Jim B. Rosenberg

Senior Assistant Chief Accountant

Division of Corporation Finance

U.S. Securities and Exchange Commission

450 Fifth Street, N.W., Stop 4-5

Washington, D.C.  20549

Re:	Assured Guaranty Ltd.
	Form 10-K for Fiscal Year Ended December 31, 2007
	Form 10-Q for Quarter Ended March 31, 2007
	File No. 1-32141

Dear Mr. Rosenberg:

This is to inform you that Assured Guaranty Ltd. is in receipt of your comment letter of May 19, 2008.  It is our intention to respond to your comments on or before June 10, 2008.

You may contact Rob Bailenson, Chief Accounting Officer, at (212) 261-5511, or me, at (212) 408-6066, if you have any questions.

Sincerely,

/s/Robert B. Mills

Robert B. Mills

Chief Financial Officer

Assured Guaranty Ltd.

cc:	Gus Rodriguez, Staff Accountant, Division of Corporate Finance
	Robert Bailenson, Chief Accounting Officer, Assured Guaranty Ltd.