PLATINUM UNDERWRITERS HOLDINGS, LTD.
                             THE BELVEDERE BUILDING
                                69 PITTS BAY ROAD
                             PEMBROKE, BERMUDA HM 08

                                September 21, 2005

CONFIDENTIAL

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:

                  Under the Securities Act of 1933, as amended, Platinum
Underwriters Holdings, Ltd. ("Platinum Holdings") and Platinum Underwriters
Finance, Inc. ("Platinum Finance") have filed the above-captioned Registration
Statement.

                  Platinum Holdings and Platinum Finance each hereby
acknowledges that: (1) the action of the Securities and Exchange Commission (the
"Commission") or its staff (the "Staff") acting pursuant to delegated authority
in declaring the Registration Statement effective does not foreclose the
Commission from taking any action with respect to the filing; (2) the action of
the Commission or the Staff acting pursuant to delegated authority in declaring
the Registration Statement effective does not relieve Platinum Holdings and
Platinum Finance from their full responsibility for the adequacy and accuracy of
the disclosure in the filing; and (3) should the Commission or the Staff declare
the Registration Statement effective, neither Platinum Holdings nor Platinum
Finance may assert this action as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the United States.

                                    Very truly yours,

                                    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:  Executive Vice President
                                           Title: and Chief Financial Officer