-----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, Pv9BkwS8ElPYtR387octS8SQmedFIwR6xjg3ELUrjD0WOp8fuMTHO0lhL+2SKFf7 E6VvyeeI1qKkgxYxJcda8Q== 0001104659-10-061086.txt : 20110118 0001104659-10-061086.hdr.sgml : 20110117 20101203145543 ACCESSION NUMBER: 0001104659-10-061086 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20101203 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

 

COWEN GROUP, INC.

599 Lexington Avenue

New York, New York 10022

 

December 3, 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

Filed November 12, 2010

File No. 333-170591

 

Dear Mr. Kluck:

 

Pursuant to your letter dated November 30, 2010 and the comment of the Staff of the Division of Corporation Finance (the “Staff”) contained therein, Cowen Group, Inc. (“Cowen”) filed Pre-Effective Amendment No. 1 (“Amendment No. 1”) to its registration statement on Form S-3 (Registration No. 333-170591) (the “Registration Statement”) on December 2, 2010.

 

In connection with the filing of Amendment No. 1, Cowen hereby acknowledges that:

 

·                                          Cowen is responsible for the adequacy and accuracy of the disclosure in the filings;

 

·                                          Staff comments or changes to disclosure in response to Staff comments do not foreclose the Securities and Exchange Commission from taking any action with respect to the filings; and

 

·                                          Cowen further acknowledges that it may not assert Staff comments as a defense in any proceeding initiated by the Securities and Exchange Commission or any person under the federal securities laws of the United States.

 

[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/ Peter A. Cohen

 

 

Peter A. Cohen

Chairman of the Board, Chief

Executive Officer and President

 

cc:

Owen S. Littman, Cowen Group, Inc.

 

David K. Boston, Willkie Farr & Gallagher LLP

 

Laura L. Delanoy, Willkie Farr & Gallagher LLP

 

2

 -----END PRIVACY-ENHANCED MESSAGE-----