Safety Insurance
20 Custom House Street
Boston, Massachusetts 02110
VIA EDGAR
February 6, 2007
Jim B. Rosenberg
Senior Assistant Chief Accountant
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: |
| Safety Insurance Group, Inc. |
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| Form 10-K for Fiscal Year Ended December 31, 2005 |
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| File No. 000-50070 |
Dear Mr. Rosenberg:
In connection with our response of February 1, 2007 Safety Insurance Group, Inc. (the “Company”) acknowledges that:
· the Company is responsible for the adequacy and accuracy of the disclosure in the filing;
· staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
· the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
At your convenience, we are available to discuss any of these comments in a conference call. Please feel free to contact Edward N. Patrick, Jr., Vice President Underwriting, at (617) 951-0600, Extension 1201, or me at (617) 951-0600, Extension 4012 at your earliest convenience.
Very truly yours, |
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/s/William J. Begley, Jr. |
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Vice President, Chief Financial Officer and Secretary |
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