-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, Cbm685P7lMYzmOUZFzKIAFA5gC1/iFKdTeV3pfvN4GYZek6lw9Wv34D4hev/u/Ma kY9CZ6X2njuLVAX+Ndc4vg== 0000950123-09-069511.txt : 20100419 0000950123-09-069511.hdr.sgml : 20100419 20091209145422 ACCESSION NUMBER: 0000950123-09-069511 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20091209 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Enstar Group LTD CENTRAL INDEX KEY: 0001363829 STANDARD INDUSTRIAL CLASSIFICATION: FIRE, MARINE & CASUALTY INSURANCE [6331] IRS NUMBER: 999999999 STATE OF INCORPORATION: D0 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: P.O. BOX HM 2267, WINDSOR PLACE, 3RD FL. STREET 2: 18 QUEEN STREET CITY: HAMILTON STATE: D0 ZIP: HM JX BUSINESS PHONE: 441-292-3645 MAIL ADDRESS: STREET 1: P.O. BOX HM 2267, WINDSOR PLACE, 3RD FL. STREET 2: 18 QUEEN STREET CITY: HAMILTON STATE: D0 ZIP: HM JX FORMER COMPANY: FORMER CONFORMED NAME: Castlewood Holdings LTD DATE OF NAME CHANGE: 20060523 CORRESP 1 filename1.htm 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
Re:   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 personnel’s 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 Staff’s 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.
         
  Sincerely,
 		  
  /s/ Richard J. Harris    
  Richard J. Harris   
  Chief Financial Officer   
cc: Robert C. Juelke, Esq. (Drinker Biddle & Reath LLP)

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