<SEC-DOCUMENT>0000950123-11-077666.txt : 20120503
<SEC-HEADER>0000950123-11-077666.hdr.sgml : 20120503
<ACCEPTANCE-DATETIME>20110815170417
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950123-11-077666
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20110815

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>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
<TITLE>corresp</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<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="left" style="font-size: 10pt; margin-top: 12pt; margin-left: 65%">August&nbsp;15, 2011
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><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 align="left" style="margin-top: 12pt; margin-left: 4%">
<TABLE width="96%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <B>Re:</B></TD>
    <TD>&nbsp;</TD>
    <TD><B>Oppenheimer Holdings Inc.</B><br>
<B>Amendment No.&nbsp;1 to Registration Statement on Form&nbsp;S-3</B><br>
<B>Filed August&nbsp;11, 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: 12pt">Dear Mr.&nbsp;McTiernan:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">On behalf of our client, Oppenheimer Holdings Inc., a Delaware corporation (the &#147;Company&#148;), set
forth below is a response to the comment (the &#147;Comment&#148;) of the staff (the &#147;Staff&#148;) of the
Securities and Exchange Commission contained in your letter dated August&nbsp;12, 2011 regarding the
above-referenced registration statement, filed by the Company on August&nbsp;11, 2011. To facilitate
your review, we have reproduced the text of the Staff&#146;s Comment in italics below.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>General</U>
</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="3%" nowrap align="left">1.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><I>You have received a letter dated August&nbsp;4, 2011 containing comments on your </I><I>Form 10-K</I><I> for the
fiscal year ended December&nbsp;31, 2010. Please note that we will be unable to declare this
registration statement effective until we have completed our review of your </I><I>Form 10-K</I><I>.</I></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Company duly notes the Staff&#146;s Comment and advises the Staff that it has withdrawn its
acceleration request letter and plans to re-file such request letter once all comments on
its Form 10-K for the fiscal year ended December&nbsp;31, 2010, received in the letter dated
August&nbsp;4, 2011 (the &#147;10-K Comment Letter&#148;) have been resolved. The Company advises the Staff
that it submitted a response to the 10-K Comment Letter on August&nbsp;15, 2011.</TD>
</TR>

</TABLE>
</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>

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<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;15, 2011<BR>
Page 2

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 50%">Sincerely,

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 50%">/s/ Richard B. Aftanas

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 50%">Richard B. Aftanas, Esq.

</DIV>

<DIV align="left" style="margin-top: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left">cc:</TD>
    <TD>&nbsp;</TD>
    <TD>Dennis P. McNamara, Esq.<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;General Counsel, Oppenheimer Holdings Inc.<br>
Duc Dang, Esq.<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Securities and Exchange Commission</TD>
</TR>
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>




</BODY>
</HTML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
