CORRESP 1 filename1.txt PLATINUM UNDERWRITERS HOLDINGS, LTD. The Belvedere Building 69 Pitts Bay Road Pembroke, Bermuda HM 08 September 19, 2005 Securities and Exchange Commission Division of Corporation Finance Mail Stop 6010 100 F Street, N.E. Washington, D.C. 20549 Attention: Song P. Brandon Re: Platinum Underwriters Holdings, Ltd. Platinum Underwriters Finance, Inc. Registration Statement on Form S-4 Registration No. 333-126883 ------------------------------------ Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, Platinum Underwriters Holdings, Ltd. and Platinum Underwriters Finance, Inc. hereby respectfully request that the effective date of the above-captioned Registration Statement be accelerated to 12:00 p.m. Eastern Time, on Septmeber 22, 2005, or as soon thereafter as practicable. Platinum Underwriters Holdings, Ltd. By: /s/ Joseph F. Fisher --------------------------------- Name: Joseph F. Fisher Title: Executive Vice President and Chief Financial Officer Platinum Underwriters Finance, Inc. By: /s/ Joseph F. Fisher --------------------------------- Name: Joseph F. Fisher Title: Executive Vice President and Chief Financial Officer cc: Jeffrey P. Riedler Assistant Director Linda E. Ransom Jonathan L. Freedman Dewey Ballantine LLP