-----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, JgGacqG7VdTUDISFSMy/bJWNRn6c2b9Y9uedG4y7errzwzozZhuFZoGsm+wmFuxB nlGG1Pl7HwtqQoCS7cqtFA== 0000950136-05-000427.txt : 20060512 0000950136-05-000427.hdr.sgml : 20060512 20050128111637 ACCESSION NUMBER: 0000950136-05-000427 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050128 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: MAXWELL ROBERTS BUILDING STREET 2: 1 CHURCH STREET CITY: HAMILTON HM 11 STATE: D0 ZIP: HM 11 BUSINESS PHONE: 1 441 295 8201 MAIL ADDRESS: STREET 1: MAXWELL ROBERTS BUILDING STREET 2: 1 CHURCH STREET CITY: HAMILTON HM 11 BERMUDA STATE: D0 ZIP: 999999999 CORRESP 1 filename1.htm

LEBOEUF, LAMB, GREENE & MACRAE
L.L.P.
A LIMITED LIABILITY PARTNERSHIP INCLUDING PROFESSIONAL CORPORATIONS
NEW YORK LONDON
WASHINGTON, D.C. A MULTINATIONAL PARTNERSHIP (A LONDON-BASED
ALBANY 1 MINSTER COURT MULTINATIONAL PARTNERSHIP
BOSTON PARIS
HARRISBURG MINCING LANE BRUSSELS
HARTFORD JOHANNESBURG
HOUSTON LONDON, EC3R 7YL, ENGLAND (PTY) LTD.
JACKSONVILLE 011 44 20 7459 5000 MOSCOW
LOS ANGELES FACSIMILE: 011 44 20 7459 5099 RIYADH
NEWARK (AFFILIATED OFFICE)
PITTSBURGH BISHKEK
SALT LAKE CITY ALMATY
SAN FRANCISCO BEIJING

January 28, 2005

VIA FASCIMILE AND EDGAR
- ---------------------------------

Mr. Jeffrey P. Riedler
Assistant Director

Division of Corporation Finance
United States Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

RE: ASPEN INSURANCE HOLDINGS LIMITED
REGISTRATION STATEMENT ON FORM F-4,
FILED JANUARY 13, 2005
REGISTRATION NO. 333-122018

Dear Mr. Riedler:

On behalf of Aspen Insurance Holdings Limited (the "Company"),
we would like to respond to the Comment No. 1 of the Staff of the Division of
Corporation Finance of the Commission, set forth in your letter dated January
24, 2005 to the Company, with respect to the above-referenced Registration
Statement (the "Registration Statement").

For your convenience, we set forth in bold typeface the
relevant portions of Comment No. 1 from your letter and include the Company's
response below such comment.

----------------------

1. IT APPEARS YOU ARE REGISTERING THE EXCHANGE NOTES IN RELIANCE ON THE
STAFF'S POSITION SET FORTH IN EXXON CAPITAL HOLDINGS CORPORATION (MAY
13, 1988), MORGAN STANLEY & CO. INCORPORATED (JUNE 5, 1991), AND
SHERMAN & STERLING (JULY 2, 1993). ACCORDINGLY, PLEASE PROVIDE US WITH
A SUPPLEMENTAL LETTER CONTAINING THE STATEMENTS AND REPRESENTATIONS
THAT ARE SET FORTH IN THOSE LETTERS.

The Company submitted as correspondence through the EDGAR system on January
18, 2005 a supplemental letter which contains the statements and the
representations referred to in Exxon Capital Holdings Corporation (May 13,
1988), Morgan Stanley & Co. Incorporated (June 5, 1991), and Sherman &
Sterling (July 2, 1993). A copy of such supplemental letter relating to the
Registration Statement is attached hereto for your reference.

----------------------

Thank you for your consideration. If you have any further
questions or comments, please contact me at (011-44) 207-459-5125 or
Michael Groll at (212) 424-8616.

Sincerely,

/s/ Joseph Ferraro

Joseph Ferraro

cc: Albert Lee
United States Securities and Exchange Commission

Julian Cusack
David Curtin
Aspen Insurance Holdings Limited

Michael Groll
LeBoeuf, Lamb, Greene & MacRae, L.L.P.

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