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SEC Company Response from PLATINUM UNDERWRITERS FINANCE INC (CIK 0001183236) — Oct 20, 2005

PLATINUM UNDERWRITERS FINANCE INC (CIK 0001183236)
Date: Oct. 20, 2005 · CIK: 0001183236 · Accession: 0000950123-05-012335

AI Filing Summary & Sentiment

File numbers found in text: 333-128967

Date
October 20, 2005
Author
Not clearly detected
Form
CORRESP
Company
PLATINUM UNDERWRITERS FINANCE INC (CIK 0001183236)

Letter

LETTER TO THE S.E.C.

PLATINUM UNDERWRITERS HOLDINGS, LTD.

The Belvedere Building

69 Pitts Bay Road

Pembroke, Bermuda HM 08

October 20, 2005

CONFIDENTIAL

Securities and Exchange Commission

Division of Corporation Finance

Mail Stop 6010

100 F Street, N.E.

Washington, D.C. 20549

Attention: Gregory S. Belliston

Re:

Platinum Underwriters Holdings, Ltd.

Platinum Underwriters Finance, Inc.

Registration Statement on Form S-4

Registration No. 333-128967

Ladies and Gentlemen:

Under the Securities Act of 1933, as amended, Platinum Underwriters Holdings, Ltd. (“Platinum Holdings”) and Platinum Underwriters Finance, Inc. (“Platinum Finance”) have filed the above-captioned Registration Statement.

Platinum Holdings and Platinum Finance each hereby acknowledges that: (1) the action of the Securities and Exchange Commission (the “Commission”) or its staff (the “Staff”) acting pursuant to delegated authority in declaring the Registration Statement effective does not foreclose the Commission from taking any action with respect to the filing; (2) the action of the Commission or the Staff acting pursuant to delegated authority in declaring the Registration Statement effective does not relieve Platinum Holdings and Platinum Finance from their full responsibility for the adequacy and accuracy of the disclosure in the filing; and (3) should the Commission or the Staff declare the Registration Statement effective, neither Platinum Holdings nor Platinum Finance may assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly yours,
Platinum Underwriters Holdings, Ltd.

Show Raw Text
CORRESP
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filename1.htm

LETTER TO THE S.E.C.

PLATINUM UNDERWRITERS HOLDINGS, LTD.

The Belvedere Building

69 Pitts Bay Road

Pembroke, Bermuda HM 08

October 20, 2005

CONFIDENTIAL

Securities and Exchange Commission

Division of Corporation Finance

Mail Stop 6010

100 F Street, N.E.

Washington, D.C. 20549

Attention: Gregory S. Belliston

              Re:

    Platinum Underwriters Holdings, Ltd.

Platinum Underwriters Finance, Inc.

Registration Statement on Form S-4

Registration No. 333-128967

Ladies and Gentlemen:

          Under the Securities Act of 1933, as amended, Platinum Underwriters Holdings, Ltd. (“Platinum
Holdings”) and Platinum Underwriters Finance, Inc. (“Platinum Finance”) have filed the
above-captioned Registration Statement.

          Platinum Holdings and Platinum Finance each hereby acknowledges that: (1) the action of the
Securities and Exchange Commission (the “Commission”) or its staff (the “Staff”) acting pursuant to
delegated authority in declaring the Registration Statement effective does not foreclose the
Commission from taking any action with respect to the filing; (2) the action of the Commission or
the Staff acting pursuant to delegated authority in declaring the Registration Statement effective
does not relieve Platinum Holdings and Platinum Finance from their full responsibility for the
adequacy and accuracy of the disclosure in the filing; and (3) should the Commission or the Staff
declare the Registration Statement effective, neither Platinum Holdings nor Platinum Finance may
assert this action as a defense in any proceeding initiated by the Commission or any person under
the federal securities laws of the United States.

    Very truly yours,

Platinum Underwriters Holdings, Ltd.

    By:
    /s/  Michael E. Lombardozzi

    Name:
    Michael E. Lombardozzi

    Title:
    Executive Vice President, General Counsel and Chief Administrative Officer

    Platinum Underwriters Finance, Inc.

    By:
    /s/  Joseph F. Fisher

    Name:
    Joseph F. Fisher

    Title:
    Executive Vice President and Chief Financial Officer