C. Edward Chaplin
Chief Financial Officer
MBIA Inc.
113 King Street, Armonk, NY 10504
Tel. (914) 765-3925 Fax (914) 749-1652
Chuck.Chaplin@mbia.com
www.mbia.com
May 12, 2010 |
Mr. Jim B. Rosenberg
Senior Assistant Chief Accountant
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: | MBIA Inc. Form 10-Q for the Fiscal Quarter Ended September 30, 2009 File No. 001-09583 |
Dear Mr. Rosenberg:
We have received your letter dated April 29, 2010 in which you provided comments on our Form 10-Q for the fiscal quarter ended September 30, 2009 and our letter to you dated March 26, 2010. It is our intention to respond to your comments no later than Friday, June 4, 2010.
Please feel free to contact me at 914-765-3925.
Very truly yours, |
/s/ C. Edward Chaplin |
C. Edward Chaplin |