SEC Comment Letter for ASPEN INSURANCE HOLDINGS LTD (AHL, AHL-PD, AHL-PE, AHL-PF) (CIK 0001267395) (AHL-PD) — Feb 7, 2012
ASPEN INSURANCE HOLDINGS LTD (AHL, AHL-PD, AHL-PE, AHL-PF) (CIK 0001267395)
Date: Feb. 7, 2012 · CIK: 0001267395 · Accession: 0000000000-12-006705
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-31909
Letter
Re: Aspen Insurance Holdings Limited Form 10-K for the Fiscal Year Ended December 31, 2010 Filed February 25, 2011 File No. 001-31909 Dear Mr. O’Kane:
February 7, 2012
Via E-mail Mr. Christopher O’Kane Chief Executive Officer Aspen Insurance Holdings Limited 141 Front Street Hamilton, Bermuda HM19
We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Gus Rodriguez Gus Rodriguez Accounting Branch Chief
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February 7, 2012 Via E-mail Mr. Christopher O’Kane Chief Executive Officer Aspen Insurance Holdings Limited 141 Front Street Hamilton, Bermuda HM19 Re: Aspen Insurance Holdings Limited Form 10-K for the Fiscal Year Ended December 31, 2010 Filed February 25, 2011 File No. 001-31909 Dear Mr. O’Kane: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Gus Rodriguez Gus Rodriguez Accounting Branch Chief