SEC Comment Letter for FAIRFAX FINANCIAL HOLDINGS (FRFFF) — Jul 3, 2013
FAIRFAX FINANCIAL HOLDINGS LTD/ CAN (FAXRF, FAXXF, FRFFF, FRFHF, FRFXF) (CIK 0000915191)
Date: July 3, 2013 · CIK: 0000915191 · Accession: 0000000000-13-036489
AI Filing Summary & Sentiment
Letter
July 3 , 2013 Via E-mail Mr. Paul Rivett Vice President, Operations Fairfax Financial Holdings Limited 95 Wellington Street West, Suite 800 Toronto, Ontario Canada M5J2N7
Re: Fairfax Financial Holdings Limited Form 40-F for Fiscal Year Ended December 31, 2012 Filed March 8, 2013 File No. 001 -31556
Dear Mr. Rivett :
We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the feder al securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rul es require.
Sincerely,
/s/ Jim B. Rosenberg
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July 3 , 2013 Via E-mail Mr. Paul Rivett Vice President, Operations Fairfax Financial Holdings Limited 95 Wellington Street West, Suite 800 Toronto, Ontario Canada M5J2N7 Re: Fairfax Financial Holdings Limited Form 40-F for Fiscal Year Ended December 31, 2012 Filed March 8, 2013 File No. 001 -31556 Dear Mr. Rivett : We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the feder al securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rul es require. Sincerely, /s/ Jim B. Rosenberg Jim B. Rosenberg Senior Assistant Chief Accountant