June 1, 2006
BY EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | | Jim B. Rosenberg
Senior Assistant Chief Accountant |
| Re: | | Hub International Limited
Form 10-K for the Fiscal Year Ended December 31, 2005
Filed March 13, 2006
File Number: 001-31310 |
Dear Mr. Rosenberg:
Hub International Limited (the “Company”) hereby acknowledges receipt of the comment letter, dated May 26, 2006 (the “Comment Letter”), from the staff of the Securities and Exchange Commission concerning the above captioned Annual Report on Form 10-K for the fiscal year ended December 31, 2005.
The Company intends to respond to the Comment Letter by the end of June 2006 in accordance with the protocol set forth in the Comment Letter.
We appreciate your assistance in this matter. Please direct all questions or comments regarding this filing to me at 312-279-4886.
Sincerely,
/s/ Marianne D. Paine
Marianne D. Paine
Chief Legal Officer
| cc: | | Martin P. Hughes
Dennis J. Pauls
Hub International Limited
Adam M. Givertz
Shearman & Sterling LLP |
