<SEC-DOCUMENT>0001021771-24-000113.txt : 20240521
<SEC-HEADER>0001021771-24-000113.hdr.sgml : 20240521
<ACCEPTANCE-DATETIME>20240419170222
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001021771-24-000113
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240419

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>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Certilman Balin
         Document created using Broadridge PROfile 23.12.1.5186
         Copyright 1995 - 2024 Broadridge -->
  </head>
<body bgcolor="#ffffff" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; text-align: left; color: #000000;">
  <div><br>
  </div>
  <div style="text-align: center;">Kingstone Companies, Inc.</div>
  <div style="text-align: center;">15 Joys Lane</div>
  <div style="text-align: center;">Kingston, New York&#160; 12401</div>
  <div><br>
  </div>
  <div style="text-align: justify; margin-left: 288pt;">April 19, 2024</div>
  <div style="margin-bottom: 12pt;"><br>
  </div>
  <div style="text-align: justify; margin-bottom: 12pt; font-style: italic; font-weight: bold;"><u>VIA EDGAR</u></div>
  <div style="text-align: justify;">U.S. Securities and Exchange Commission</div>
  <div style="text-align: justify;">Division of Corporation Finance</div>
  <div style="text-align: justify;">100 F Street, NE</div>
  <div style="text-align: justify;">Washington, DC 20549</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 36pt;"><font style="font-weight: bold;">Re: </font>&#160;&#160;&#160;&#160;&#160;&#160;&#160; <font style="font-weight: bold;">Kingstone Companies, Inc.</font></div>
  <div style="text-align: justify; text-indent: 72pt; font-weight: bold;">Registration Statement on Form S-3</div>
  <div style="text-align: justify; text-indent: 72pt; font-weight: bold;">Filed April 5, 2024</div>
  <div style="text-align: justify; text-indent: 72pt; margin-bottom: 12pt; font-weight: bold;">File No. 333-278539</div>
  <div style="text-align: justify; margin-bottom: 12pt;">Ladies and Gentlemen:</div>
  <div style="text-indent: 36pt; margin-bottom: 12pt;">Pursuant to Rule 461 under the Securities Act of 1933, as amended, Kingstone Companies, Inc. (the &#8220;Registrant&#8221;) hereby
    requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:30 p.m. ET on April 22, 2024, or as soon thereafter as practicable.&#160; The Registrant hereby authorizes Fred Skolnik, an attorney
    with the Registrant&#8217;s outside legal counsel, Certilman Balin Adler &amp; Hyman, LLP, to orally modify or withdraw this request for acceleration.</div>
  <div style="text-indent: 36pt; margin-bottom: 12pt;">The Registrant hereby acknowledges that:</div>
  <table cellspacing="0" cellpadding="0" id="zda9d3d59c09b478198a14693e59dbd72" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000; margin-bottom: 12pt;">

      <tr>
        <td style="width: 54pt;"><br>
        </td>
        <td style="width: 18pt; vertical-align: top;">&#8226;</td>
        <td style="width: auto; vertical-align: top;">
          <div>should the Securities and Exchange Commission (the &#8220;Commission&#8221;) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose
            the Commission from taking any action with respect to the filing;</div>
        </td>
      </tr>

  </table>
  <table cellspacing="0" cellpadding="0" id="zf296516858084e33bcd09156013f116b" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000; margin-bottom: 12pt;">

      <tr>
        <td style="width: 54pt;"><br>
        </td>
        <td style="width: 18pt; vertical-align: top;">&#8226;</td>
        <td style="width: auto; vertical-align: top;">
          <div>the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full
            responsibility for the adequacy and accuracy of the disclosure in the filing; and</div>
        </td>
      </tr>

  </table>
  <table cellspacing="0" cellpadding="0" id="z4dfe000474fb45ca8184977f7310076b" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000; margin-bottom: 12pt;">

      <tr>
        <td style="width: 54pt;"><br>
        </td>
        <td style="width: 18pt; vertical-align: top;">&#8226;</td>
        <td style="width: auto; vertical-align: top;">
          <div>the Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the
            federal securities laws of the United States.</div>
        </td>
      </tr>

  </table>
  <div style="text-indent: 36pt; margin-bottom: 12pt;">The Registrant respectfully requests that it be notified of such effectiveness by a telephone call to Mr. Skolnik at
    (516) 476-7486.&#160; Please also provide a copy of the Commission&#8217;s order declaring the Registration Statement on Form S-3 effective to Mr. Skolnik via email at fskolnik@certilmanbalin.com
    and via mail at Certilman Balin Adler &amp; Hyman, LLP, 90 Merrick Avenue, 9<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">th</sup> Floor, East Meadow, NY 11554.</div>
  <div style="text-align: justify; margin-left: 252pt; margin-bottom: 12pt;">Very truly yours,</div>
  <div style="text-align: justify; margin-left: 252pt;"><u>/s/ Meryl S. Golden</u></div>
  <div style="text-align: justify; margin-left: 252pt;">Meryl S. Golden</div>
  <div style="text-align: justify; margin-left: 252pt; margin-bottom: 18pt;">President and Chief Executive Officer</div>
  <div style="text-align: justify;">cc:<font class="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>Certilman Balin Adler &amp; Hyman, LLP</div>
</body>
</html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
