LETTER TO THE S.E.C.

-----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, UF2VglX64mgLQLZoignVbG9eYoNv9hvE6C4715CmReRu/YJkXQwoHvgDBBgju6xg t8d0mKJ9gfnzeFvv3KC7pg== 0000950123-08-000122.txt : 20080418 0000950123-08-000122.hdr.sgml : 20080418 20080107121026 ACCESSION NUMBER: 0000950123-08-000122 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080107 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ALLEGHANY CORP /DE CENTRAL INDEX KEY: 0000775368 STANDARD INDUSTRIAL CLASSIFICATION: FIRE, MARINE & CASUALTY INSURANCE [6331] IRS NUMBER: 510283071 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 375 PARK AVENUE STREET 2: SUITE 3201 CITY: NEW YORK STATE: NY ZIP: 10152 BUSINESS PHONE: 2127521356 MAIL ADDRESS: STREET 1: 375 PARK AVENUE STREET 2: SUITE 3201 CITY: NEW YORK STATE: NY ZIP: 10152 FORMER COMPANY: FORMER CONFORMED NAME: ALLEGHANY FINANCIAL CORP DATE OF NAME CHANGE: 19870115 CORRESP 1 filename1.htm LETTER TO THE S.E.C.

ALLEGHANY CORPORATION
7 Times Square Tower
New York, New York 10036

January 7, 2008

VIA ELECTRONIC MAIL

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Attn: Jim B. Rosenberg, Senior Assistant Chief Accountant

Re: Alleghany Corporation

Form 10-K for the year ended December 31, 2006

Filed February 28, 2007

File Number: 001-09371

Dear Mr. Rosenberg:

I refer to your letter dated December 21, 2007, regarding the Form 10-K of Alleghany Corporation (“Alleghany”) referenced above. Alleghany is actively working on its responses to the comments of the Staff raised in such letter and expects to submit its responses on or before January 16, 2007.

Please do not hesitate to contact me (212-752-1356) with any questions you may have regarding this matter.


	Very truly yours,
	/s/ Roger B. Gorham
	Roger B. Gorham Senior Vice President

cc: Weston M. Hicks

Robert M. Hart

Linda E. Ransom

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