SEC Company Response from HCC INSURANCE HOLDINGS — Dec 30, 2005

HCC INSURANCE HOLDINGS INC/DE/ (CIK 0000888919)
Date: Dec. 30, 2005 · CIK: 0000888919 · Accession: 0000950129-05-012362

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File numbers found in text: 001-13790

Referenced dates: December 19, 2005

Date

December 30, 2005

Author

/s/ Edward H. Ellis, Jr.

Form

CORRESP

Company

HCC INSURANCE HOLDINGS INC/DE/ (CIK 0000888919)

Letter

United States Securities and Exchange Commission Division of Corporation Finance HCC Insurance Holdings, Inc. Form 10-K for Fiscal Year Ended December 31, 2004 Filed March 16, 2005 File No. 001-13790

RE:

Dear Ms. Ignat:

We received your letter dated December 19, 2005. Please be advised that due to the holidays and other time off taken by key personnel that are needed to respond to the Commission’s comments, we will have difficulty in meeting the 10 business day deadline for response contained in the comment letter. Therefore, we respectfully request an extension of the deadline for filing our response to January 11, 2006.

Please confirm that the extension of the filing date is acceptable.

If you have any questions, please contact me at (713) 744-9683.

Very truly yours,
/s/ Edward H. Ellis, Jr.

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CORRESP
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corresp

[HCC Insurance Holdings, Inc. Letterhead]

December 30, 2005

United States Securities and Exchange Commission

Attn: Ibolya Ignat, Staff Accountant

Division of Corporation Finance

450 Fifth Street, N.W.

Washington, D.C. 20549

    RE:

    HCC Insurance Holdings, Inc.

Form 10-K for Fiscal Year Ended December 31, 2004

Filed March 16, 2005

File No. 001-13790

Dear Ms. Ignat:

We received your letter dated December 19, 2005. Please be advised that due to the holidays and
other time off taken by key personnel that are needed to respond to the Commission’s comments, we
will have difficulty in meeting the 10 business day deadline for response contained in the comment
letter. Therefore, we respectfully request an extension of the deadline for filing our response to
January 11, 2006.

Please confirm that the extension of the filing date is acceptable.

If you have any questions, please contact me at (713) 744-9683.

Very truly yours,

/s/ Edward H. Ellis, Jr.

Edward H. Ellis, Jr.

Executive Vice President and

Chief Financial Officer

HCC Insurance Holdings, Inc.

    c:

    Mr. Jim B. Rosenberg

Senior Assistant Chief Accountant

Mr. Jim
Atkinson

Accounting Branch Chief

SecProbe.io