SEC Comment Letter for PLATINUM UNDERWRITERS HOLDINGS LTD (CIK 0001171500) — Sep 27, 2005
PLATINUM UNDERWRITERS HOLDINGS LTD (CIK 0001171500)
Date: Sept. 27, 2005 · CIK: 0001171500 · Accession: 0000000000-05-049919
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File numbers found in text: 001-31341
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Via Facsimile and U.S. Mail
Mail Stop 6010
September 27, 2005
Mr. Joseph F. Fisher
Executive Vice President and Chief Financial Officer
Platinum Underwriters Holdings, Ltd.
The Belvedere Building
69 Pitts Bay Road
Pembroke, Bermuda HM 08
Re: Platinum Underwriters Holdings, Ltd.
Form 10-K for Fiscal Year Ended December 31, 2004
Filed March 16, 2005
File No. 001-31341
Dear Mr. Fisher,
We have completed our review of your Form 10-K and related
filings and have no further comments at this time.
Sincerely,
Joel Parker
Accounting Branch Chief
</TEXT>
</DOCUMENT>