July 8, 2019
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Healthcare & Insurance
Washington, D.C. 20549
| Attention: | Ms. Christine Torney |
| Re: | Hallmark Financial Services, Inc. |
Form 10-K for the Fiscal Year Ended December 31, 2018
Filed March 14, 2019
File No. 001-11252
Dear Ms. Torney:
Hallmark Financial Services, Inc. (the “Company”) is in receipt of the letter dated June 25, 2019 (the “Comment Letter”) from your office with respect to the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2018, which was filed with the Securities and Exchange Commission on March 14, 2019.
In telephone communications with you, counsel for the Company has requested that the Company be provided additional time to respond to the Comment Letter. Per these discussions, this letter will confirm that the Company will submit its response to the Comment Letter on or before July 31, 2019.
If you have any questions, please do not hesitate to call the undersigned at 817-348-1600 or our counsel, Steven D. Davidson of McGuire, Craddock & Strother, P.C., at 214-954-6800.
Very truly yours,
/s/ JEFFREY R. PASSMORE
Jeffrey R. Passmore,
Chief Financial Officer
| cc: | Naveen Anand, Chief Executive Officer |
Steven D. Davidson, Esq.
Hallmark Financial Services, Inc. 5420 Lyndon B Johnson Freeway, Suite 1100, Dallas, TX 75240 817.348.1600 hallmarkgrp.com