-----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, Sj75NzwsXbdGAULwl/8pN2CI+MLJ63mzwqmJ4/jSS/FVBoKPRyI3Xkze1/PErCX3 BNYnYVizQ6JmHcOEhDiggg== 0000898080-07-000347.txt : 20080324 0000898080-07-000347.hdr.sgml : 20080324 20071205121851 ACCESSION NUMBER: 0000898080-07-000347 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20071205 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 CORRESP 1 filename1.txt [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 5, 2007 Re: The Navigators Group, Inc. (the "Company") Form 10-K for fiscal year ended December 31, 2006 (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 November 29, 2007 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 10, 2008. Respectfully submitted, The Navigators Group, Inc. By: /s/ Elliot S. Orol -------------------------------------- Name: Elliot S. Orol Title: Senior Vice President, General Counsel and Secretary -----END PRIVACY-ENHANCED MESSAGE-----