April 26, 2006
VIA EDGAR
Zafar Hasan
Attorney-Advisor
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| Re: | Eastern Insurance Holdings, Inc. |
Registration Statement on Form S-1
File No. 333-128913
Dear Mr. Hasan:
The undersigned hereby requests that the Registration Statement of Eastern Insurance Holdings, Inc. on Form S-1 filed on October 11, 2005 (No. 333-128913), as amended by pre-effective Amendment No. 1 filed on December 16, 2005, pre-effective Amendment No. 2 filed on January 20, 2006, pre-effective Amendment No. 3 filed on April 4, 2006, and pre-effective Amendment No. 4 filed on April 20, 2006, be declared effective at 5:00 P.M., Eastern Time, April 26, 2006.
We are aware of our respective responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed public offering of the securities specified in the above mentioned Registration Statement.
| Sincerely, |
| Eastern Insurance Holdings, Inc. |
/s/ Kevin M. Shook |
| Kevin M. Shook |
| Chief Financial Officer |
