C. Edward Chaplin
Chief Financial Officer
MBIA Inc.
113 King Street, Armonk, NY 10504
Tel. (914) 765-3925 Fax (914) 765-3080
Chuck.Chaplin@mbia.com
www.mbia.com
January 13, 2010 |
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-Q for the Fiscal Quarter Ended September 30, 2009 | ||
Filed November 9, 2009 | ||
File No. 001-09583 |
Dear Mr. Rosenberg:
We have received your letter dated December 30, 2009 in which you provided comments to our Form 10-Q for the quarter ended September 30, 2009. It is our intention to respond to your comments no later than Friday, January 29, 2010.
Please feel free to contact me at 914-765-3925.
Very truly yours, |
/s/ C. Edward Chaplin |
C. Edward Chaplin |