-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, U8A/cUw+VTvLVN3Fc425vRatQ9V5S0uuhFwRm4dFO50cLId8tumHF4XMATFcnri7 dqV9FWPeEaeTiTwF0QGiOA== 0000899140-06-000565.txt : 20061030 0000899140-06-000565.hdr.sgml : 20061030 20060405141334 ACCESSION NUMBER: 0000899140-06-000565 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060405 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BERKLEY W R CORP CENTRAL INDEX KEY: 0000011544 STANDARD INDUSTRIAL CLASSIFICATION: FIRE, MARINE & CASUALTY INSURANCE [6331] IRS NUMBER: 221867895 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 475 STEAMBOAT ROAD STREET 2: . CITY: GREENWICH STATE: CT ZIP: 06830 BUSINESS PHONE: 2036293000 MAIL ADDRESS: STREET 1: 475 STEAMBOAT ROAD STREET 2: . CITY: GREENWICH STATE: CT ZIP: 06830 CORRESP 1 filename1.txt [LETTERHEAD OF WILLKIE FARR & GALLAGHER LLP] VIA EDGAR - --------- April 5, 2006 Securities and Exchange Commission 100 F Street, N.E. Judiciary Plaza Washington, D.C. 20549 Attn: Jim B. Rosenberg, Senior Assistant Chief Accountant Division of Corporation Finance Re: W. R. Berkley Corporation Form 10-K for the Fiscal Year Ended December 31, 2005 Filed March 13, 2006 File No. 1-15202 ----------------------------------------------------- Dear Mr. Rosenberg: I refer to the letter dated March 23, 2006 from Jim B. Rosenberg to Eugene G. Ballard, Senior Vice President, Chief Financial Officer and Treasurer of W. R. Berkley Corporation ("Berkley"), regarding Berkley's Form 10-K referenced above. Berkley is actively working on its responses to the comments of the Staff raised in the letter and expects to submit its responses within two weeks. Should any member of the Staff have any questions, please do not hesitate to call me at (212) 728-8592. Very truly yours, /s/ Jeffrey S. Hochman Jeffrey S. Hochman Enclosures cc: Lisa K. Vanjoske Dana Hartz Eugene G. Ballard Ira S. Lederman, Esq. -----END PRIVACY-ENHANCED MESSAGE-----