National General Holdings Corp.
59 Maiden Lane, 38th Floor
New York, New York 10038
February 12, 2014
VIA EDGAR SUBMISSION
United States Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549
| Re: | National General Holdings Corp. |
Registration Statement on Form S-1
File No. 333-190454
Registration Statement on Form S-l
of National General Holdings Corp.
File No. 333-190454
Dear Mr. Riedler:
Pursuant to the provisions of Rule 461 under the Securities Act of 1933, as amended, National General Holdings Corp. (the “Company”), hereby requests that the effectiveness of the above-referenced Registration Statement be accelerated to 4:00 p.m., Eastern time, on February 12, 2014, or as soon thereafter as practicable.
The Company hereby acknowledges that:
(i) should the Securities and Exchange Commission (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;
(ii) 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
(iii) 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.
| Very truly yours, |
| National General Holdings Corp. |
/s/ Jeffrey Weissmann |
| Jeffrey Weissmann |
| General Counsel and Secretary |
| cc: | Locke Lord LLP |
J. Brett Pritchard
