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SEC Company Response from CRM Holdings, Ltd. (CIK 0001338949) — Dec 16, 2005

CRM Holdings, Ltd. (CIK 0001338949)
Date: Dec. 16, 2005 · CIK: 0001338949 · Accession: 0000950123-05-014898

AI Filing Summary & Sentiment

File numbers found in text: 333-128424

Date
December 16, 2005
Author
SANDLER O'NEILL & PARTNERS, L.P.
Form
CORRESP
Company
CRM Holdings, Ltd. (CIK 0001338949)

Letter

Re: CRM Holdings, Ltd. Registration Statement on Form S-1 File No. 333-128424

<PAGE> [Investment Banking Group Logo]

December 16, 2005

VIA FACSIMILE AND EDGAR -----------------------

Division of Corporate Finance Securities and Exchange Commission 450 Fifth Street, N.W. Washington, DC 20549 ATTN: Mr. Mike McTiernan

Ladies and Gentlemen:

In accordance with Rule 461 of the Rules and Regulations of the Securities and Exchange Commission promulgated under the Securities Act of 1933, as amended, we hereby join CRM Holdings, Ltd. (the "Company") in requesting that the Company's above-referenced registration statement on Form S-1 filed on September 19, 2005, as amended by Amendment No. 1 filed November 8, 2005, by Amendment No. 2 filed November 28, 2005, by Amendment No. 3 filed December 6, 2005, by Amendment No. 4 filed December 7, 2005 and Amendment No. 5 filed on December 16, 2005, be made effective on Tuesday, December 20, 2005 at 3:00 p.m. Eastern Time, or as soon thereafter as is practicable.

Very truly yours,
SANDLER O'NEILL & PARTNERS, L.P.

Show Raw Text
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<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
<PAGE>
                                          [Investment Banking Group Logo]

                                              December 16, 2005

VIA FACSIMILE AND EDGAR
-----------------------

Division of Corporate Finance
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
ATTN: Mr. Mike McTiernan

    Re:  CRM Holdings, Ltd.
         Registration Statement on Form S-1
         File No. 333-128424

Ladies and Gentlemen:

     In accordance with Rule 461 of the Rules and Regulations of the Securities
and Exchange Commission promulgated under the Securities Act of 1933, as
amended, we hereby join CRM Holdings, Ltd. (the "Company") in requesting that
the Company's above-referenced registration statement on Form S-1 filed on
September 19, 2005, as amended by Amendment No. 1 filed November 8, 2005, by
Amendment No. 2 filed November 28, 2005, by Amendment No. 3 filed December 6,
2005, by Amendment No. 4 filed December 7, 2005 and Amendment No. 5 filed on
December 16, 2005, be made effective on Tuesday, December 20, 2005 at 3:00 p.m.
Eastern Time, or as soon thereafter as is practicable.

                                          Very truly yours,

                                          SANDLER O'NEILL & PARTNERS, L.P.

                                          By: SANDLER O'NEILL & PARTNERS, CORP.,
                                              the sole general partner

                                          By /s/ Michael Lacovara
                                             ---------------------------------
                                             Name:  Michael Lacovara
                                             Title: Vice President
</TEXT>
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