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. |
| 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 “Registration Statement”) 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.
| Very truly yours, | |||
| KINGSWAY FINANCIAL SERVICES INC. | |||
| By: | /s/ Kent A. Hansen | ||
| Name: | Kent A. Hansen | ||
| Title: | Chief Financial Officer | ||
| cc: | Daniel P. Raglan, Cadwalader, Wickersham & Taft LLP |