SEC Comment Letter for ASPEN INSURANCE HOLDINGS LTD (AHL, AHL-PD, AHL-PE, AHL-PF) (CIK 0001267395) (AHL-PD) — Jan 17, 2014
ASPEN INSURANCE HOLDINGS LTD (AHL, AHL-PD, AHL-PE, AHL-PF) (CIK 0001267395)
Date: Jan. 17, 2014 · CIK: 0001267395 · Accession: 0000000000-14-002764
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-31909
Letter
January 17 , 2014 Via E-mail Mr. John Worth Chief Financial Officer Aspen Insurance Holding Limited 141 Front Street Hamilton, Bermuda HM 19
Re: Aspen Insurance Holding Limited Form 10-K for the Year Ended December 31 , 2012 Filed February 26, 201 3 File No. 001-31909
Dear M r. Worth :
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the Unite d States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Andrew Mew
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January 17 , 2014 Via E-mail Mr. John Worth Chief Financial Officer Aspen Insurance Holding Limited 141 Front Street Hamilton, Bermuda HM 19 Re: Aspen Insurance Holding Limited Form 10-K for the Year Ended December 31 , 2012 Filed February 26, 201 3 File No. 001-31909 Dear M r. Worth : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the Unite d States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Andrew Mew Andrew Mew Accounting Branch Chief