-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 VVbNg8/tl+lqvCCJI8wD7StzIYqBdarvdkKkcQNHhItA8QJSQSxDhL5VuLpTjjoE
 dOlLPhLraQGtpIyWVUba6Q==

<SEC-DOCUMENT>0000000000-06-004264.txt : 20060925
<SEC-HEADER>0000000000-06-004264.hdr.sgml : 20060925
<ACCEPTANCE-DATETIME>20060125154810
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-004264
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060125

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PHILADELPHIA CONSOLIDATED HOLDING CORP
		CENTRAL INDEX KEY:			0000909109
		STANDARD INDUSTRIAL CLASSIFICATION:	FIRE, MARINE & CASUALTY INSURANCE [6331]
		IRS NUMBER:				232202671
		STATE OF INCORPORATION:			PA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		ONE BALA PLAZA
		STREET 2:		SUITE 100
		CITY:			WYNNEWOOD
		STATE:			PA
		ZIP:			19004
		BUSINESS PHONE:		6106428400

	MAIL ADDRESS:	
		STREET 1:		ONE BALA PLAZA
		STREET 2:		SUITE 100
		CITY:			BALA CYNWYD
		STATE:			PA
		ZIP:			19004

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MAGUIRE HOLDING CORP
		DATE OF NAME CHANGE:	19930714
PUBLIC REFERENCE ACCESSION NUMBER:		0000893220-05-000572
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Via Facsimile and U.S. Mail
Mail Stop 6010


January 25, 2006


Mr. Craig P. Keller
Chief Financial Officer
Philadelphia Consolidated Holding Corporation
One Bala Plaza, Suite 100
Bala Cynwyd, Pennsylvania 19004

      Re:	Philadelphia Consolidated Holding Corporation
      Form 10-K for Fiscal Year Ended December 31, 2004
      File No. 000-22280

Dear Mr. Keller:

	We have completed our review of your Form 10-K and have no
further comments at this time.

								Sincerely,


      Kevin Woody
								Branch Chief


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----