Correspondence 0001104659-25-027097 from FAIRFAX FINANCIAL HOLDINGS LTD/ CAN (FRFFF)
FAIRFAX FINANCIAL HOLDINGS LTD/ CAN
Date: March 24, 2025 · CIK: 0000915191 · Accession: 0001104659-25-027097
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File numbers found in text: 333-285834
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CORRESP 1 filename1.htm VIA EDGAR and E-MAIL March 24, 2025 Division of Corporation Finance Office of Finance U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549 Re: Fairfax Financial Holdings Limited Allied World Assurance Company Holdings, Ltd Registration Statement on Form F-4 (File Nos. 333-285834 and 333-285834-01) To Whom It May Concern: On behalf of Fairfax Financial Holdings Limited, a corporation incorporated under the laws of Canada, and Allied World Assurance Company Holdings, Ltd, an exempted company limited by shares incorporated under the laws of Bermuda, we hereby request that the U.S. Securities and Exchange Commission declare the Registration Statement effective as of 4:00 p.m., New York time, on Wednesday, March 26, 2025, or as soon as possible thereafter. If the Staff has any questions, please contact Christopher R. Bornhorst, Esq. of Torys LLP at cbornhorst@torys.com or (212) 880-6047. Sincerely, FAIRFAX FINANCIAL HOLDINGS LIMITED By: /s/ Amy Sherk Name: Amy Sherk Title: Vice President and Chief Financial Officer ALLIED WORLD ASSURANCE COMPANY HOLDINGS, LTD By: /s/ Michael Cann Name: Michael Cann Title: Vice President, Bermuda Controller