[Safety Insurance Letterhead]
August 12, 2009
VIA EDGAR
Jim B. Rosenberg
Senior Assistant Chief Accountant
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549-4720
Re: | Safety Insurance Group, Inc. |
| Form 10-K for the Fiscal Year Ended December 31, 2008 |
| Filed March 13, 2009 |
| File Number: 0-50070 |
Dear Mr. Rosenberg,
We have received your letter dated July 29, 2009 in which you requested additional information regarding Safety Insurance Group’s disclosures pertaining to investments.
We are requesting an extension of time to file a response to your comments. We plan on providing a detailed response to all comments on or before September 1, 2009.
We appreciate the opportunity to work with your staff to enhance the overall disclosures in our public filings.
Please feel free to contact me at (877) 951-6412 should you have any questions.
Sincerely,
/s/ William J. Begley, Jr. |
|
Vice President, Chief Financial Officer | |
and Secretary | |
cc: | Sasha Parikh |
| Staff Accountant |
| Securities and Exchange Commission |
