Via Facsimile and U.S. Mail Mail Stop 6010 March 10, 2006 Mr. Andreas Zdrenyk Chief Financial Officer and Chief Information Officer Converium Holding AG General Guisan-Quai 26 8022 Zurich Switzerland Re:	Coverium Holding AG 	Form 20-F for Fiscal Year Ended December 31, 2004 	Filed June 30, 2005 	File No. 333-14106 Dear Mr. Zdrenyk: We have completed our review of your Form 20-F and have no further comments at this time. 								Sincerely, 								Joseph J. Roesler 								Accounting Branch Chief ?? ?? ?? ?? Mr. Andreas Zdrenyk Converium Holding AG Page 1