HALLMARK FINANCIAL SERVICES, INC.
777 Main Street, Suite 1000
Fort Worth, Texas 76102
February 23, 2011
VIA EDGAR TRANSMISSION
Securities & Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
| Attention: | Mr. Jeffrey P. Riedler |
Mr. Michael Rosenthall
| Re: | Hallmark Financial Services, Inc. |
Registration Statement on Form S-3
File No. 333-171696
Dear Mr. Riedler:
Hallmark Financial Services, Inc. (the “Company”) hereby requests, pursuant to Rule 461 of the Securities Act of 1933, as amended, that the effective date of the above-referenced Registration Statement on Form S-3 be accelerated such that the Registration Statement will become effective at 10:00 a.m., Eastern Standard Time, on Monday, February 28, 2011, or as soon thereafter as practicable.
In making such request, the Company hereby acknowledges that: (a) should 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; (b) 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 (c) the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Please confirm the date and time of effectiveness of the above-referenced Registration Statement to our outside counsel, Mr. Steven D. Davidson, at 214-954-6826.
| | Very truly yours, |
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| | HALLMARK FINANCIAL SERVICES, INC. |
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| | By: | /s/ MARK J. MORRISON |
| | | Name: Mark J. Morrison |
| | | Title: President & Chief Executive Officer |
