SEC Company Response from OXBRIDGE RE HOLDINGS Ltd (OXBR, OXBRW) (CIK 0001584831) (OXBR) — Feb 26, 2014
OXBRIDGE RE HOLDINGS Ltd (OXBR, OXBRW) (CIK 0001584831)
Date: Feb. 26, 2014 · CIK: 0001584831 · Accession: 0001193125-14-069705
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File numbers found in text: 333-193577
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CORRESP 1 filename1.htm Acceleration Request OXBRIDGE RE HOLDINGS LIMITED February 26, 2014 VIA EDGAR Mr. Jeffrey P. Riedler, Assistant Director Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Oxbridge Re Holdings Limited Registration Statement on Form S-1, as amended File Number 333-193577 Dear Mr. Riedler: On behalf of Oxbridge Re Holdings Limited (the “Company”) and pursuant to Rule 461 under the Securities Act of 1933, as amended, we respectfully request acceleration of effectiveness of the above-referenced registration statement for Friday, February 28, 2014 at 4:00 p.m., Eastern time, or as soon thereafter as practicable. In connection with the foregoing, the Company hereby acknowledges that: • Should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; • The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and • The Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Please confirm the date and time of effectiveness of the registration statement to our counsel, Curt P. Creely at Foley & Lardner LLP, at (813) 225-4122. Very truly yours, Oxbridge Re Holdings Limited By: /s/ Wrendon Timothy Wrendon Timothy Its: Financial Controller and Secretary