CORRESP 1 filename1.htm corresp
(KIRKLAND & ELLIS LLP LOGO)
300 North LaSalle
Chicago, Illinois 60654
         
James S. Rowe
        
To Call Writer Directly:
  312 862-2000   Facsimile:
312 862-2191
      312 862-2200
james.rowe@kirkland.com
  www.kirkland.com    
September 11, 2009
     
Via EDGAR Submission and Overnight Delivery
    
 
    
Securities and Exchange Commission
    
100 F Street, N.E.
    
Washington, D.C. 20549
    
     
Attn:
  Jim B. Rosenberg
 
  Tabatha Akins
 
  Mary Mast
         
 
Re:     SeaBright Insurance Holdings, Inc.
 
      Form 10-K for Fiscal Year Ended December 31, 2008
 
      Filed on March 16, 2009
 
      File No. 001-34204
Ladies and Gentlemen:
     On behalf of SeaBright Insurance Holdings, Inc., a Delaware corporation (the “Company”), please find below the Company’s response to the telephonic comment received from the Staff of the Securities and Exchange Commission (the “SEC”) on September 8, 2009, regarding the Company’s Form 10-K for the year ended December 31, 2008. This telephonic comment was supplemental to a comment letter from the Staff of the SEC dated August 21, 2009, to which the Company responded in a letter dated September 4, 2009. The Company plans to include revised disclosure in its future SEC filings.
     The supplemental comment is reproduced below in bold italics and is followed by the Company’s response.
Telephonic Comment 1
1.   Please refer to your revised disclosure in response to our prior comment 1. It is unclear how the proposed disclosure provided in Appendix A address parts (b) and (d) of our prior comment. Please confirm that you will include the requested disclosure in future filings.
Response:
The Company confirms that it will include the requested disclosure in future filings, addressing parts (b) and (d) of the Staff’s prior comment 1 in such filings.
                             
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(KIRKLAND & ELLIS LLP LOGO)
Securities and Exchange Commission
September 11, 2009
Page 2
     We hope that the foregoing has been responsive to the Staff’s comment. Should you have any questions relating to any of the foregoing, please feel free to contact the undersigned at (312) 862-2191.
     
 
  Sincerely,
 
    
 
  /s/ James S. Rowe
 
  James S. Rowe
     
cc:
   M. Philip Romney (SeaBright Insurance Holdings, Inc.)
D. Drue Wax (SeaBright Insurance Holdings, Inc.)