COWEN GROUP, INC.

599 Lexington Avenue

New York, New York 10022

 

May 3, 2011

 

VIA EDGAR AND FACSIMILE

 

Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington D.C. 20549
Attention:  Adam F. Turk, Attorney-Advisor

Duc Dang, Attorney-Advisor

 

Re:

Cowen Group, Inc.

 

Registration Statement on Form S-4 (Registration No. 333-173223)

 

Dear Mr. Turk:

 

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Cowen Group, Inc. (the “Company”) hereby respectfully requests that the effectiveness of the above-captioned Registration Statement on Form S-4 (as amended to date, the “Registration Statement”) be accelerated to May 4, 2011 at 5:00 p.m., Eastern Daylight Time, or as soon as practicable thereafter.

 

The cooperation of the staff in meeting the timetable described above is very much appreciated.

 

[Remainder of Page Intentionally Left Blank]

 



 

Should you have any questions regarding any of the foregoing, please do not hesitate to contact me at (212) 845-7900 or David K. Boston or Laura L. Delanoy of Willkie Farr & Gallagher LLP, our legal counsel, at (212) 728-8000.

 

Very truly yours,

 

COWEN GROUP, INC.

 

/s/ Owen S. Littman

 

 

 

Owen S. Littman
General Counsel

 

cc:

Stephen H. Gray, LaBranche & Co Inc.

 

David K. Boston, Willkie Farr & Gallagher LLP

 

Laura L. Delanoy, Willkie Farr & Gallagher LLP

 

Michael Aiello, Weil, Gotshal & Manges LLP

 

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