| February 18, 2011 |
Jim B. Rosenberg
Senior Assistant Chief Accountant
Division of Corporation Finance
U.S. Securities and Exchange Commission
450 Fifth Street, N.W., Stop 4-5
Washington, D.C. 20549
Re: Assured Guaranty Ltd.
Form 10-K for Fiscal Year Ended December 31, 2009
Form 10-Q for Quarter Ended September 30, 2010
File No. 1-32141
Dear Mr. Rosenberg:
This is to inform you that Assured Guaranty Ltd. is in receipt of your comment letter of February 4, 2011. It is our intention to respond to your comments on or before February 25, 2011.
You may contact Rob Bailenson, Chief Accounting Officer, at (212) 261-5511, 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: Mark Brunhofer, Senior Staff Accountant, Division of Corporate Finance
Ibolya Ignat, Staff Accountant, Division of Corporate Finance
Robert Bailenson, Chief Accounting Officer, Assured Guaranty Ltd.
William Findlay, Director of Accounting Policy, Assured Guaranty Ltd.