corresp

-----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, HX/pi/xFsi9Dijuxq1Ur7lbLcsqaNe80my/DO++kn2eowAVGzl4Vpv0MdF6dqZut tClBhyM3+yYnhCJALuVEjQ== 0000893220-07-004043.txt : 20080404 0000893220-07-004043.hdr.sgml : 20080404 20071221160822 ACCESSION NUMBER: 0000893220-07-004043 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20071221 FILER: 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: CORRESP 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 CORRESP 1 filename1.htm corresp

December 21, 2007

Mr. Jim B. Rosenberg
Senior Assistant Chief Accountant
Securities and Exchange Commission
Washington, D.C. 20549
Mail Stop 6010


		Re:		Philadelphia Consolidated Holding Corp. Form 10-K for Fiscal Year Ended
				December 31, 2006; Form 10-Q for Quarterly Period Ended September 30, 2007
				File No. 0-22280

Dear Mr. Rosenberg:

We hereby acknowledge receipt of your letter dated December 20, 2007 addressed to the undersigned relating to the above-captioned filings.

The letter requested that a response to the comments set forth in the letter be given within ten business days. I spoke on the phone with Tim Buchmiller about my request for an extension of the outside response date to January 15, 2008, and he agreed to such extension, but indicated that I should formally request the extension. I am hereby doing so.

Thank you.


	Sincerely,
	/s/ James J. Maguire, Jr.
	James J. Maguire, Jr.
	President and Chief Executive Officer

JJMJr/jg

-----END PRIVACY-ENHANCED MESSAGE-----