-----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, SkuRm/TOjqoS98xby6fKhzzDrCASDBYA8aqG9WpCCnQmX3gQATOGC/U9zWnxh5M0 Nu+sJhxS0PINpY09WRtXpg== 0000950123-10-113218.txt : 20110204 0000950123-10-113218.hdr.sgml : 20110204 20101213175240 ACCESSION NUMBER: 0000950123-10-113218 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
Piper Jaffray & Co.
800 Nicollet Mall
Minneapolis, Minnesota 55402
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:   7,700,000 Shares of Common Stock
Fortegra Financial Corporation
Registration Statement on Form S-1
 File No. 333-169550
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned, as the representative of the prospective underwriters of the above issue, hereby joins in the request of Fortegra Financial Corporation that the effectiveness of the Registration Statement on form S-1 (Registration No. 333-169550) relating to such shares be accelerated so that the Registration Statement will become effective at 5:00 P.M. Eastern Time on Wednesday, December 15, 2010 or as soon thereafter as practicable.
Pursuant to Rule 460 under the Securities Act of 1933, as amended, and in connection with the foregoing, please note that we have effected to date approximately the following distribution of the Preliminary Prospectus dated December 2, 2010:
3,145 total copies distributed:
1,449 to institutions; and
1,696 to others.
Number of underwriters and dealers to whom the preliminary prospectus was furnished: 7
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  Very truly yours,

Piper Jaffray & Co.
 		  
  By:   /s/ Christie L. Christina    
    Name:   Christie L. Christina   
    Title:   Managing Director   
 

 

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