[STEWART LETTERHEAD]
March 24, 2015
VIA EDGAR TRANSMISSION
Ms. Melissa Campbell Duru
Special Counsel
Office of Mergers and Acquisitions
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Re: | Stewart Information Services Corporation | |
Preliminary proxy Statement on Schedule 14A | ||
Filed March 9, 2015 | ||
File No. 001-02658 |
Dear Ms. Campbell Duru:
In response to your request in the letter dated March 20, 2015 relating to the above-referenced filing on Schedule 14A, Stewart Information Services Corporation (“Stewart”) hereby acknowledges the following:
1. | Stewart is responsible for the adequacy and the accuracy of the disclosure in the filing; |
2. | Comments from the Staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
3. | Stewart may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
* * *
Melissa Campbell Duru
March 24, 2015
Page 2
Very truly yours, | ||||
STEWART INFORMATION SERVICES CORPORATION | ||||
By: | /s/ John L. Killea | |||
Name: | John L. Killea | |||
Title: | Chief Legal Officer |
cc: | Richard J. Grossman, Esq. |