Exhibit 15
| PricewaterhouseCoopers LLP |
| 300 Madison Avenue |
| New York NY 10017 |
| Telephone (646) 471-3000 |
| Direct Phone (646)471-7296 |
| Direct Fax (813)990-6482 |
August 8, 2007 | www.pwc.com |
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Commissioners:
We are aware that our report dated August 8, 2007 on our review of interim financial information of Arch Capital Group Ltd. (the “Company”) for the three and six month periods ended June 30, 2007 and 2006 and included in the Company’s quarterly report on Form 10-Q for the quarter ended June 30, 2007 is incorporated by reference in the Registration Statement on Forms S-3 (Registration No. 33-34499, Registration No. 333-82612, Registration No. 333-110190, Registration No. 333-117099 and Registration No. 333-135421) and in the Registration Statements on Forms S-8 (Registration No. 33-99974, Registration No. 333-86145, Registration No. 333-72182, Registration No. 333-82772, Registration No. 333-98971, Registration No. 333-124422 and Registration No. 333-142835).
Very truly yours,
/s/ PricewaterhouseCoopers LLP |
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PricewaterhouseCoopers LLP |
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