SEC Comment Letter for ALLEGHANY — Jan 7, 2020
ALLEGHANY CORP /DE (CIK 0000775368)
Date: Jan. 7, 2020 · CIK: 0000775368 · Accession: 0000000000-20-000156
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File numbers found in text: 001-09371
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January 7, 2020
Kerry J. Jacobs
Senior Vice President and Chief Financial Officer
Alleghany Corporation
1411 Broadway, 34th Floor
New York, New York 10018
Re:Alleghany Corporation
Form 10-K for the Fiscal Year Ended December 31, 2018
Filed February 20, 2019
File No. 001-09371
Dear Ms. Jacobs:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Finance