PLATINUM UNDERWRITERS HOLDINGS, LTD.
The Belvedere Building
69 Pitts Bay Road
Pembroke, Bermuda HM 08
September 22, 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
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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 Monday, September 26,
2005, or as soon thereafter as practicable.
Platinum Underwriters Holdings, Ltd.
By: /s/ Michael E. Lombardozzi
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Name: Michael E. Lombardozzi
Title: Executive Vice President,
General Counsel and Secretary
Platinum Underwriters Finance, Inc.
By: /s/ Michael E. Lombardozzi
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Name: Michael E. Lombardozzi
Title: Executive Vice President,
General Counsel and Secretary
cc: Jeffrey P. Riedler
Assistant Director
Linda E. Ransom
Jonathan L. Freedman
Dewey Ballantine LLP