Arch Capital Group Ltd.
Wessex House, 4th Floor
Hamilton HM 12
Bermuda
July 8, 2009
Mr. Jim B. Rosenberg
Senior Assistant Chief Accountant
Division
of Corporation Finance
Securities and Exchange Commission
Mail Stop 4720
450 Fifth Street, N.W.
Washington, D.C. 20549
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Re: |
Arch Capital Group Ltd. |
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Form 10-K for Fiscal Year Ended December 31, 2008 |
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Form 10-Q for Fiscal Quarter Ended March 31, 2009 |
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File No. 001-16209 |
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Dear Mr. Rosenberg:
We acknowledge receipt of your letter, dated July 1, 2009, setting forth the comments of the staff of the Securities and Exchange Commission relating to the Form 10-K and Form 10-Q of Arch Capital Group Ltd. (the “Company”) for the fiscal year ended December 31, 2008 and fiscal quarter ended March 31, 2009, respectively (File No. 001-16209). As previously indicated, the Company proposes to provide its responses to the comment letter on or before July 31, 2009.
If you have any questions in the interim, please do not hesitate to telephone me at (441) 278-9253 or Louis Petrillo at (914) 872-3610.
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Sincerely, |
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/s/ John C.R. Hele |
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John C.R. Hele |
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Executive Vice President and Chief |
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Financial Officer |
cc: Tabatha Akins
Mary Mast
Louis Petrillo
Debra O’Connor
John Schuster, Cahill Gordon & Reindel LLP