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August 10, 2011
VIA EDGAR
Jim B. Rosenberg
Senior Assistant Chief Accountant
Division of Corporation Finance
United Stated Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Jim B. Rosenberg
Senior Assistant Chief Accountant
Division of Corporation Finance
United Stated Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Enstar Group Limited Form 10-K for Fiscal Year Ended December 31, 2010 Filed March 7, 2011 File No. 001-33289 |
Dear Mr. Rosenberg:
On behalf of Enstar Group Limited as its outside securities counsel, I respectfully request an
extension of time to respond to the comments in your letter dated August 5, 2011 relating to
Enstar’s Form 10-K for the fiscal year ended December 31, 2010. In light of the travel schedules
of Enstar’s key personnel, we are requesting this extension to allow us the additional time to
consider the Staff’s comments, consult with Enstar’s independent accounting firm and to prepare
appropriate responses. Enstar intends to provide its response to the Staff’s comments on or before
September 2, 2011. I discussed this request for an extension with Frank Wyman, Staff Accountant at
the SEC, on Monday, August 8, 2011.
Thank you for your consideration.
| Sincerely, | ||||
| /s/ Robert C. Juelke
|
||||
| Drinker Biddle & Reath LLP |
| cc: | Richard J. Harris (Chief Financial Officer of Enstar) |