Oppenheimer Holdings Inc.
85 Broad Street
New York, New York 10004
October 16, 2020
VIA EDGAR AND FACSIMILE
Securities and Exchange Commission
Division of Corporation Finance
100 F St., N.E.
Washington, D.C. 20549
Attn: Sonia Bednarowski
| Re: | Oppenheimer Holdings Inc. | ||
| Registration Statement on Form S-4 | |||
| File No. 333-249423 |
Ladies and Gentlemen:
Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, Oppenheimer Holdings Inc., a Delaware corporation (the “Issuer”), E.A. Viner International Co., a Delaware corporation, and Viner Finance Inc., a Delaware corporation (the “Subsidiary Guarantors” and, together with the Issuer, the “Registrants”), respectfully request that the effective date of the Registration Statement on Form S-4 (File No. 333-249423), filed by the Registrants on October 9, 2020, be accelerated by the Securities and Exchange Commission (the “Commission”) to 12:00 p.m. (noon) Eastern Standard Time, on October 20, 2020, or as soon thereafter as practicable.
The Registrants respectfully request that they be notified of such effectiveness by a telephone call to Michael Schwartz of Skadden, Arps, Slate, Meagher & Flom LLP at (212) 735-3694 and that such effectiveness also be confirmed in writing.
| Very truly yours, | ||
| OPPENHEIMER HOLDINGS INC. | ||
| By: | /s/ Albert G. Lowenthal | |
| Name: Albert G. Lowenthal | ||
| Title: Chairman, Chief Executive Officer and Director | ||
| cc: | Michael J. Schwartz, Esq. | |
| Skadden, Arps, Slate, Meagher & Flom LLP | ||
| One Manhattan West | ||
| New York, NY 10001 |