SEC Company Response from OLD REPUBLIC INTERNATIONAL CORP (ORI) (CIK 0000074260) (ORI) — Apr 16, 2008

OLD REPUBLIC INTERNATIONAL CORP (ORI) (CIK 0000074260)
Date: April 16, 2008 · CIK: 0000074260 · Accession: 0000074260-08-000046

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File numbers found in text: 001-10607

Referenced dates: April 15, 2008

Date

April 15, 2008

Author

/s/ Spencer LeRoy

Form

CORRESP

Company

OLD REPUBLIC INTERNATIONAL CORP (ORI) (CIK 0000074260)

Letter

Securities and Exchange Commission Attn: Jennifer Riegel, Esq. Staff Attorney Division of Corporate Finance Re: Comments Letter dated April 15, 2008

Dear Ms. Riegel:

We are in receipt of the Commission’s letter of April 15, 2008, commenting on the Form 10-K/A filed by Old Republic International Corporation (the “Company”) for the year ended December 31, 2007 (File No. 001-10607), and offer the following in response to the correspondingly numbered comment:

1. The signature line was inadvertently left out in preparing the EDGAR filing. The paper copy original, however, was signed by Karl W. Mueller, the Company’s Chief Financial Officer and principal accounting officer. A revised EDGAR filing with his signature was made earlier today.

We hereby acknowledge that the Company is responsible for the adequacy and accuracy of the disclosure in the filing; that

Jennifer Riegel, Esq.

Securities and Exchange Commission

April 16, 2008

Page 2

Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and that the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly
yours,
/s/ Spencer LeRoy

Show Raw Text

CORRESP
1
filename1.htm

    secletter041608.htm

                                                April 16,
2008

    VIA FACSIMILE AND
EDGAR

    Securities
and Exchange Commission

    100 F
Street, N.E.

    Washington,
D.C.  20549

    Attn:            Jennifer
Riegel, Esq.

    Staff Attorney

    Division of Corporate
Finance

    Re:   Comments Letter
dated April 15, 2008

    Dear Ms.
Riegel:

    We are in receipt of the Commission’s
letter of April 15, 2008, commenting on the Form 10-K/A filed by Old Republic
International Corporation (the “Company”) for the year ended December 31, 2007
(File No. 001-10607), and offer the following in response to the
correspondingly numbered comment:

    1. The
signature line was inadvertently left out in preparing the EDGAR
filing.  The paper copy original, however, was signed by Karl W.
Mueller, the Company’s Chief Financial Officer and principal accounting
officer.  A revised EDGAR filing with his signature was made
earlier today.

    We hereby
acknowledge that the Company is responsible for the adequacy and accuracy of the
disclosure in the filing; that

    Jennifer Riegel, Esq.

    Securities and Exchange Commission

    April 16, 2008

    Page 2

    Staff
comments or changes to disclosure in response to Staff comments do not foreclose
the Commission from taking any action with respect to the filing; and that the
Company may not assert Staff comments as a defense in any proceeding initiated
by the Commission or any person under the federal securities laws of the United
States.

                    Very truly
yours,

                                               /s/ Spencer LeRoy

                    Spencer
LeRoy

    SL/cbf

    cc:    K.
Mueller

A. Zucaro

SecProbe.io