ACKNOWLEDGEMENT
OF
ATLAS FINANCIAL HOLDINGS, INC.
(the “Company”)
To: United States Securities and Exchange Commission (the “Commission”)
We refer to the comment letter dated April 30, 2013 with respect to the Schedule TO-I filed by the Company on April 12, 2013 (the “Filing”).
The Company acknowledges that:
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1 | the Company is responsible for the adequacy and accuracy of the disclosure in the Filing; |
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2 | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the Filing; and |
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3 | the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
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ATLAS FINANCIAL HOLDINGS, INC. |
Per: | /s/ Scott D. Wollney |
| Scott D. Wollney |
| President and Chief Executive Officer |
Date: May 3, 2013