December 20, 2011 VIA E-MAIL AND EDGAR Jim B. Rosenberg Senior Assistant Chief Accountant Division of Corporate Finance United States Securities and Exchange Commission 100 F Street N.E. Washington D.C. 20549 |
Re: | Aspen Insurance Holdings Limited Form 10-K for the Fiscal Year Ended December 31, 2010 Filed February 25, 2011 File No. 001-31909 |
0"#\!`'2@0(6#\I0`U.$$#S(8_`7!`!0^`@`7PYP+.7-`(
M$GA$!A8'DQE\0#,?\$`#:&```TB``BS@!`LH\($5`&`#G/`?ZVQ'""R1\1EC
M/.,MTJC&<["QC::#8QG?*$>_8?^PCGC"XQHQ&($/7$<(%P!`+81`Q0:80!U(
MZ%WG(F`#0/T@!P8`#@U8P(`<]+$!'S#1""A@EBOV;0D%^<`)IA<""B@F`.XQ
M`39.``/.(8$$`'/`QB"P`@_PH`65^@'\'""`$(!@`3H`P09T$!8#*``$+P#!
M$TZUH#H\H`47X)`0D)6!!23`!`MP`0),X`!NY4@`#&%`!4JP`1H<@)9",-L/
MB%8!%H`'`!,(00(0D``)L(!B3O@?"!P!@1`(P2T_N"?\'G!/`@1@`@GH0XXT
MY``+B#,2#,*`*_%Q"17\X`)Q\(`'LD$!E"&@`S1IPJFVL8`*74`(RW$G"#"0
M"@7\`&O_"BB!B7[P`0A@#0+B1``'7,``'$P4!/<3@DV%L``%T$D`E3C`3,^4
MNA$4X"$!B`P!(##-#GA*+A"@@8<"8+X4"%&`!_P9@&2Q0
M$M"2(P/0`403;A4$/X\T'NVS>OVG=43@`#@@@`^8`A=3:0!P`",`9)/U@#\@
M`A"``0(A1`=P,>0W#=;$`'?1;P_P7RYE`!0H`BZ%=_WW?T1``00`./)W$8^$
M`0J@`1#@#0H0`SQ``\GT7!ZT`H-@`#;`2RL&%@`C`""P`A1P4(SB1$JUADX$
M`8Z7$(M5!!L`,+5G`<<3*A8E!&6Q$[$'&"VP`'22``(``3VP9#J`($*P`0%P
MB$1G4Q]RB$,59DIX!#.P;4(P>T(P(Z-7!)HS!(