuickLinks -- Click here to rapidly navigate through this document


COWEN GROUP, INC.
599 Lexington Avenue
New York, New York 10022

December 2, 2010

VIA EDGAR AND FACSIMILE

Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington D.C. 20549
Attention:  Tom Kluck, Legal Branch Chief
                    Folake Ayoola, Attorney Advisor

Re:

   Cowen Group, Inc.
Registration Statement on Form S-3 (Registration No. 333-170591)

Ladies and Gentlemen:

        Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Cowen Group, Inc. (the "Company") hereby respectfully requests that the effectiveness of the above-captioned Registration Statement on Form S-3 (as amended to date, the "Registration Statement") be accelerated to Friday, December 3, 2010 at 4:00 p.m., Eastern Standard Time, or as soon as practicable thereafter.

        The cooperation of the staff in meeting the timetable described above is very much appreciated.

[Remainder of Page Intentionally Left Blank]

        Should you have any questions regarding any of the foregoing, please do not hesitate to contact me at (212) 845-7900 or David K Boston or Laura L. Delanoy of Willkie Farr & Gallagher LLP, our legal counsel, at (212) 728-8000.

Very truly yours,

COWEN GROUP, INC.

/s/ Owen S. Littman

Owen S. Littman
General Counsel

cc:

   David K. Boston
Laura L. Delanoy		    



QuickLinks

COWEN GROUP, INC. 599 Lexington Avenue New York, New York 10022
 -----END PRIVACY-ENHANCED MESSAGE-----