0000950123-11-103551.txt : 20120313 0000950123-11-103551.hdr.sgml : 20120313 20111220065256 ACCESSION NUMBER: 0000950123-11-103551 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 3 FILED AS OF DATE: 20111220 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ASPEN INSURANCE HOLDINGS LTD CENTRAL INDEX KEY: 0001267395 STANDARD INDUSTRIAL CLASSIFICATION: FIRE, MARINE & CASUALTY INSURANCE [6331] IRS NUMBER: 000000000 STATE OF INCORPORATION: D0 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 141 FRONT STREET CITY: HAMILTON STATE: D0 ZIP: HM 19 BUSINESS PHONE: 1 441 295 8201 MAIL ADDRESS: STREET 1: 141 FRONT STREET CITY: HAMILTON STATE: D0 ZIP: HM 19 CORRESP 1 filename1.htm corresp
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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
  (GRAPHIC)
Re:   Aspen Insurance Holdings Limited
Form 10-K for the Fiscal Year Ended December 31, 2010
Filed February 25, 2011
File No. 001-31909
Dear Mr. Rosenberg
I refer to your letter of December 15, 2011 in relation to the above addressed to Christopher O’Kane, Chief Executive Officer of Aspen Insurance Holdings Limited. Aspen Insurance Holdings Limited notes the content of your letter and will respond within a timely manner. Your comments, however, relate to issues of detail which will require coordination, both internally and with our external advisors. Given the timing of receipt of your letter and the pending holiday period we do not believe that it will be possible to facilitate this within the 10 business day response period you have requested.
Accordingly, as requested in your letter, I am writing to advise that Aspen Insurance Holdings Limited anticipates being in a position to respond to the comments in your letter by January 9, 2012. I trust that in light of the explanation set out above this timeframe is acceptable. If you would like to discuss this issue further, however, please do not hesitate to contact me at +44 207 184 8863 or via email at patricia.roufca@aspen.co.
Yours sincerely
/s/ Patricia Roufca
 
Patricia Roufca
Associate Group General Counsel

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