-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 FnjNIM/IFwt9IY5G3N/nTowpngpUYCloWPsaRLUnznKH77Ln0uEZh2/sa4ZX/DCg
 sKcbTwVFRzYYvRfFdJD//A==

<SEC-DOCUMENT>0001451229-09-000005.txt : 20091231
<SEC-HEADER>0001451229-09-000005.hdr.sgml : 20091231
<ACCEPTANCE-DATETIME>20091231162646
ACCESSION NUMBER:		0001451229-09-000005
CONFORMED SUBMISSION TYPE:	D/A
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		Rule 506
FILED AS OF DATE:		20091231
DATE AS OF CHANGE:		20091231
EFFECTIVENESS DATE:		20091231

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ESL Ltd
		CENTRAL INDEX KEY:			0000714997
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER PROGRAMMING, DATA PROCESSING, ETC. [7370]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			D0
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		D/A
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-71499-7N
		FILM NUMBER:		091268774

	BUSINESS ADDRESS:	
		STREET 1:		129 FRONT STREET
		CITY:			HAMILTON
		STATE:			D0
		ZIP:			HM 1916
		BUSINESS PHONE:		203-861-4600

	MAIL ADDRESS:	
		STREET 1:		129 FRONT STREET
		CITY:			HAMILTON
		STATE:			D0
		ZIP:			HM 1916

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ESL LTD
		DATE OF NAME CHANGE:	19830215
</SEC-HEADER>
<DOCUMENT>
<TYPE>D/A
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0603</schemaVersion>

    <submissionType>D/A</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0000714997</cik>
        <entityName>ESL Ltd</entityName>
        <issuerAddress>
            <street1>129 Front Street</street1>
            <city>Hamilton</city>
            <stateOrCountry>D0</stateOrCountry>
            <zipCode>HM 1916</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>203-861-4600</issuerPhoneNumber>
        <jurisdictionOfInc>BERMUDA</jurisdictionOfInc>
        <edgarPreviousNameList>
            <previousName>ESL LTD</previousName>
        </edgarPreviousNameList>
        <entityType>Corporation</entityType>
        <yearOfInc>
            <overFiveYears>true</overFiveYears>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Derek</firstName>
                <middleName>L.</middleName>
                <lastName>Buntain</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>129 Front Street</street1>
                <city>Hamilton</city>
                <stateOrCountry>D0</stateOrCountry>
                <zipCode>HM 1916</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>William</firstName>
                <middleName>C.</middleName>
                <lastName>Crowley</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>200 Greewnich Avenue</street1>
                <city>Greenwich</city>
                <stateOrCountry>CT</stateOrCountry>
                <zipCode>06830</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Sharon</firstName>
                <middleName>L.</middleName>
                <lastName>Lamb</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>129 Front Street</street1>
                <city>Hamilton</city>
                <stateOrCountry>D0</stateOrCountry>
                <zipCode>HM 1916</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Adrian</firstName>
                <middleName>J.</middleName>
                <lastName>Maizey</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>200 Greenwich Avenue</street1>
                <city>Greenwich</city>
                <stateOrCountry>CT</stateOrCountry>
                <zipCode>06830</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Pooled Investment Fund</industryGroupType>
            <investmentFundInfo>
                <investmentFundType>Hedge Fund</investmentFundType>
                <is40Act>false</is40Act>
            </investmentFundInfo>
        </industryGroup>
        <issuerSize>
            <aggregateNetAssetValueRange>Decline to Disclose</aggregateNetAssetValueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>true</isAmendment>
                <previousAccessionNumber>9999999997-07-043083</previousAccessionNumber>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2005-01-01</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>true</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isEquityType>true</isEquityType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>10000</minimumInvestmentAccepted>
        <salesCompensationList>
            <recipient>
                <recipientName>Goldman, Sachs &amp; Co.</recipientName>
                <recipientCRDNumber>361</recipientCRDNumber>
                <associatedBDName>Goldman, Sachs &amp; Co.</associatedBDName>
                <associatedBDCRDNumber>361</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>85 Broad Street</street1>
                    <city>New York</city>
                    <stateOrCountry>NY</stateOrCountry>
                    <zipCode>10004</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <value>All States</value>
                </statesOfSolicitationList>
            </recipient>
        </salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>Indefinite</totalOfferingAmount>
            <totalAmountSold>3791641553</totalAmountSold>
            <totalRemaining>Indefinite</totalRemaining>
            <clarificationOfResponse></clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>96</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>46683000</dollarAmount>
                <isEstimate>true</isEstimate>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>ESL Ltd</issuerName>
                <signatureName>/s/ Adrian J. Maizey</signatureName>
                <nameOfSigner>Adrian J. Maizey</nameOfSigner>
                <signatureTitle>Director</signatureTitle>
                <signatureDate>2009-12-31</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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