White Mountains Insurance (WTM) CORRESP Correspondence with SEC

	J. Brian Palmer Vice President and Chief Accounting Officer
	October 5, 2010

Mr. Jim B. Rosenberg

Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.E.

Washington, D.C. 20549

Dear Jim,

We received your letter dated September 21, 2010.  We currently anticipate providing our responses to you by October 29, 2010.  Should you have any questions, I can be reached at (617) 725-7115.

Sincerely,

/s/ J. Brian Palmer

CC:Frank Wyman

Lisa Vanjoske

Corporate Headquarters:
White Mountains Insurance Group, Ltd.
14 Wesley Street, 5th Floor
Hamilton HM JX, Bermuda
Ph: 441-278-3160 ó Fax: 441-278-3170 Executive Offices:
White Mountains Insurance Group, Ltd.
80 South Main Street, Hanover, NH 03755
Ph: 617-725-7115 ó Fax: 617-725-7120
E-mail: bpalmer@whitemountains.com