Wachtell, Lipton, Rosen & Katz

 

 

 

 

 

MARTIN LIPTON

STEPHEN G. GELLMAN

 

 

 

HERBERT M. WACHTELL

STEVEN A. ROSENBLUM

51 WEST 52ND STREET

DAVID M. MURPHY

JONATHAN M. MOSES

BERNARD W. NUSSBAUM

PAMELA S. SEYMON

NEW YORK, N.Y. 10019-6150

JEFFREY M. WINTNER

T. EIKO STANGE

RICHARD D. KATCHER

STEPHANIE J. SELIGMAN

TELEPHONE: (212) 403-1000

TREVOR S. NORWITZ

DAVID A. SCHWARTZ

LAWRENCE B. PEDOWITZ

ERIC S. ROBINSON

FACSIMILE: (212) 403-2000

BEN M. GERMANA

JOHN F. LYNCH

PAUL VIZCARRONDO, JR.

JOHN F. SAVARESE

 

ANDREW J. NUSSBAUM

WILLIAM SAVITT

PETER C. HEIN

SCOTT K. CHARLES

GEORGE A. KATZ (1965-1989)

RACHELLE SILVERBERG

ERIC M. ROSOF

HAROLD S. NOVIKOFF

ANDREW C. HOUSTON

JAMES H. FOGELSON (1967-1991)

DAVID C. BRYAN

MARTIN J.E. ARMS

DAVID M. EINHORN

PHILIP MINDLIN

 

STEVEN A. COHEN

GREGORY E. OSTLING

KENNETH B. FORREST

DAVID S. NEILL

OF COUNSEL

GAVIN D. SOLOTAR

DAVID B. ANDERS

MEYER G. KOPLOW

JODI J. SCHWARTZ

 

 

DEBORAH L. PAUL

ADAM J. SHAPIRO

THEODORE N. MIRVIS

ADAM O. EMMERICH

WILLIAM T. ALLEN

LEONARD M. ROSEN

DAVID C. KARP

NELSON O. FITTS

EDWARD D. HERLIHY

CRAIG M. WASSERMAN

PETER C. CANELLOS

MICHAEL W. SCHWARTZ

RICHARD K. KIM

JEREMY L. GOLDSTEIN

DANIEL A. NEFF

GEORGE T. CONWAY III

THEODORE GEWERTZ

ELLIOTT V. STEIN

JOSHUA R. CAMMAKER

JOSHUA M. HOLMES

ERIC M. ROTH

RALPH M. LEVENE

THEODORE A. LEVINE

J. BRYAN WHITWORTH

MARK GORDON

DAVID E. SHAPIRO

WARREN R. STERN

RICHARD G. MASON

ALLAN A. MARTIN

AMY R. WOLF

JOSEPH D. LARSON

DAMIAN G. DIDDEN

ANDREW R. BROWNSTEIN

DOUGLAS K. MAYER

ROBERT B. MAZUR

 

LAWRENCE S. MAKOW

ANTE VUCIC

MICHAEL H. BYOWITZ

MICHAEL J. SEGAL

 

 

JEANNEMARIE O’BRIEN

IAN BOCZKO

PAUL K. ROWE

DAVID M. SILK

COUNSEL

WAYNE M. CARLIN

MATTHEW M. GUEST

MARC WOLINSKY

ROBIN PANOVKA

 

 

JAMES COLE, JR.

DAVID E. KAHAN

DAVID GRUENSTEIN

DAVID A. KATZ

MICHELE J. ALEXANDER

PAULA N. GORDON

STEPHEN R. DiPRIMA

DAVID K. LAM

PATRICIA A. VLAHAKIS

ILENE KNABLE GOTTS

LOUIS J. BARASH

NANCY B. GREENBAUM

NICHOLAS G. DEMMO

 

 

 

DIANNA CHEN

MAURA R. GROSSMAN

IGOR KIRMAN

 

 

 

ANDREW J.H. CHEUNG

IAN L. LEVIN

 

 

 

 

PAMELA EHRENKRANZ

J. AUSTIN LYONS

 

 

 

 

ELAINE P. GOLIN

HOLLY M. STRUTT

 

 

 

July 10, 2009

 

VIA EDGAR

 

Division of Corporation Finance

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

Attention:  Filing Desk

 

Re:               LEXINGTONPARK PARENT CORP. 
                    REGISTRATION STATEMENT ON FORM S-4

 

Ladies & Gentlemen:

 

On behalf of LexingtonPark Parent Corp., a Delaware corporation (“New Parent”), I am submitting for filing New Parent’s Registration Statement on Form S-4 (the “Registration Statement”) relating to 55,643,544 shares of Class A common stock, par value $0.01 per share, of New Parent to be issued in connection with the transactions contemplated by the Transaction Agreement and Agreement and Plan of Merger, dated as of June 3, 2009 (the “Transaction Agreement”), by and among Cowen Group, Inc., a Delaware corporation (“Cowen”), Ramius LLC, a Delaware limited liability company (“Ramius”), New Parent, Lexington Merger Corp., a Delaware corporation and wholly owned subsidiary of New Parent (“Merger Sub”) and Park Exchange LLC, a Delaware limited liability company and wholly owned subsidiary of New Parent (“Exchange Sub”).

 

Under the terms of the Transaction Agreement, at the completion of the transactions, Merger Sub will merge with and into Cowen, with Cowen surviving the merger, and Ramius will transfer to Exchange Sub substantially all of Ramius’s assets and Exchange Sub will assume substantially all of Ramius’s liabilities.  Cowen will become a wholly owned subsidiary of New Parent, and Exchange Sub will remain a wholly owned subsidiary of New Parent.  New Parent will then change its name to “Cowen Group, Inc.”

 

Pursuant to Item 14 of Form S-4, the Registration Statement must include financial statements of New Parent, as the registrant.  New Parent was formed on June 1, 2009, in connection with the transactions.  Therefore, since New Parent was not in existence as of

 



 

March 31, 2009, we have not included financial statements for New Parent in this Registration Statement, but intend to include financial statements as of June 30, 2009 for New Parent in an amendment to the Registration Statement to be filed at a later date.

 

I am submitting the Registration Statement electronically as provided in Item 101(a)(1)(i) of Regulation S-T.

 

* * * * *

 

Please direct any questions concerning the Registration Statement to the undersigned at (212) 403-1314.

 

 

Very truly yours,

 

 

 

/s/ David E. Shapiro

 

Attachment

 

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