CORRESP 1 filename1.htm

 

HALLMARK FINANCIAL SERVICES, INC.

777 Main Street, Suite 1000

Fort Worth, Texas 76102

 

 

May 29, 2019

 

 

VIA EDGAR TRANSMISSION

 

Securities & Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

 

Attention: Ms. Ada D. Sarmento

 

Re:Hallmark Financial Services, Inc.

Registration Statement on Form S-3

File No. 333-231502

 

Dear Ms. Sarmento:

 

Hallmark Financial Services, Inc. (the “Company”) hereby requests, pursuant to Rule 461 of the Securities Act of 1933, as amended, that the effective date of the above-referenced Registration Statement on Form S-3 be accelerated such that the Registration Statement will become effective at 10:00 a.m. (Eastern Time) on Monday, June 3, 2019, or as soon thereafter as practicable.

 

In making such request, the Company hereby acknowledges that: (a) should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (b) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (c) the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

Please confirm the date and time of effectiveness of the above-referenced Registration Statement to our outside counsel, Mr. Steven D. Davidson, by telephone at 214-954-6826 or by e-mail at sdavidson@mcslaw.com.

 

  Very truly yours,  
         
  HALLMARK FINANCIAL SERVICES, INC.  
         
         
  By:  /s/  NAVEEN ANAND  
    Name: Naveen Anand  
    Title: President & Chief Executive Officer