<SEC-DOCUMENT>0001021771-24-000108.txt : 20240521
<SEC-HEADER>0001021771-24-000108.hdr.sgml : 20240521
<ACCEPTANCE-DATETIME>20240418171342
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ACCESSION NUMBER:		0001021771-24-000108
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240418

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			KINGSTONE COMPANIES, INC.
		CENTRAL INDEX KEY:			0000033992
		STANDARD INDUSTRIAL CLASSIFICATION:	FIRE, MARINE & CASUALTY INSURANCE [6331]
		ORGANIZATION NAME:           	02 Finance
		IRS NUMBER:				362476480
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		15 JOYS LANE
		CITY:			KINGSTON
		STATE:			NY
		ZIP:			12401
		BUSINESS PHONE:		516 374-7600

	MAIL ADDRESS:	
		STREET 1:		15 JOYS LANE
		CITY:			KINGSTON
		STATE:			NY
		ZIP:			12401

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DCAP GROUP INC
		DATE OF NAME CHANGE:	20050210

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DCAP GROUP INC/
		DATE OF NAME CHANGE:	19990702

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	EXTECH CORP
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
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<TYPE>CORRESP
<SEQUENCE>1
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    <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">Kingstone Companies, Inc.</div>
    <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">15 Joys Lane</div>
    <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">Kingston, NY 12401</div>
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    <div style="text-align: justify; font-family: 'Times New Roman',Times,serif;">April 17, 2024</div>
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    <div style="text-align: justify; font-family: 'Times New Roman',Times,serif; font-style: italic; font-weight: bold;"><u>VIA EDGAR</u></div>
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    <div style="text-align: justify; font-family: 'Times New Roman',Times,serif;">United States Securities and Exchange Commission</div>
    <div style="text-align: justify; font-family: 'Times New Roman',Times,serif;">100 F Street, NE</div>
    <div style="text-align: justify; font-family: 'Times New Roman',Times,serif;">Washington, DC&#160; 20549</div>
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    <div style="text-align: justify; text-indent: 36pt;"><font style="font-family: 'Times New Roman',Times,serif;">Re:</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160; <font style="font-family: 'Times New Roman',Times,serif;">Kingstone Companies, Inc.</font></div>
    <div style="text-align: justify; text-indent: 72pt; font-family: 'Times New Roman',Times,serif;">Registration Statement on Form S-3</div>
    <div style="text-align: justify; text-indent: 72pt; font-family: 'Times New Roman',Times,serif;">Filed April 5, 2024</div>
    <div style="text-align: justify; text-indent: 72pt;"><font style="font-family: 'Times New Roman',Times,serif;"><u>File No. 333-278539</u></font><font class="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; width: 157.5pt;">&#160;</font></div>
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    <div style="text-align: justify; font-family: 'Times New Roman',Times,serif;">To whom it may concern:</div>
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    <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman',Times,serif;">On behalf of Kingstone Companies, Inc. (the &#8220;Company&#8221;), we are submitting this letter in response to a comment from the Staff of
      the Commission with respect to the Company&#8217;s Registration Statement on Form S-3 filed with the Commission on April 5, 2024 (the &#8220;Registration Statement&#8221;).&#160; The purpose of this letter is to acknowledge the Staff&#8217;s comment relating to Form T-1
      Statement of Eligibility of Trustee under the Trust Indenture Act of 1939 (the &#8220;Form T-1&#8221;) and confirm to the Staff that, if the Company proceeds with a debt issuance under the Registration Statement, the Company will designate the trustees for the
      indenture on a delayed basis, as permitted by Section 305(b)(2) of the Trust Indenture Act, by separately filing the Form T-1 under the electronic form type &#8220;305B2.&#8221;</div>
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    <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman',Times,serif;">We hope that the foregoing has been responsive to the Staff&#8217;s comment.&#160; If you have any questions related to this letter, please
      contact our counsel, Fred Skolnik, Certilman Balin Adler &amp; Hyman, LLP at (516) 296-7048.</div>
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    <div style="text-align: justify; text-indent: 180pt; margin-left: 72pt; font-family: 'Times New Roman',Times,serif;">Very truly yours,</div>
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    <div style="text-align: justify; text-indent: 180pt; margin-left: 72pt; font-family: 'Times New Roman',Times,serif;"><u>/s/ Meryl S. Golden</u></div>
    <div style="text-align: justify; text-indent: 180pt; margin-left: 72pt; font-family: 'Times New Roman',Times,serif;">Meryl S. Golden</div>
    <div style="text-align: justify; text-indent: 180pt; margin-left: 72pt; font-family: 'Times New Roman',Times,serif;">Chief Executive Officer and President</div>
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