# EDGAR Filing Document

**Accession Number:** 0001072627
**File Stem:** 0001213900-25-083569
**Filing Date:** 2025-9
**Character Count:** 2458
**Document Hash:** 2622e7ca20fc84313e855078ed1928b0
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-083569.hdr.sgml**: 20251125

**ACCESSION NUMBER**: 0001213900-25-083569

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250902

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** KINGSWAY FINANCIAL SERVICES INC
- **CENTRAL INDEX KEY:** 0001072627
- **STANDARD INDUSTRIAL CLASSIFICATION:** FIRE, MARINE & CASUALTY INSURANCE [6331]
- **ORGANIZATION NAME:** 02 Finance
- **EIN:** 999999999
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 10 S. RIVERSIDE PLAZA
- **STREET 2:** SUITE 1520
- **CITY:** CHICAGO
- **STATE:** IL
- **ZIP:** 60606
- **BUSINESS PHONE:** (312) 766-2144

**MAIL ADDRESS:**
- **STREET 1:** 10 S. RIVERSIDE PLAZA
- **STREET 2:** SUITE 1520
- **CITY:** CHICAGO
- **STATE:** IL
- **ZIP:** 60606

**KINGSWAY FINANCIAL SERVICES INC.**

**10 S. Riverside Plaza, Suite 1520**

**Chicago, Illinois 60606**

**(312) 766-2138**

September 2, 2025

**BY EDGAR**

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: Madeleine Joy Mateo, Esq. <br> Division of Corporation Finance Office of Finance

Re: Request for Acceleration of Effectiveness of Kingsway Financial Services Inc.'s Registration Statement on Form S-1 (File No. 333-289859) filed on August 26, 2025.

Dear Ms. Mateo:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Kingsway Financial Services Inc. hereby requests that the effectiveness of the Registration Statement on Form S-1 (File No. 333-289859) (the "<u>Registration Statement</u>") be accelerated so that the Registration Statement will become effective on September 5, 2025 at 9:00 a.m., Eastern Time, or as soon thereafter as practicable.

Please call Daniel P. Raglan of Cadwalader, Wickersham & Taft LLP at (212) 504-6790 if you have any questions regarding this request, and please notify him when this request for acceleration has been granted.

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| | | |
|:---|:---|:---|
| Very truly yours, | Very truly yours, | Very truly yours, |
| KINGSWAY FINANCIAL SERVICES INC. | KINGSWAY FINANCIAL SERVICES INC. | KINGSWAY FINANCIAL SERVICES INC. |
| By: | /s/ Kent A. Hansen | /s/ Kent A. Hansen |
|  | Name: | Kent A. Hansen |
|  | Title: | Chief Financial Officer |

---

cc: Daniel P. Raglan, Cadwalader, Wickersham & Taft LLP