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