July 31, 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 July 28, 2006 (the “Comment Letter”), from the staff of the Securities and Exchange Commission, regarding the above captioned annual report on Form 10-K.
The Company intends to respond to the Comment Letter by the end of August 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 matter to me at 312-279-4886.
Sincerely,
/s/ W. Kirk James |
| W. Kirk James |
| Vice President, Secretary & Chief Corporate Development Officer |
| cc: | Marianne Paine |
