0001571049-16-015375.txt : 20160617 0001571049-16-015375.hdr.sgml : 20160617 20160517184823 ACCESSION NUMBER: 0001571049-16-015375 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20160517 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CF Corp CENTRAL INDEX KEY: 0001668428 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 000000000 STATE OF INCORPORATION: E9 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 555 MADISON AVENUE STREET 2: 26TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10022 BUSINESS PHONE: 2123555515 MAIL ADDRESS: STREET 1: 555 MADISON AVENUE STREET 2: 26TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10022 CORRESP 1 filename1.htm

May 17, 2016

VIA EDGAR

Larry Spirgel

Assistant Director

AD Office 11 - Telecommunications

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn:	Mr. Larry Spirgel
	Assistant Director

Re:	CF Corporation
	Registration Statement on Form S-1
	Filed April 21, 2016, as amended
	File No. 333-210854

Dear Mr. Spirgel:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), the undersigned, for themselves and the other several Underwriters, hereby join in the request of CF Corporation that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 3:00 p.m. New York City time on May 19, 2016, or as soon thereafter as practicable.

Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned advise that as of the date hereof, approximately 2,414 copies of the Preliminary Prospectus dated May 3, 2016 have been distributed to prospective underwriters and dealers, institutional investors, retail investors and others.

Each of the undersigned advises that it has complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

* * *

[signature page follows]

	Very truly yours,

	CITIGROUP GLOBAL MARKETS INC.
	Merrill Lynch, Pierce, Fenner & Smith Incorporated
	cREDIT SUISSE SECURITIES (USA) LLC

	As Representatives of the Several Underwriters

	Citigroup Global Markets Inc.

	By:	/s/ Neil Shah
		Name: Neil Shah
		Title: Managing Director

	Merrill Lynch, Pierce, Fenner & Smith
	Incorporated

	By:	/s/ Michael Liloia
		Name: Michael Liloia
		Title: Vice-President

	Credit Suisse Securities (USA) LLC

	By:	/s/ Chris Eby
		Name: Chris Eby
		Title: Director

[Signature Page to Underwriters’ Acceleration Request Letter]