<SEC-DOCUMENT>0001393726-21-000080.txt : 20210811
<SEC-HEADER>0001393726-21-000080.hdr.sgml : 20210811
<ACCEPTANCE-DATETIME>20210712131510
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001393726-21-000080
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20210712

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:		299 PARK AVENUE
		STREET 2:		13TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10171
		BUSINESS PHONE:		212-446-1410

	MAIL ADDRESS:	
		STREET 1:		299 PARK AVENUE
		STREET 2:		13TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10171

	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
<TEXT>
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<title>Document</title></head><body><div id="ic527d11ffa12415e928408d6bcd4ad61_1"></div><div style="min-height:72pt;width:100%"><div><font><br></font></div></div><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Tiptree Inc.</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">299 Park Avenue, 13th Floor</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">New York, New York 10171</font></div><div style="margin-bottom:12pt;text-align:right"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:173%">July 12, 2021</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Via EDGAR</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Securities and Exchange Commission   <br>Division of Corporation Finance   <br>100 F Street, N.E.   <br>Washington, D.C. 20549   <br> <br>Attention&#58;&#160;&#160;&#160;&#160;Jessica Livingston</font></div><div style="padding-left:108pt;text-indent:-36pt"><font><br></font></div><div style="padding-left:108pt;text-indent:-36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Re&#58;&#160;&#160;&#160;&#160;Tiptree Inc.</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">   <br></font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Registration Statement on Form S-3   </font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> <br></font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Filed June 28, 2021</font></div><div style="padding-left:108pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%;text-decoration:underline">File No. 333-257468 (the &#8220;Registration Statement&#8221;)</font></div><div style="padding-left:108pt"><font><br></font></div><div style="margin-bottom:12pt;text-align:justify"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:173%">Dear Ms. Livingston&#58;</font></div><div style="margin-bottom:12pt;text-align:justify;text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:173%">Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, Tiptree Inc. hereby respectfully requests that the effective date for the above-referenced Registration Statement be accelerated so that it will be declared effective at 4&#58;00 p.m., New York City time, on July 14, 2021, or as soon as practicable thereafter.</font></div><div style="margin-bottom:12pt;text-align:justify;text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:173%">Please notify me of the time at which the Registration Statement was declared effective pursuant to this acceleration request.</font></div><div style="margin-bottom:12pt;text-align:justify;text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:173%">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="margin-bottom:12pt;text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:173%">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Very truly yours,&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font></div><div style="text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:173%">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:173%;text-decoration:underline"> &#47;s&#47; Neil C. Rifkind</font></div><div style="margin-bottom:12pt;padding-left:36pt;text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:173%">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Neil C. Rifkind</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:173%">   <br></font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:173%">&#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="text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:173%">cc&#58;&#160;&#160;&#160;&#160;Jonathan Ilany, Chief Executive Officer, Tiptree Inc. </font></div><div style="padding-left:36pt;text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Michael R. Littenberg, Esq., Ropes &#38; Gray LLP</font></div><div style="height:72pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div><font><br></font></div></div></div></body></html>
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</SEC-DOCUMENT>
