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| August 28, 2012 |
Jim B. Rosenberg
Senior Assistant Chief Accountant
Division of Corporation Finance
U.S. Securities and Exchange Commission
450 Fifth Street, N.W., Stop 4-5
Washington, D.C. 20549
Re: | Assured Guaranty Ltd. |
| Form 10-K for Fiscal Year Ended December 31, 2011 |
| Form 10-Q for Quarter Ended March 31, 2012 |
| File No. 1-32141 |
Dear Mr. Rosenberg:
This is to inform you that Assured Guaranty Ltd. is in receipt of your comment letter of August 16, 2012. It is our intention to respond to your comments on or before September 7, 2012.
You may contact William Findlay, Managing Director, Accounting Policy and Controls, at (212) 261-5508, or me, at (212) 261-5511, if you have any questions.
| Sincerely, |
|
|
| /s/Robert A. Bailenson |
| Robert A. Bailenson |
| Chief Financial Officer |
| Assured Guaranty Ltd. |
cc: Gus Rodriguez, Accounting Branch Chief, Division of Corporate Finance
Ibolya Ignat, Staff Accountant, Division of Corporate Finance