-----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,
 JT3UCFqYGGjEDCsIpQdAwpwe2JBVs6IrjRyL2tEkU+UVK3PWC58gY9gdZGBOeYg9
 9LuJVFx9scyb7ZermwCxCw==

<SEC-DOCUMENT>0000000000-05-064595.txt : 20060915
<SEC-HEADER>0000000000-05-064595.hdr.sgml : 20060915
<ACCEPTANCE-DATETIME>20051230140745
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-064595
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20051230

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			STEWART W P & CO LTD
		CENTRAL INDEX KEY:			0000750443
		STANDARD INDUSTRIAL CLASSIFICATION:	SECURITY BROKERS, DEALERS & FLOTATION COMPANIES [6211]
		IRS NUMBER:				980201080
		STATE OF INCORPORATION:			X0

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		TRINITY HALL 43 CEDAR AVE PO BOX 2905
		STREET 2:		HAMILTON HM LX
		CITY:			BERMUDA
		STATE:			X0
		ZIP:			10022
		BUSINESS PHONE:		4412958585

	MAIL ADDRESS:	
		STREET 1:		C/O W P STEWART & CO INC
		STREET 2:		527 MADISON AVE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	STEWART W P & CO INC
		DATE OF NAME CHANGE:	19980320
PUBLIC REFERENCE ACCESSION NUMBER:		0001125282-05-001387
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 4561

      December 12, 2005

William P. Stewart, Jr.
Chairman and Chief Executive Officer
Trinity Hall
43 Cedar Avenue
Hamilton, HM LX
Bermuda


      Re:	W.P. Stewart & Co., Ltd.
		Form 20-F for Fiscal Year Ended December 31, 2004
		File No. 001-16245

Dear Mr. Stewart:

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.


   							Sincerely,


Joyce Sweeney
Accounting Branch Chief


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----