-----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, LtxsmrUSv41vrJjgqxSdblMgT98mkJaMGTnqd44iYGV7Yn0HPQ71oS5sf7eECGVz zJsvIwCxw55wa06nKTa00Q== 0000950123-10-113180.txt : 20110204 0000950123-10-113180.hdr.sgml : 20110204 20101213170323 ACCESSION NUMBER: 0000950123-10-113180 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20101213 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Fortegra Financial Corp CENTRAL INDEX KEY: 0001495925 STANDARD INDUSTRIAL CLASSIFICATION: INSURANCE AGENTS BROKERS & SERVICES [6411] IRS NUMBER: 581461399 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 100 WEST BAY STREET CITY: JACKSONVILLE STATE: FL ZIP: 32202 BUSINESS PHONE: 800-888-2738 MAIL ADDRESS: STREET 1: 100 WEST BAY STREET CITY: JACKSONVILLE STATE: FL ZIP: 32202 CORRESP 1 filename1.htm corresp
Fortegra Financial Corporation
100 West Bay Street
Jacksonville, FL 32202
December 13, 2010
VIA EDGAR & FACSIMILE
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
Attn: Mr. Jeffrey Riedler
          Ms. Karen Ubell
  Re:   Re: Fortegra Financial Corporation
Registration Statement on Form S-1
File No. 333-169550
Ladies and Gentlemen:
     We refer to the registration statement on Form S-1 (File No. 333-169550) (as amended, the “Registration Statement”) of Fortegra Financial Corporation (the “Company”), relating to the registration of its common stock, par value $0.01 per share.
     Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), the Company hereby respectfully requests that the effectiveness of the Registration Statement be accelerated so that it may become effective at 5:00 PM (Eastern Time) on Wednesday, December 15, 2010, or as soon as practicable thereafter.
     The Company hereby acknowledges the following:
     1. Should the Securities and Exchange Commission (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;
     2. The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

 

     3. The Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
     In addition, the Company hereby confirms that it is aware of its responsibilities under the Securities Act and the Securities Exchange Act of 1934, as amended, as they relate to the proposed public offering of the securities specified in the Registration Statement.
     Please call Alexander D. Lynch at (212) 310-8971 of Weil, Gotshal & Manges LLP to confirm the effectiveness of the Registration Statement or with any questions.

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  Very truly yours,
FORTEGRA FINANCIAL CORPORATION
 		  
  By:   /s/ Richard S. Kahlbaugh    
    Richard S. Kahlbaugh   
    President and Chief Executive Officer   
 
cc:   Alexander D. Lynch
Weil, Gotshal & Manges LLP
767 Fifth Avenue
New York, NY 10153

 

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