June 27, 2011

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, 2010
	Filed March 1, 2011
	File No. 1-32141

Dear Mr. Rosenberg:

This is to inform you that Assured Guaranty Ltd. is in receipt of your comment letter of June 14, 2011.  It is our intention to respond to your comments on or before July 6, 2011.

You may contact William Findlay, Managing Director, Accounting Policy, at (212) 261-5508, or me, at (212) 261-5511, if you have any questions.

Sincerely,

s/Robert Bailenson

Robert Bailenson

Chief Financial Officer

Assured Guaranty Ltd.

cc:	Mark Brunhofer, Senior Staff Accountant, Division of Corporate Finance
	Kei Nakada, Staff Accountant, Division of Corporate Finance
	William Findlay, Managing Director of Accounting Policy, Assured Guaranty Ltd.