<SEC-DOCUMENT>0001393726-17-000052.txt : 20171101
<SEC-HEADER>0001393726-17-000052.hdr.sgml : 20171101
<ACCEPTANCE-DATETIME>20170828130521
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001393726-17-000052
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20170828

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TIPTREE INC.
		CENTRAL INDEX KEY:			0001393726
		STANDARD INDUSTRIAL CLASSIFICATION:	FIRE, MARINE & CASUALTY INSURANCE [6331]
		IRS NUMBER:				383754322
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		780 THIRD AVENUE
		STREET 2:		21ST FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017
		BUSINESS PHONE:		212-446-1410

	MAIL ADDRESS:	
		STREET 1:		780 THIRD AVENUE
		STREET 2:		21ST FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TIPTREE FINANCIAL INC.
		DATE OF NAME CHANGE:	20130701

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Care Investment Trust Inc.
		DATE OF NAME CHANGE:	20070320
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<div><a name="sDD3DD49CE50283022AE02984805543B5"></a></div><div><div style="line-height:144%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><div><br></div><div style="line-height:120%;text-align:center;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Tiptree Inc.</font></div><div style="line-height:120%;text-align:center;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">780 Third Avenue, 21st Floor</font></div><div style="line-height:120%;text-align:center;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">New York, New York 10017</font></div><div style="line-height:120%;padding-bottom:16px;text-align:right;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">August 28, 2017</font></div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Via EDGAR</font></div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Securities and Exchange Commission   <br>Division of Corporation Finance   <br>100 F Street, N.E.    <br>Washington, D.C. 20549   <br> <br>Attention:&#160;&#160;&#160;&#160;Irene Paik</font></div><div style="line-height:120%;text-align:left;padding-left:144px;text-indent:-48px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:144px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:12pt;padding-left:96px;"><font style="font-family:inherit;font-size:12pt;">Re:</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Tiptree Inc.</font><font style="font-family:inherit;font-size:10pt;">&#32;&#32;&#32;<br></font><font style="font-family:inherit;font-size:12pt;">Registration Statement on Form S-1   </font><font style="font-family:inherit;font-size:10pt;">&#32;<br></font><font style="font-family:inherit;font-size:12pt;">Filed August 14, 2017</font><font style="font-family:inherit;font-size:10pt;"><br></font><font style="font-family:inherit;font-size:12pt;text-decoration:underline;">File No. 333-219947 (the &#8220;Registration Statement&#8221;)</font></div></td></tr></table><div style="line-height:120%;text-align:left;padding-left:144px;text-indent:-48px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Dear Ms. Paik:</font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;text-indent:48px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, Tiptree Inc. (the &#8220;Registrant&#8221;) hereby respectfully requests that the effective date for the above-referenced Registration Statement be accelerated so that it will be declared effective at 2:00 p.m., New York City time, on August 30, 2017, or as soon as practicable thereafter.</font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;text-indent:48px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Please notify me of the time at which the Registration Statement was declared effective pursuant to this acceleration request.</font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;text-indent:48px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">If you have any questions or comments or require further information with respect to the foregoing, please do not hesitate to call me at (212) 446-1407.</font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;text-indent:240px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Very truly yours,&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font></div><div style="line-height:120%;text-align:left;text-indent:240px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"></font><font style="font-family:inherit;font-size:12pt;">&#32;</font><font style="font-family:inherit;font-size:12pt;text-decoration:underline;">/s/ Neil C. Rifkind</font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;padding-left:48px;text-indent:192px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Neil C. Rifkind</font><font style="font-family:inherit;font-size:10pt;">&#32;&#32;<br></font><font style="font-family:inherit;font-size:12pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Vice President, General Counsel and Secretary</font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;padding-left:48px;text-indent:48px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:120%;text-align:left;text-indent:48px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">cc:&#160;&#160;&#160;&#160;Jonathan Ilany, Chief Executive Officer, Tiptree Inc.</font></div><div style="line-height:120%;text-align:left;padding-left:48px;text-indent:48px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Michael R. Littenberg, Esq., Ropes &amp; Gray LLP</font></div><div><br></div><div><div style="line-height:144%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div>	</body>
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