| June 27, 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, 2010 |
| Filed March 1, 2011 |
| File No. 1-32141 |
Dear Mr. Rosenberg:
This is to inform you that Assured Guaranty Ltd. is in receipt of your comment letter of June 14, 2011. It is our intention to respond to your comments on or before July 6, 2011.
You may contact William Findlay, Managing Director, Accounting Policy, at (212) 261-5508, or me, at (212) 261-5511, if you have any questions.
| Sincerely, |
|
|
| s/Robert Bailenson |
| Robert Bailenson |
| Chief Financial Officer |
| Assured Guaranty Ltd. |
cc: | Mark Brunhofer, Senior Staff Accountant, Division of Corporate Finance |
| Kei Nakada, Staff Accountant, Division of Corporate Finance |
| William Findlay, Managing Director of Accounting Policy, Assured Guaranty Ltd. |