DIRECT DIAL: 212-451-2296
EMAIL: RBERENBLAT@OLSHANLAW.COM
March 18, 2009
BY EDGAR AND FACSIMILE
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attn: Daniel F. Duchovny, Esq.
| Re: | Specialty Underwriters’ Alliance, Inc. Preliminary Proxy Statement on Schedule 14A Filed by Hallmark Financial Services, Inc. |
Dear Mr. Duchovny:
The above-referenced Preliminary Proxy Statement was filed with the SEC on March 17, 2009. Please contact Steve Wolosky at (212) 451-2333 or the undersigned at (212) 451-2296 if there are any questions or comments regarding this filing.
Very truly yours,
/s/ Ron S. Berenblat
/s/ Ron S. Berenblat
Ron S. Berenblat
