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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

Date
March 24, 2025
Author
FAIRFAX FINANCIAL HOLDINGS LIMITED
Form
CORRESP
Company
FAIRFAX FINANCIAL HOLDINGS LTD/ CAN

Letter

Re: Fairfax Financial Holdings Limited

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

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

Show Raw Text
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