PLATINUM UNDERWRITERS HOLDINGS, LTD. The Belvedere Building 69 Pitts Bay Road Pembroke, Bermuda HM 08 September 19, 2005 Securities and Exchange Commission Division of Corporation Finance Mail Stop 6010 100 F Street, N.E. Washington, D.C. 20549 Attention: Song P. Brandon Re: Platinum Underwriters Holdings, Ltd. Platinum Underwriters Finance, Inc. Registration Statement on Form S-4 Registration No. 333-126883 ------------------------------------ Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, Platinum Underwriters Holdings, Ltd. and Platinum Underwriters Finance, Inc. hereby respectfully request that the effective date of the above-captioned Registration Statement be accelerated to 12:00 p.m. Eastern Time, on Septmeber 22, 2005, or as soon thereafter as practicable. Platinum Underwriters Holdings, Ltd. By: /s/ Joseph F. Fisher --------------------------------- Name: Joseph F. Fisher Title: Executive Vice President and Chief Financial Officer Platinum Underwriters Finance, Inc. By: /s/ Joseph F. Fisher --------------------------------- Name: Joseph F. Fisher Title: Executive Vice President and Chief Financial Officer cc: Jeffrey P. Riedler Assistant Director Linda E. Ransom Jonathan L. Freedman Dewey Ballantine LLP