<SEC-DOCUMENT>0001193125-22-291217.txt : 20221228
<SEC-HEADER>0001193125-22-291217.hdr.sgml : 20221228
<ACCEPTANCE-DATETIME>20221122165500
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ACCESSION NUMBER:		0001193125-22-291217
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20221122

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Arthur J. Gallagher & Co.
		CENTRAL INDEX KEY:			0000354190
		STANDARD INDUSTRIAL CLASSIFICATION:	INSURANCE AGENTS BROKERS & SERVICES [6411]
		IRS NUMBER:				362151613
		STATE OF INCORPORATION:			IL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2850 GOLF ROAD
		CITY:			ROLLING MEADOWS
		STATE:			IL
		ZIP:			60008-4050
		BUSINESS PHONE:		630-773-3800

	MAIL ADDRESS:	
		STREET 1:		2850 GOLF ROAD
		CITY:			ROLLING MEADOWS
		STATE:			IL
		ZIP:			60008-4050

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ARTHUR J. GALLAGHER & CO.
		DATE OF NAME CHANGE:	20190819

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GALLAGHER ARTHUR J & CO
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">November&nbsp;22, 2022 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>VIA EDGAR </U></B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Securities and Exchange Commission </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, N.E. </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, DC 20549 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Attention: David Gessert </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left">Re:</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>Arthur J. Gallagher</I><I></I><I>&nbsp;&amp; Co.</I> </P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><I>Registration Statement on Form <FONT STYLE="white-space:nowrap">S-4</FONT> (File
No.</I><I></I><I><FONT STYLE="white-space:nowrap">&nbsp;333-268400)</FONT></I> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ladies and Gentlemen: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Pursuant to Rules 460 and 461 promulgated under the Securities Act of 1933, as amended, the registrant, Arthur J. Gallagher&nbsp;&amp; Co.
(the &#147;Company&#148;), respectfully requests the acceleration of the effectiveness of the above-referenced Registration Statement (the &#147;Registration Statement&#148;), so as to become effective at 4:00 p.m. Eastern time on Monday,
November&nbsp;28, 2022 or as soon as possible thereafter. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Please do not hesitate to contact Andrew L. Fabens of Gibson, Dunn&nbsp;&amp;
Crutcher LLP at <FONT STYLE="white-space:nowrap">(212)&nbsp;351-4034</FONT> or Robert D. Giannattasio of Gibson, Dunn&nbsp;&amp; Crutcher LLP at <FONT STYLE="white-space:nowrap">(212)&nbsp;351-6234,</FONT> with any questions or comments with respect
to this letter. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
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<TD VALIGN="top" COLSPAN="3">Very truly yours,</TD></TR>
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<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
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<TD VALIGN="top">By:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Seth Diehl</P></TD></TR>
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<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">Seth Diehl</TD></TR>
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<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">Assistant Secretary</TD></TR>
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