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
November 10, 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-K for the Year Ended December 31, 2009
Form 10-Q for the Quarter Ended March 31, 2010
File No. 001-9583
Dear Mr. Rosenberg:
We have received your letter dated October 28, 2010 in which you provided comments on our Form 10-K for the year ended December 31, 2009 and Form 10-Q for the quarter ended March 31, 2010. It is our intention to respond to your comments no later than Tuesday, November 30, 2010.
Please feel free to contact me at 914-765-3925.
Very truly yours,
/s/ C. Edward Chaplin
C. Edward Chaplin