Company: FRFXF
Filing Date: 2025-03-24
Form Type: CORRESP
Source: 0001104659-25-027097
Chunk: 0

Company: FAIRFAX FINANCIAL HOLDINGS LTD/ CAN
Filing Date: 2025-03-24
Form: CORRESP
Chunk 0
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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 |