| Hilltop Holdings Inc. |
200 Crescent Court, Suite 1330 | |
Dallas, Texas 75201 | |
Tel: 214.855.2177 | |
Fax: 214.855.2173 | |
www.hilltop-holdings.com | |
NYSE: HTH |
October 7, 2008 |
| Via Facsimile & EDGAR |
United States Securities and Exchange Commission
Division of Corporate Finance
Mail Stop 6010
100 F Street, N.E.
Washington, D.C. 20549
Re: | Hilltop Holdings Inc. |
| Form 10-K for the Fiscal Year Ended December 31, 2007 |
| Form 10-Q for the Quarterly Period Ended June 30, 2008 |
| File No. 001-31987 |
Ladies and Gentlemen:
Hilltop Holdings Inc. (the “Company”) hereby acknowledges receipt of the letter from the Staff of the U.S. Securities and Exchange Commission, dated September 24, 2008. Said letter asks that the Company respond to the comments concerning the Company’s Form 10-K for its fiscal year ended December 31, 2007 and Form 10-Q for its quarter ended June 30, 2008 within ten business days from the date of the letter, or October 8, 2008.
The Company has reviewed the Staff’s comments and is preparing responses to the same. The Company, however, has determined this will require additional time and effort and, accordingly, the Company respectfully requests that it be granted an extension of the time in which to file its response until October 15, 2008.
In the course of preparing the Company’s response, questions for the Staff may arise. The Company will contact you in that event in an attempt to ensure that its communications are complete and responsive to the Staff’s concerns.
The Company appreciates the Staff’s consideration of its request for an extension. If any members of the Staff have any questions or desire to discuss this request further, he or she should contact Darren Parmenter (214) 855-2171 or Corey Prestidge at (214) 855-2181.
| Very truly yours, |
|
|
| /s/ Corey G. Prestidge |
| Corey G. Prestidge |
| General Counsel |
cc: | Tabatha Akins |
| U.S. Securities and Exchange Commission |
| (via fax) |
|
|
| Darren Parmenter |
| Hilltop Holdings Inc. |
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