Patriot National, Inc.
401 E. Las Olas Blvd., Suite 1650
Fort Lauderdale, Florida 33301
February 4, 2016
VIA EDGAR
| Re: | Patriot National, Inc. |
| Registration Statement on Form S-1 |
| Registration No. 333-209010 |
Suzanne Hayes
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington D.C. 20549
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-1, as amended (File No. 333- 209010) (the “Registration Statement”) of Patriot National, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 2:00 p.m., Eastern Time, on February 8, 2016, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Simpson Thacher & Bartlett LLP, by calling Lesley Peng at (212) 455-2202.
The Company acknowledges the following:
| • | 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; |
| • | 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 |
| • | 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. |
[Signature Page Follows]
Thank you for your assistance in this matter.
| Very truly yours, | ||||
| Patriot National, Inc. | ||||
| By: | /s/ Christopher A. Pesch | |||
| Name: | Christopher A. Pesch | |||
| Title: | Executive Vice President, General Counsel, Chief Legal Officer and Secretary | |||
| cc: | Securities and Exchange Commission |
| Mary | Beth Breslin |