April 23, 2013
VIA EDGAR SUBMISSION
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention: Nicholas P. Panos
Re: Gleacher & Company, Inc.
Amendment No. 1 to Preliminary Proxy Statement on Schedule 14A
Filed April 22, 2013
File No. 000-14140
Ladies and Gentlemen:
Attached please find a marked version of the above-referenced Amendment No. 1 to the Preliminary Proxy Statement of Gleacher & Company, Inc. (the “Company”) reflecting changes from the Preliminary Proxy Statement filed by the Company on April 11, 2013.
| Sincerely yours, |
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| Patricia Arciero-Craig |
| General Counsel and Secretary |
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cc: | Donald J. Murray, Esq. | |
| Covington & Burling LLP | |
| 620 8th Avenue | |
| New York, New York 10018 | |
| (tel) 212-841-1101 | |