MGIC INVESTMENT CORPORATION
MGIC Plaza
250 East Kilbourn Avenue
Milwaukee, WI 53202
March 18, 2008
Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549
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| Re: | | MGIC Investment Corporation — Registration Statement on Form S-1
(Registration No. 333-149506) |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned Registrant hereby requests that the above-referenced Registration Statement be declared effective at 4:00 p.m. Eastern Time on March 24, 2008, or as soon as is practicable thereafter.
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| | Very truly yours,
MGIC INVESTMENT CORPORATION
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| | By: | /s/ J. Michael Lauer | |
| | | J. Michael Lauer | |
| | | Executive Vice President and Chief Financial Officer | |
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