VIA EDGAR and E-MAIL
March 24, 2025
Division of Corporation Finance
Office of Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
| Re: | Fairfax Financial Holdings Limited |
Allied World Assurance Company Holdings, Ltd
Registration Statement on Form F-4 (File Nos. 333-285834 and 333-285834-01)
To Whom It May Concern:
On behalf of Fairfax Financial Holdings Limited, a corporation incorporated under the laws of Canada, and Allied World Assurance Company Holdings, Ltd, an exempted company limited by shares incorporated under the laws of Bermuda, we hereby request that the U.S. Securities and Exchange Commission declare the Registration Statement effective as of 4:00 p.m., New York time, on Wednesday, March 26, 2025, or as soon as possible thereafter.
If the Staff has any questions, please contact Christopher R. Bornhorst, Esq. of Torys LLP at cbornhorst@torys.com or (212) 880-6047.
Sincerely,
FAIRFAX FINANCIAL HOLDINGS LIMITED
| By: | /s/ Amy Sherk | |
| Name: Amy Sherk | ||
| Title: Vice President and Chief Financial Officer |
ALLIED WORLD ASSURANCE COMPANY HOLDINGS, LTD
| By: | /s/ Michael Cann | |
| Name: Michael Cann | ||
| Title: Vice President, Bermuda Controller |