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