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Dewey
& LeBoeuf LLP
1301
Avenue of the Americas
New
York, NY 10019-6092
tel +1
212 259 8185
fax +1
212 649 9483
mricciardi@dl.com
|
May
2,
2008
BY
FEDERAL EXPRESS
Mr.
Jeffrey P. Riedler
Assistant
Director
Division
of Corporate Finance
United
States Securities and Exchange Commission
100
F
Street, N.E.
Washington,
DC 20549
| Re: |
Maiden
Holdings, Ltd.
Registration
Statement on Form S-1
File
No. 333-146137
|
Dear
Mr.
Riedler:
On
behalf
of Maiden Holdings, Ltd. (the “Company”), the undersigned respectfully requests
acceleration of the above-mentioned Registration Statement on Form S-1 to May
6,
2008 at 9:00 a.m. (Eastern Time), or as soon as practicable.
In
connection herewith, the Company hereby acknowledges the following:
| · |
Should
the Commission or the staff, acting pursuant to delegated authority,
declare the filing effective, it does not foreclose the Commission
from
taking any action with respect to the
filing;
|
| · |
The
action of the Commission or the staff, acting pursuant to delegated
authority, in declaring the filing effective, does not relieve the
Company
from its full responsibility for the adequacy and accuracy of the
disclosure in the filing; and
|
Mr.
Jeffrey P. Riedler
May
2,
2008
Page
2
| · |
The
Company may not assert this action as a defense in any proceeding
initiated by the Commission or any person under the federal securities
laws of the United States.
|
| Sincerely, | |
|
/s/
Matthew M. Ricciardi
Matthew
M. Ricciardi
|
|
cc:
|
Max
G. Caviet
Maiden
Holdings, Ltd.
48
Par-la-Ville Road, Suite 1141
Hamilton
HM 11, Bermuda
|