August 3, 2009
Jim B. Rosenberg
Senior Assistant Chief Accountant
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E., Stop 4720
Washington, D.C. 20549
Re: | Assured Guaranty Ltd. |
| Form 10-K for Fiscal Year Ended December 31, 2008 |
| Form 10-Q for Quarter Ended March 31, 2009 |
| File No. 001-32141 |
Dear Mr. Rosenberg:
This is to inform you that Assured Guaranty Ltd. is in receipt of your comment letter of July 22, 2009. It is our intention to respond to your comments on or before August 13, 2009.
You may contact Rob Bailenson, Chief Accounting Officer, at (212) 261-5511, Bill Findlay, Director of Accounting Policy, at (212) 261-5508, or me, at (212) 408-6066, if you have any questions.
| Sincerely, |
|
|
| /s/Robert B. Mills |
| Robert B. Mills |
| Chief Financial Officer |
| Assured Guaranty Ltd. |
cc: | Joel Parker, Accounting Branch Chief, Division of Corporate Finance |
| Robert Bailenson, Chief Accounting Officer, Assured Guaranty Ltd. |
| Bill Findlay, Director of Accounting Policy, Assured Guaranty Ltd. |