STEVENS & LEE
LAWYERS & CONSULTANTS
620 Freedom Business Center
Suite 200
P. O. Box 62330
King of Prussia, PA 19406
(610) 205-6000 Fax (610) 337-4374
www.stevenslee.com
July 9, 2009
VIA EDGAR
Mr. Jim B. Rosenberg
Senior Assistant Chief Accountant
Division of Corporation Finance
U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
| Phone: | (202) 551-3658 | |
| Fax: | (202) 772-9217 |
| Re: | Eastern Insurance Holdings, Inc. |
Form 10-K for Fiscal year Ended December 31, 2008,
Filed on March 13, 2009
File No. 001-32899
Dear Mr. Rosenberg:
On behalf of Eastern Insurance Holdings, Inc. (the “Company”), we are writing to inform you that the Company is in receipt of your letter dated July 6, 2009, which set forth comments to the Company’s above referenced filing. The Company intends to provide a response to your letter on or before August 17, 2009.
If you have any questions with respect to the foregoing, please do not hesitate to contact me at (610) 205-6029.
| Very truly yours, |
| STEVENS & LEE |
/s/ John D. Talbot |
| John D. Talbot |
Philadelphia • Reading • Valley Forge • Lehigh Valley • Harrisburg • Lancaster • Scranton
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A PROFESSIONAL CORPORATION
