-----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, BF6EOWsP1USRkuFJkXu2TDNLhc0rlXnJdZy/2e6/9ReuSwI5IRU10mFHkum0kLGr nK7LFR54TLWuCOf6ntpBTw== 0001193125-09-047239.txt : 20090914 0001193125-09-047239.hdr.sgml : 20090914 20090306135507 ACCESSION NUMBER: 0001193125-09-047239 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090306 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MBIA INC CENTRAL INDEX KEY: 0000814585 STANDARD INDUSTRIAL CLASSIFICATION: SURETY INSURANCE [6351] IRS NUMBER: 061185706 STATE OF INCORPORATION: CT FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 113 KING ST CITY: ARMONK STATE: NY ZIP: 10504 BUSINESS PHONE: 914-273-4545 MAIL ADDRESS: STREET 1: 113 KING ST CITY: ARMONK STATE: NY ZIP: 10504 CORRESP 1 filename1.htm SEC Comment Letter

C. Edward Chaplin

Chief Financial Officer

113 King Street, Armonk, NY 10504

Tel. (914) 765-3925 Fax (914) 765-3080

Chuck.Chaplin@mbia.com

www.mbia.com

March 6, 2009                                        

Mr. Jim B. Rosenberg

Senior Assistant Chief Accountant

Securities and Exchange Commission

Division of Corporation Finance

450 Fifth Street, N.W., Stop 4-5

Washington, D.C. 20549

 

Re:    MBIA Inc.
   Form 10-K for the Fiscal Year Ended December 31, 2007
   Form 10-Q for the Quarters Ended March 31, 2008, June 30, 2008 and
   September 30, 2008
   File No. 1-9583

Dear Mr. Rosenberg:

We have received your letter dated February 24, 2009 in which you provided comments to our letter dated February 13, 2009. It is our intention to respond to your comments no later than Friday, March 20, 2009.

Please feel free to contact me at (914) 765-3925.

 

Very truly yours,

/s/ C. Edward Chaplin

C. Edward Chaplin
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