-----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,
 UXbt4dg9NfiPMmzIbc8/gYxy2hDGLkP2AB3BFGxLPFOP5hn4Q3CM2sCRGxprvyOU
 /iLciRryfXlH+AbPOVzWzA==

<SEC-DOCUMENT>0000009346-06-000031.txt : 20070326
<SEC-HEADER>0000009346-06-000031.hdr.sgml : 20070326
<ACCEPTANCE-DATETIME>20061116130517
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000009346-06-000031
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20061116

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BALDWIN & LYONS INC
		CENTRAL INDEX KEY:			0000009346
		STANDARD INDUSTRIAL CLASSIFICATION:	FIRE, MARINE & CASUALTY INSURANCE [6331]
		IRS NUMBER:				350160330
		STATE OF INCORPORATION:			IN
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1099 N MERIDIAN ST
		STREET 2:		STE 700
		CITY:			INDIANAPOLIS
		STATE:			IN
		ZIP:			46204
		BUSINESS PHONE:		3176369800

	MAIL ADDRESS:	
		STREET 1:		1099 NORTH MERIDIAN ST
		STREET 2:		STE 700
		CITY:			INDIANAPOLIS
		STATE:			IN
		ZIP:			46204

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BALDWIN H C AGENCY INC
		DATE OF NAME CHANGE:	19720309
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
[GRAPHIC OMITTED][GRAPHIC OMITTED]

BALDWIN & LYONS, INC.                                         G. PATRICK CORYDON
                                                  SENIOR VICE PRESIDENT / C.F.O.
[GRAPHIC OMITTED]
1099 North Meridian Street                                     Fax: 317-715-9610
Indianapolis, IN 46204                       E-mail: corydon@baldwinandlyons.com
(317) 636-9800


November 15, 2006

Dana Hartz
Staff Accountant
United States Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549

            RE: Form 10-K for the fiscal year ended December 31, 2005
                               File No. 000-05534

Dear Ms. Hartz :

We are in receipt of Mr. Rosenberg's letter dated November 15, 2006 regarding
certain disclosures in our above referenced Form 10-K.

In consideration of the impending holidays and the fact that item 4 of the
letter will require us to create a sensitivity analysis which currently does not
exist, we respectfully request an extension of your response deadline until
December 17, 2006.

Regards,

/s/ G. Patrick Corydon
- ----------------------


VIA FACSIMILE (202-772-9217)
ORIGINAL TO BE FILED ON EDGAR


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