0001564590-18-000386.txt : 20180320 0001564590-18-000386.hdr.sgml : 20180320 20180111102818 ACCESSION NUMBER: 0001564590-18-000386 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20180111 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: 400 ATLANTIC STREET STREET 2: 8TH FLOOR CITY: STAMFORD STATE: CT ZIP: 06901 BUSINESS PHONE: 203-905-6090 MAIL ADDRESS: STREET 1: 400 ATLANTIC STREET STREET 2: 8TH FLOOR CITY: STAMFORD STATE: CT ZIP: 06901 CORRESP 1 filename1.htm navg-corresp.htm

 

 

 

January 11, 2018

 

VIA EDGAR

Securities and Exchange Commission
Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549
Attn: Jim B. Rosenberg
Senior Assistant Chief Accountant

 

 

Re:

The Navigators Group, Inc. (the “Company”)
Form 10-K for Fiscal Year Ended December 31, 2016

 

Filed February 17, 2017

 

File No. 000-15886

 

Dear Mr. Rosenberg:

We hereby acknowledge receipt of the letter dated January 5, 2018 from the staff of the Securities and Exchange Commission containing comments to the Form 10-K for the fiscal year ended December 31, 2016 of The Navigators Group, Inc. (the “Comment Letter”). The Comment Letter requests that we respond to the staff’s comments within ten business days or advise when we will respond.

 

As discussed with Frank Wyman by telephone conversation on January 10, 2018, this letter confirms our request for a ten business day extension to respond to the Comment Letter. Consequently, the Company intends to provide a response to the Comment Letter no later than February 5, 2018.

  

If you have any questions in the interim, please contact me at (203) 905-6369.

 

Very Truly Yours,

The Navigators Group, Inc.

 

 

By:/s/ Emily B. Miner

Name:Emily B. Miner

 

Title:

Senior Vice President, General Counsel and Chief Compliance Officer