<SEC-DOCUMENT>0001213900-15-005076.txt : 20150820
<SEC-HEADER>0001213900-15-005076.hdr.sgml : 20150820
<ACCEPTANCE-DATETIME>20150709160523
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ACCESSION NUMBER:		0001213900-15-005076
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20150709

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			JM Global Holding Co
		CENTRAL INDEX KEY:			0001641398
		STANDARD INDUSTRIAL CLASSIFICATION:	BLANK CHECKS [6770]
		IRS NUMBER:				473709051
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1615 SOUTH CONGRESS AVENUE
		STREET 2:		SUITE 103
		CITY:			DELRAY BEACH
		STATE:			FL
		ZIP:			33445
		BUSINESS PHONE:		561-900-3672

	MAIL ADDRESS:	
		STREET 1:		1615 SOUTH CONGRESS AVENUE
		STREET 2:		SUITE 103
		CITY:			DELRAY BEACH
		STATE:			FL
		ZIP:			33445
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    <TD STYLE="width: 67%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 33%; font-size: 10pt"><FONT STYLE="font-size: 10pt">July 9, 2015</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B><U>VIA EDGAR</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">J. Nolan McWilliams</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Attorney-Advisor</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">United States Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">100 F Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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    <TD STYLE="width: 10%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">Re:</FONT></TD>
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        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">JM Global Holding Company</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Registration Statement on Form S-1</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Filed June 16, 2015, as amended</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">File No. 333-204995</P></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Dear Mr. McWilliams:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">This letter supersedes our previous letter
to you, dated July 7, 2015, requesting acceleration of effectiveness of the above referenced Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Pursuant to Rule 461 of the General Rules and
Regulations under the Securities Act of 1933, as amended (the &ldquo;Act&rdquo;), the undersigned hereby joins in the request of
JM Global Holding Company that the effective date of the above-referenced Registration Statement be accelerated so as to permit
it to become effective at 4:00 p.m. EST on Monday, July 13, 2015, or as soon as thereafter practicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Pursuant to Rule 460 of the General Rules and
Regulations under the Act, the undersigned advises that as of the date hereof, 72 copies of the Preliminary Prospectus dated July
2, 2015 have been distributed to prospective dealers, institutional investors, retail investors and others.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The undersigned advises that it has complied
and will continue to comply with the requirements of Rule 15c2-8 under the Securities and Exchange Act of 1934, as amended.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">[<I>signature page follows</I>]</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 245.1pt"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Very truly yours,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">CANTOR FITZGERALD AND CO.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">By: <U>/s/ Shawn Matthews</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Name: Shawn Matthews</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Title: CEO</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>



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