[AmTrust Financial Services, Inc. Letterhead]
December 8, 2015
Via EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Mail Stop 4720
Washington, D.C. 20549
Attention: Suzanne Hayes, Assistant Director
| Re: | AmTrust Financial Services, Inc. |
| Registration Statement on Form S-4 |
| File No. 333-204341 |
Dear Ms. Hayes:
Pursuant to Rule 461 under the Securities Act of 1933, AmTrust Financial Services, Inc. (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-4, as amended by Amendment No. 1 thereto (File No. 333-204341) to 2:00 p.m., Eastern Time, on Wednesday, December 9, 2015, or as soon thereafter as practicable.
In connection with this request, the Registrant hereby acknowledges the following:
| • | should the Securities and Exchange Commission (“Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement; |
| • | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and |
| • | the Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any other party under the federal securities laws of the United States. |
Securities and Exchange Commission
December 8, 2015
Page 2
Please contact me at (646) 458-7913 or Geoffrey Etherington of Locke Lord LLP at (212) 912-2740 if you have any questions about this request.
| Sincerely, |
| /s/ Stephen B. Ungar |
Stephen B. Ungar |
General Counsel and Secretary |
| cc: | Daniel Greenspan, Securities and Exchange Commission |
| Alla Berenshteyn, Securities and Exchange Commission |
| Geoffrey Etherington, Locke Lord LLP |
