Schedule 13G

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

SCHEDULE 13G

Under the Securities Exchange Act of 1934
(Amendment No. ___)*

Tower Group, Inc.

(Name of Issuer)

Common Stock

(Title of Class of Securities)

891777104

(CUSIP Number)

December 31, 2009

(Date of Event Which Requires Filing of this Statement)

Check the appropriate box to designate the rule pursuant to which this Schedule is filed:

o Rule 13d-1(b)

o Rule 13d-1(c)

þ Rule 13d-1(d)

* The remainder of this cover page shall be filled out for a reporting person’s initial filing on this form with respect to the subject class of securities, and for any subsequent amendment containing information which would alter the disclosures provided in a prior cover page.

The information required in the remainder of this cover page shall not be deemed to be “filed” for the purpose of Section 18 of the Securities Exchange Act of 1934 (“Act”) or otherwise subject to the liabilities of that section of the Act but shall be subject to all other provisions of the Act (however, see the Notes).


CUSIP No.		891777104


1	NAMES OF REPORTING PERSONS Michael H. Lee


2	CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP
	(a) o
	(b) o

3	SEC USE ONLY



4	CITIZENSHIP OR PLACE OF ORGANIZATION

	United States of America

		5	SOLE VOTING POWER

NUMBER OF			3,109,860

SHARES		6	SHARED VOTING POWER
BENEFICIALLY
OWNED BY			83,700

EACH		7	SOLE DISPOSITIVE POWER
REPORTING
PERSON			3,109,860

WITH:		8	SHARED DISPOSITIVE POWER

			83,700

9	AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

	3,193,560

10	CHECK IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES

	o

11	PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)

	8.6%

12	TYPE OF REPORTING PERSON

	IN

SCHEDULE 13G


Item 1(a)		Name of Issuer.

Tower Group, Inc., a Delaware Corporation


Item 1(b)		Address of Issuer’s Principal Executive Offices.

120 Broadway, 31^st Floor
New York, NY 10271


Item 2(a)		Name of Person Filing.

Michael H. Lee


Item 2(b)		Address of Principal Business Office.

120 Broadway, 31^st Floor
New York, NY 10271


Item 2(c)		Place of Organization.

United States of America


Item 2(d)		Title of Class of Securities.

Common Stock


Item 2(e)		CUSIP Number.

891777104


Item 3		Reporting Person.

Michael H. Lee


Item 4		Ownership.

	(a)		Amount Beneficially Owned: 3,193,560

	(b)		Percent of Class: 8.6%

	(c)		Number of Shares as to which such person has:

(i)

Sole power to vote or to direct vote: 3,109,860

(ii)

Shared power to vote or to direct the vote: 83,700 shares issuable upon the exercise of stock options held by Helen Lee, Mr. Lee’s wife.

(iii)

Sole power to dispose or to direct the disposition of: 3,109,860

(iv)

Shared power to dispose or to direct the disposition of: 83,700


Item 5		Ownership of Five Percent or Less of a Class.

Not Applicable


Item 6		Ownership of More Than Five Percent on Behalf of Another Person.

Not Applicable


Item 7		Identification and Classification of the Subsidiary which Acquired the Security Being Reported On by the Parent Holding Company.

Not applicable


Item 8		Identification and Classification of Members of the Group.

Not Applicable


Item 9		Notice of Dissolution of Group.

Not Applicable


Item 10		Certification.

SIGNATURE

After reasonable inquiry and to the best of my knowledge and belief, I certify that the information set forth in this statement is true, complete and correct.

Date: February 16, 2010


By:	/s/ Michael H. Lee
	Name:	Michael H. LEE
	Title:	President, CEO & Chairman of the Board