January 5, 2007
VIA FEDERAL EXPRESS AND EDGAR
Division of Corporate Finance
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
| | |
Attention: | | Jim B. Rosenberg, Senior Assistant Chief Accountant |
| | Don Abbott, Senior Staff Accountant |
| | Frank Wyman, Staff Accountant |
Re: Max Re Capital Ltd.
Form 10-K/A for fiscal year ended December 31, 2005
File No. 000-33047
Dear Mr. Rosenberg,
On behalf of Max Re Capital Ltd., please accept this letter as our request for an extension in regard to our responses to your comment letter dated December 21, 2006. We are unable to complete our responses within the ten day deadline and are requesting additional time with an anticipated filing date of no later than January 19, 2007. We will make every effort to provide our responses to you as soon as possible.
I trust that this proposed timing will be acceptable. If you have any questions or find our proposed timing to be unacceptable, please contact me as soon as possible.
Very truly yours,
|
/s/ Joe Roberts |
Joe Roberts |
Controller |
Max Re Capital Ltd. |
MAX RE CAPITAL LTD. MAX RE HOUSE, 2 FRONT STREET, HAMILTON HM11
P.O. BOX HM 2565, HAMILTON HM KX, BERMUDA
T 441 296 8800F 441 296 8811E info@maxre.bm
www.maxre.bm