September 2, 2009
VIA EDGAR
Mr. Jim B. Rosenberg
Senior Assistant Chief Accountant
Division of Corporation Finance
Securities and Exchange Commission
Mail Stop 4720
100 F Street, NE
Washington, D.C. 20549
Re: | Allied World Assurance Company Holdings, Ltd |
| Form 10-K for Fiscal Year Ended December 31, 2008 |
| Filed February 27, 2009 |
| File No. 001-32938 |
Dear Mr. Rosenberg:
On behalf of Allied World Assurance Company Holdings, Ltd (the “Company”), we submit this letter in response to comments from the staff of the Securities and Exchange Commission received by letter dated August 21, 2009 (the “Comment Letter”) relating to the above-referenced filing. We are working expeditiously to respond to the Comment Letter. We currently anticipate submitting a response to the Comment Letter on or before September 15, 2009. Please do not hesitate to contact me at 441-278-5678 with any questions or concerns you may have regarding the timetable described above.
Very truly yours,
/s/ Joan H. Dillard
Joan H. Dillard
cc: | Sasha Parikh |
