November 7, 2011
Mr. Jim B. Rosenberg
Senior Assistant Chief Accountant
United States Securities and Exchange Commission
Division of Corporate Finance
Mail Stop 6010
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Affirmative Insurance Holdings, Inc. |
Form 10-K for Fiscal Year Ended December 31, 2010
Filed March 31, 2011
File No. 000-50795
Dear Mr. Rosenberg:
We are in receipt of that certain correspondence dated October 25, 2011 (the “Comment Letter”), from the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission (the “Commission”) with respect to the Form 10-K for the year ended December 31, 2010, of Affirmative Insurance Holdings, Inc. (“Affirmative”).
In the Comment Letter, you indicated that we should respond to the comments contained therein within ten (10) business days or tell the Staff when we will provide a response. We appreciate the Staff’s comments, and wish to ensure that we have sufficient time to respond to the Comment Letter appropriately. Accordingly, this correspondence will confirm that we will submit a written response to the Staff’s comments in the Comment Letter on or beforeMonday, November 21, 2011.
Thank you for your attention to this matter. If you have any questions or comments, please do not hesitate to contact the undersigned.
| Sincerely, |
| /s/ Michael J. McClure |
Michael J. McClure Executive Vice President & Chief Financial Officer Affirmative Insurance Holdings, Inc. 4450 Sojourn Drive, Suite 500 Addison, Texas 75001 Telephone: (630) 560-7205 Facsimile: (630) 560-7013 E-Mail:michael.mcclure@affirmativeinsurance.com |
