corresp
Enstar Group Limited
P.O. Box HM 2267
Windsor Place, 3rd Floor, 18 Queen Street
Hamilton HM JX, Bermuda
December 9, 2009
Via EDGAR
Jim B. Rosenberg
Senior Assistant Chief Accountant
Division of Corporation Finance
United States Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549
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Re: |
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Enstar Group Limited
Form 10-K for the Period Ended December 31, 2008
Filed March 5, 2009
File No. 001-33289 |
Dear Mr. Rosenberg:
As our outside securities counsel has indicated to Kei Ino, we respectfully request an extension of
time to respond to the comments in your letter dated December 4, 2009 relating to the above
referenced filing.
In light of our key personnels travel schedule and focus on the approaching end of the fiscal
year, we are requesting this extension to allow us the additional time to consider the Staffs
comments, consult with our independent public accounting firm and to prepare appropriate responses.
As indicated to Ms. Ino, we intend to provide our response on or before January 15, 2010. Thank
you for your consideration.
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Sincerely,
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/s/ Richard J. Harris
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Richard J. Harris |
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Chief Financial Officer |
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cc: Robert C. Juelke, Esq. (Drinker Biddle & Reath LLP)