J. Brian Palmer
Vice President and Chief Accounting Officer

 

May 7, 2009          

 

Mr. Jim B. Rosenberg

Securities and Exchange Commission

Division of Corporation Finance

160 F Street N.E.

Washington, D.C. 20549

 

Dear Jim,

 

We have received your letter dated April 23, 2009.  We currently anticipate providing our responses to you by May 20, 2009.  Should you have any questions, I can be reached at (617) 725-7115.

 

Sincerely,

 

 

/s/ J. Brian Palmer

 

 

 

CC:         Ibolya Ignat

Mark Brunhofer

 

 

Corporate Headquarters:

 

Executive Offices:

White Mountains Insurance Group, Ltd.

 

White Mountains Insurance Group, Ltd.

14 Wesley Street, 5th Floor

 

80 South Main Street,  Hanover, NH 03755

Hamilton HM JX, Bermuda

 

Ph:  617-725-7115   ·   Fax: 617-725-7120

Ph: 441-278-3160   ·   Fax: 441-278-3170

 

E-mail:  bpalmer@whitemountains.com