CORRESP 1 filename1.htm Acceleration Request


February 26, 2014


Mr. Jeffrey P. Riedler, Assistant Director

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549


  Re: Oxbridge Re Holdings Limited
    Registration Statement on Form S-1, as amended
    File Number 333-193577

Dear Mr. Riedler:

On behalf of Oxbridge Re Holdings Limited (the “Company”) and pursuant to Rule 461 under the Securities Act of 1933, as amended, we respectfully request acceleration of effectiveness of the above-referenced registration statement for Friday, February 28, 2014 at 4:00 p.m., Eastern time, or as soon thereafter as practicable. In connection with the foregoing, the Company hereby acknowledges that:


    Should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;


    The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and


    The Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please confirm the date and time of effectiveness of the registration statement to our counsel, Curt P. Creely at Foley & Lardner LLP, at (813) 225-4122.


Very truly yours,


Oxbridge Re Holdings Limited


/s/ Wrendon Timothy

  Wrendon Timothy
Its:   Financial Controller and Secretary