<SEC-DOCUMENT>0001365555-12-000023.txt : 20130129
<SEC-HEADER>0001365555-12-000023.hdr.sgml : 20130129
<ACCEPTANCE-DATETIME>20121101165300
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001365555-12-000023
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20121101

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Amtrust Financial Services, Inc.
		CENTRAL INDEX KEY:			0001365555
		STANDARD INDUSTRIAL CLASSIFICATION:	FIRE, MARINE & CASUALTY INSURANCE [6331]
		IRS NUMBER:				043106389
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		59 MAIDEN LANE
		STREET 2:		6TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10038
		BUSINESS PHONE:		(212) 220-7120

	MAIL ADDRESS:	
		STREET 1:		59 MAIDEN LANE
		STREET 2:		6TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10038
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<a name="s6964C872CD69A1C06107BDB01DF73768"></a><div><div style="line-height:120%;text-align:center;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">[AmTrust Financial Services, Inc. Letterhead]</font></div></div><br><div style="line-height:120%;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:120%;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:120%;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">November 1, 2012</font></div><div style="line-height:120%;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;font-weight:bold;text-decoration:underline;">Via EDGAR</font></div><div style="line-height:120%;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">U.S. Securities and Exchange Commission</font></div><div style="line-height:120%;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Division of Corporation Finance</font></div><div style="line-height:120%;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Attn.: Ibolya Ignat</font></div><div style="line-height:120%;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Washington D.C. 20549</font></div><div style="line-height:120%;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:120%;text-indent:48px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Re:&#160;&#160;&#160;&#160;AmTrust Financial Services, Inc.</font></div><div style="line-height:120%;text-indent:96px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Form 10-K for the Period Ended December 31, 2011</font></div><div style="line-height:120%;text-indent:96px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Filed March 15, 2012</font></div><div style="line-height:120%;text-indent:96px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">File No. 001-33143</font></div><div style="line-height:120%;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:120%;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Dear Ms. Ignat:</font></div><div style="line-height:120%;padding-top:12px;text-align:left;text-indent:33px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">This letter is in response to comments made by the Staff of the Securities and Exchange Commission in its correspondence dated November 1, 2012 to AmTrust Financial Services, Inc. (the &#8220;Company&#8221;) with respect to the above-referenced filing. </font></div><div style="line-height:120%;padding-top:12px;text-align:left;text-indent:33px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">The Company is in receipt of the Staff&#8217;s comment letter and is actively engaged in preparing a response. However, due to scheduling constraints of certain key employees who will help draft our response and our upcoming Form 10-Q filing, the Company is unable to respond within the requested ten (10)&#160;business day deadline included in the comment letter. Therefore, in accordance with our discussion with you this afternoon, the Company requests an extension to respond to the Staff&#8217;s comment letter on or before November 30, 2012. </font></div><div style="line-height:120%;padding-top:12px;text-align:left;text-indent:33px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">If you have any questions regarding the foregoing or require any additional information, please do not hesitate to contact the undersigned, Charles Rezabek or Catherine Miller at (216)&#160;328-6100. Thank you very much. </font></div><div style="line-height:120%;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:120%;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">AMTRUST FINANCIAL SERVICES, INC.</font></div><div style="line-height:120%;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:120%;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:120%;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;text-decoration:underline;">/s/ Ronald E. Pipoly, Jr.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font></div><div style="line-height:120%;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">By: Ronald E. Pipoly, Jr.</font></div><div style="line-height:120%;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Its: Chief Financial Officer</font></div><div style="line-height:120%;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:120%;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">cc:&#160;&#160;&#160;&#160;Jim B. Rosenberg, Securities and Exchange Commission</font></div><div style="line-height:120%;text-indent:48px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Donald Abbott, Securities and Exchange Commission</font></div><div style="line-height:120%;text-indent:48px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Richard Bertuglia, BDO USA, LLP</font></div><br><div><div style="line-height:120%;text-align:center;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div></div>	</body>
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