<SEC-DOCUMENT>0000950123-11-076223.txt : 20120503
<SEC-HEADER>0000950123-11-076223.hdr.sgml : 20120503
<ACCEPTANCE-DATETIME>20110811172232
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950123-11-076223
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20110811

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			OPPENHEIMER HOLDINGS INC
		CENTRAL INDEX KEY:			0000791963
		STANDARD INDUSTRIAL CLASSIFICATION:	SECURITY BROKERS, DEALERS & FLOTATION COMPANIES [6211]
		IRS NUMBER:				980080034
		STATE OF INCORPORATION:			A6
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		SUITE 1110, P.O. BOX 2015
		STREET 2:		20 EGLINTON AVE. WEST
		CITY:			TORONTO
		STATE:			A6
		ZIP:			M4R 1K8
		BUSINESS PHONE:		(416)322-1515

	MAIL ADDRESS:	
		STREET 1:		PO BOX 2015 SUITE 1110
		STREET 2:		20 EGLINTON AVENUE WEST
		CITY:			TORONTO
		STATE:			A6
		ZIP:			M4R 1K8

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FAHNESTOCK VINER HOLDINGS INC
		DATE OF NAME CHANGE:	19950725

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VINER E A HOLDINGS LTD
		DATE OF NAME CHANGE:	19880622

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GOLDALE INVESTMENTS LTD
		DATE OF NAME CHANGE:	19861030

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			E.A. Viner International Co.
		CENTRAL INDEX KEY:			0001521911
		IRS NUMBER:				760148280
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		125 BROAD STREET
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10004
		BUSINESS PHONE:		212-668-8000

	MAIL ADDRESS:	
		STREET 1:		125 BROAD STREET
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10004

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Viner Finance Inc.
		CENTRAL INDEX KEY:			0001521912
		IRS NUMBER:				980100459
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		125 BROAD STREET
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10004
		BUSINESS PHONE:		212-668-8000

	MAIL ADDRESS:	
		STREET 1:		125 BROAD STREET
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10004
</SEC-HEADER>
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<SEQUENCE>1
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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>Skadden, Arps, Slate, Meagher &#038; Flom LLP<BR>
Four Times Square<BR>
New York, New York 10036-6522</B>
</DIV>


<DIV align="right" style="font-size: 10pt; margin-top: 12pt">August&nbsp;11, 2011
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>VIA EDGAR</U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Mr.&nbsp;Michael McTiernan<BR>
Assistant Director<BR>
Securities and Exchange Commission<BR>
Division of Corporation Finance<BR>
100 F Street, N.E.<BR>
Washington, D.C. 20549-7010

</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left"><B>Re:</B></TD>
    <TD width="1%"><B></B></TD>
    <TD><B> Oppenheimer Holdings Inc.</B><br><B>
Registration Statement on Form&nbsp;S-3</B><br><B>
Filed June&nbsp;16, 2011</B><br>
<u><B>File No.&nbsp;333-174933</B></u></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Dear Mr.&nbsp;McTiernan:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On behalf of Oppenheimer Holdings Inc., a Delaware corporation (the &#147;Company&#148;), enclosed
please find a copy of Amendment No.&nbsp;1 (the &#147;Amendment&#148;) to the above-referenced Registration
Statement (the &#147;Registration Statement&#148;), as filed with the Securities and Exchange Commission (the
&#147;Commission&#148;) on the date hereof, marked to show changes from the Registration Statement filed with
the Commission on June&nbsp;16, 2011.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The changes reflected in the Amendment include those made in response to the comments (the
&#147;Comments&#148;) of the Staff of the Commission (the &#147;Staff&#148;) set forth in the Staff&#146;s letter of June
30, 2011 (the &#147;Comment Letter&#148;). Please note that the Amendment contains updated financial
information for the six months ended June&nbsp;30, 2011.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Set forth below are the Company&#146;s responses to the Comments. For the convenience of the Staff,
the Company has restated in this letter each of the Comments in the Comment Letter and numbered
each of the responses to correspond to the numbers of the Comments. Capitalized terms used but not
defined herein have the meanings given to them in the Registration Statement. All references to
page numbers and captions (other than those in the Staff&#146;s Comments) correspond to the page numbers
and captions in the preliminary prospectus included in the Amendment.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>Prospectus Cover Page</U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.&nbsp;<I>Please revise to clarify on this page that the notes are not listed or quoted on an
exchange. Please refer to Item&nbsp;</I><I>501(b)(4)</I><I> of Regulation&nbsp;S-K.</I>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company has revised its disclosure on the cover of the prospectus in response to the
Staff&#146;s Comment.
</DIV>

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</DIV>

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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Michael McTiernan<BR>
Securities and Exchange Commission<BR>
August&nbsp;11, 2011<BR>
Page 2

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>Where You Can Find More Information, page 88</U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.&nbsp;<I>It appears you did not incorporate future filings made prior to the effective date of this
registration statement. To the extent any reports are filed after the initial registration
statement was filed but prior to its effectiveness, please revise to specifically incorporate such
reports. Please refer to Compliance and Disclosure Interpretations, Securities Act Forms, Question
123.05.</I>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company has revised its disclosure on page 89 in response to the Staff&#146;s Comment.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>Exhibits</U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.&nbsp;<I>Please tell us why the indenture and form of the note are not listed as exhibits to this
registration statement.</I>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company has revised Item&nbsp;16 Exhibits and Financial Statement Schedules and the Exhibit
List to add the indenture and form of note as exhibits to the Registration Statement in response to
the Staff&#146;s Comment.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Please telephone the undersigned at (212)&nbsp;735-4112 if you have any questions or need any
additional information.
</DIV>

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    <TD width="48%">&nbsp;</TD>
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<BR>
Sincerely,<BR>
<BR>
/s/&nbsp;&nbsp;Richard B. Aftanas<BR>
<BR>
Richard B. Aftanas, Esq.<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
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<DIV align="left" style="font-size: 10pt; margin-top: 6pt">cc: Dennis P. McNamara, Esq.<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;General Counsel, Oppenheimer Holdings Inc.<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Duc Dang, Esq.<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Securities and Exchange Commission

</DIV>

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