SEC Company Response from PLATINUM UNDERWRITERS FINANCE INC (CIK 0001183236) — Sep 22, 2005

PLATINUM UNDERWRITERS FINANCE INC (CIK 0001183236)
Date: Sept. 22, 2005 · CIK: 0001183236 · Accession: 0000950123-05-011422

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AI Filing Summary & Sentiment

File numbers found in text: 333-126883

Date

September 22, 2005

Author

Not clearly detected

Form

CORRESP

Company

PLATINUM UNDERWRITERS FINANCE INC (CIK 0001183236)

Letter

Re: Platinum Underwriters Holdings, Ltd. Platinum Underwriters Finance, Inc. Registration Statement on Form S-4 Registration No. 333-126883 ------------------------------------

<PAGE>

PLATINUM UNDERWRITERS HOLDINGS, LTD. The Belvedere Building 69 Pitts Bay Road Pembroke, Bermuda HM 08

September 22, 2005

Securities and Exchange Commission Division of Corporation Finance Mail Stop 6010 100 F Street, N.E. Washington, D.C. 20549 Attention: Song P. Brandon

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, Platinum Underwriters Holdings, Ltd. and Platinum Underwriters Finance, Inc. hereby respectfully request that the effective date of the above-captioned Registration Statement be accelerated to 12:00 p.m. Eastern Time, on Monday, September 26, 2005, or as soon thereafter as practicable.

Platinum Underwriters Holdings, Ltd.

By: /s/ Michael E. Lombardozzi ----------------------------------- Name: Michael E. Lombardozzi Title: Executive Vice President, General Counsel and Secretary

Platinum Underwriters Finance, Inc.

By: /s/ Michael E. Lombardozzi ----------------------------------- Name: Michael E. Lombardozzi Title: Executive Vice President, General Counsel and Secretary

cc: Jeffrey P. Riedler Assistant Director

Linda E. Ransom Jonathan L. Freedman Dewey Ballantine LLP

Show Raw Text

<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
<PAGE>

                      PLATINUM UNDERWRITERS HOLDINGS, LTD.
                             The Belvedere Building
                               69 Pitts Bay Road
                            Pembroke, Bermuda HM 08

                                                          September 22, 2005

Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 6010
100 F Street, N.E.
Washington, D.C. 20549
Attention: Song P. Brandon

              Re:  Platinum Underwriters Holdings, Ltd.
                   Platinum Underwriters Finance, Inc.
                   Registration Statement on Form S-4
                   Registration No. 333-126883
                   ------------------------------------

Ladies and Gentlemen:

      Pursuant to Rule 461 under the Securities Act of 1933, Platinum
Underwriters Holdings, Ltd. and Platinum Underwriters Finance, Inc. hereby
respectfully request that the effective date of the above-captioned Registration
Statement be accelerated to 12:00 p.m. Eastern Time, on Monday, September 26,
2005, or as soon thereafter as practicable.

                                      Platinum Underwriters Holdings, Ltd.

                                      By: /s/ Michael E. Lombardozzi
                                          -----------------------------------
                                          Name:  Michael E. Lombardozzi
                                          Title: Executive Vice President,
                                                 General Counsel and Secretary

                                        Platinum Underwriters Finance, Inc.

                                        By: /s/ Michael E. Lombardozzi
                                            -----------------------------------
                                            Name:  Michael E. Lombardozzi
                                            Title: Executive Vice President,
                                                   General Counsel and Secretary

cc:  Jeffrey P. Riedler
     Assistant Director

     Linda E. Ransom
     Jonathan L. Freedman
     Dewey Ballantine LLP
</TEXT>
</DOCUMENT>

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