SEC Company Response from ROYAL & SUN ALLIANCE INSURANCE GROUP PLC (CIK 0001126313) — Sep 30, 2005
ROYAL & SUN ALLIANCE INSURANCE GROUP PLC (CIK 0001126313)
Date: Sept. 30, 2005 · CIK: 0001126313 · Accession: 0001021231-05-000647
AI Filing Summary & Sentiment
File numbers found in text: 001-15146
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CORRESP 1 filename1.htm Prepared and filed by St Ives Financial September 30, 2005 Via EDGAR and FAX Securities and Exchange Commission 450 Fifth Street, N.W. Washington. D.C. 20549 Attn: Jim B. Rosenberg Senior Assistant Chief Accountant Division of Corporation Finance Re: Royal & Sun Alliance Insurance Group plc Form 20-F for Fiscal Year Ended December 31, 2004 (the “Form 20-F”) File No. 001-15146 Dear Mr. Rosenberg: We received your letter dated 22 September 2005 (the “letter”) in respect of our Form 20-F and we noted the 10 business-day response period set forth therein. We have reviewed the letter and are in the process of preparing a response on an expedited basis. However, in light of the detailed nature of some of the comments, we believe it will be more appropriate to provide a response to the letter by October 20, 2005. We discussed this matter with Frank Wyman, of the SEC staff, who asked that we formally inform you of our position; I trust this is acceptable to you. Please do not hesitate to contact me at 011 44 207 111 7117 with any questions. Yours, George Culmer Chief Financial Officer cc: Frank Wyman, Staff Accountant, Securities and Exchange Commission