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SEC Company Response from ASPEN INSURANCE HOLDINGS LTD (AHL, AHL-PD, AHL-PE, AHL-PF) (CIK 0001267395) (AHL-PD) — Dec 27, 2017

ASPEN INSURANCE HOLDINGS LTD (AHL, AHL-PD, AHL-PE, AHL-PF) (CIK 0001267395)
Date: Dec. 27, 2017 · CIK: 0001267395 · Accession: 0001267395-17-000086

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File numbers found in text: 001-31909

Referenced dates: December 20, 2017

Date
December 22, 2017
Author
Silvia Martinez
Form
CORRESP
Company
ASPEN INSURANCE HOLDINGS LTD (AHL, AHL-PD, AHL-PE, AHL-PF) (CIK 0001267395)

Letter

Division of Corporation Finance Office of Healthcare & Insurance United States Securities and Exchange Commission Aspen Insurance Holdings Limited Form 10-K for the Fiscal Year Ended December 31, 2016 Filed February 22, 2017 File No. 001-31909

Dear Ms. Vanjoske:

I refer to your letter of December 20, 2017 in relation to the above addressed to Scott Kirk, Chief Financial Officer of Aspen Insurance Holdings Limited. I also refer to our telephone conversation yesterday.

Aspen Insurance Holdings Limited notes the content of your letter and will respond within a timely manner. A number of your comments, however, relate to issues of detail which will require considerable coordination, both internally and with our external advisors. Given the timing of receipt of your letter and the pending holiday period we do not believe that it will be possible to facilitate this within the 10 business day response period your have requested.

Accordingly, as discussed on our telephone conversation yesterday, I am writing to advise that Aspen Insurance Holdings Limited has requested to respond to the comments in your letter by January 10, 2018. I trust that in light of the explanation set out above this timeframe is acceptable. If you would like to discuss this issue further, please do not hesitate to contact me at +44 207 184 8189 or via email at silvia.martinez@aspen.co.

Yours sincerely,

/s/ Silvia Martinez

Silvia Martinez

Associate Group General Counsel

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CORRESP
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		Document

December 22, 2017

VIA EMAIL AND EDGAR

Lisa Vanjoske

Division of Corporation Finance

Office of Healthcare & Insurance

United States Securities and Exchange Commission

100 F Street N.E.

Washington D.C. 20549

Re:     Letter Dated December 20, 2017

Aspen Insurance Holdings Limited

Form 10-K for the Fiscal Year Ended December 31, 2016

Filed February 22, 2017

File No. 001-31909

Dear Ms. Vanjoske:

I refer to your letter of December 20, 2017 in relation to the above addressed to Scott Kirk, Chief Financial Officer of Aspen Insurance Holdings Limited. I also refer to our telephone conversation yesterday.

Aspen Insurance Holdings Limited notes the content of your letter and will respond within a timely manner. A number of your comments, however, relate to issues of detail which will require considerable coordination, both internally and with our external advisors. Given the timing of receipt of your letter and the pending holiday period we do not believe that it will be possible to facilitate this within the 10 business day response period your have requested.

Accordingly, as discussed on our telephone conversation yesterday, I am writing to advise that Aspen Insurance Holdings Limited has requested to respond to the comments in your letter by January 10, 2018. I trust that in light of the explanation set out above this timeframe is acceptable. If you would like to discuss this issue further, please do not hesitate to contact me at +44 207 184 8189 or via email at silvia.martinez@aspen.co.

Yours sincerely,

/s/ Silvia Martinez

Silvia Martinez

Associate Group General Counsel

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