[HILB ROGAL & HOBBS LETTERHEAD]

December 15, 2006

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549

Attn: Jim B. Rosenberg

Senior Assistant Chief Accountant

RE: Hilb Rogal & Hobbs Company (the “Company”)

Form 10-K for the Fiscal Year Ended December 31, 2005

Filed March 10, 2006

File Number: 000-15981

Dear Mr. Rosenberg:

Per our conversation with Vanessa Robertson on December 14, 2006, the Company requests an additional extension until December 29, 2006 in order to finalize its response to the Staff’s comments. Please feel free to contact me if you have any questions or require any additional information with respect to the foregoing request.

Sincerely,

/s/ Michael Dinkins

Michael Dinkins

Executive Vice President
  and Chief Financial Officer