SEC Comment Letter for STEWART W P & CO LTD (CIK 0000750443) — Dec 30, 2005

STEWART W P & CO LTD (CIK 0000750443)
Date: Dec. 30, 2005 · CIK: 0000750443 · Accession: 0000000000-05-064595

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AI Filing Summary & Sentiment

File numbers found in text: 001-16245

Date

December 12, 2005

Author

Joyce Sweeney

Form

UPLOAD

Company

STEWART W P & CO LTD (CIK 0000750443)

Letter

Mail Stop 4561 December 12, 2005 William P. Stewart, Jr. Chairman and Chief Executive Officer Trinity Hall 43 Cedar Avenue Hamilton, HM LX Bermuda

Re: W.P. Stewart & Co., Ltd. Form 20-F for Fiscal Year Ended December 31, 2004 File No. 001-16245

Dear Mr. Stewart:

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

Sincerely,
Joyce Sweeney
Accounting Branch Chief

Show Raw Text

<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Mail Stop 4561

      December 12, 2005

William P. Stewart, Jr.
Chairman and Chief Executive Officer
Trinity Hall
43 Cedar Avenue
Hamilton, HM LX
Bermuda

      Re:	W.P. Stewart & Co., Ltd.
		Form 20-F for Fiscal Year Ended December 31, 2004
		File No. 001-16245

Dear Mr. Stewart:

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

   							Sincerely,

Joyce Sweeney
Accounting Branch Chief

</TEXT>
</DOCUMENT>

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