0001104659-11-025263.txt : 20110707 0001104659-11-025263.hdr.sgml : 20110707 20110503151511 ACCESSION NUMBER: 0001104659-11-025263 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110503 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

 

May 3, 2011

 

VIA EDGAR AND FACSIMILE

 

Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington D.C. 20549
Attention:  Adam F. Turk, Attorney-Advisor

Duc Dang, Attorney-Advisor

 

Re:

Cowen Group, Inc.

 

Registration Statement on Form S-4 (Registration No. 333-173223)

 

Dear Mr. Turk:

 

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-4 (as amended to date, the “Registration Statement”) be accelerated to May 4, 2011 at 5:00 p.m., Eastern Daylight 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:

Stephen H. Gray, LaBranche & Co Inc.

 

David K. Boston, Willkie Farr & Gallagher LLP

 

Laura L. Delanoy, Willkie Farr & Gallagher LLP

 

Michael Aiello, Weil, Gotshal & Manges LLP

 

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