[HILB ROGAL & HOBBS LETTERHEAD]
December 15, 2006
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
| Attn: | Jim B. Rosenberg |
Senior Assistant Chief Accountant
| RE: | Hilb Rogal & Hobbs Company (the “Company”) |
Form 10-K for the Fiscal Year Ended December 31, 2005
Filed March 10, 2006
File Number: 000-15981
Dear Mr. Rosenberg:
Per our conversation with Vanessa Robertson on December 14, 2006, the Company requests an additional extension until December 29, 2006 in order to finalize its response to the Staff’s comments. Please feel free to contact me if you have any questions or require any additional information with respect to the foregoing request.
| Sincerely, |
/s/ Michael Dinkins |
| Michael Dinkins |
| Executive Vice President and Chief Financial Officer |
