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<SEC-DOCUMENT>0000898080-05-000538.txt : 20061010
<SEC-HEADER>0000898080-05-000538.hdr.sgml : 20061009
<ACCEPTANCE-DATETIME>20051219135753
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000898080-05-000538
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20051219

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NAVIGATORS GROUP INC
		CENTRAL INDEX KEY:			0000793547
		STANDARD INDUSTRIAL CLASSIFICATION:	FIRE, MARINE & CASUALTY INSURANCE [6331]
		IRS NUMBER:				133138397
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE PENN PLAZA
		STREET 2:		55TH FL
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10119
		BUSINESS PHONE:		2122442333

	MAIL ADDRESS:	
		STREET 1:		ONE PENN PLAZA 55TH FL
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10119
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


                   [LETTERHEAD OF THE NAVIGATORS GROUP, INC.]


VIA EDGAR
- ---------

Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C. 20549
Attn: Jim B. Rosenberg
      Senior Assistance Chief Accountant

                                                            December 19, 2005

       Re: The Navigators Group, Inc. (the "Company")
           Form 10-K for fiscal year ended December 31, 2004 (File No. 0-15886)


Dear Mr. Rosenberg:

          Reference is made to the letter of the staff of the Division of
Corporation Finance to the undersigned dated December 8, 2005 with respect to
the above caption matter (the "Letter"). We are writing to inform you that the
Company intends to provide a response to the Letter on or before January 12,
2006.


                                             Respectfully submitted,

                                             The Navigators Group, Inc.

                                             By:      /s/ Elliot S. Orol
                                                 -----------------------
                                             Name:    Elliot S. Orol
                                             Title:   Senior Vice President and
                                                        General Counsel


</TEXT>
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</SEC-DOCUMENT>
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