UNITED STATES

 

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

 


 

FORM 8-K/A

 

Current Report

Pursuant To Section 13 or 15 (d) of the

Securities Exchange Act of 1934

 

Date of Report (Date of earliest event reported) — March 1, 2006

 


 

ASSURED GUARANTY LTD.

(Exact name of registrant as specified in its charter)

 

Bermuda

 

001-32141

 

98-0429991

(State or other jurisdiction of
incorporation or organization)

 

(Commission File Number)

 

(I.R.S. Employer Identification No.)

 

Assured Guaranty Ltd.

30 Woodbourne Avenue

Hamilton HM 08 Bermuda

(Address of principal executive offices)

 

Registrant’s telephone number, including area code: (441) 299-9375

 

Not applicable

(Former name or former address, if changed since last report)

 

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

 

o                                    Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

 

o                                    Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

 

o                                    Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

 

o                                    Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

(Former name or former address, if changed since last report)

 

 



 

Item 2.02

 

Results of Operations and Financial Condition

 

A current report on Form 8-K was filed on February 3, 2006, containing the Assured Guaranty Ltd. fourth quarter and full year financial supplement. On March 1, 2006, Assured Guaranty Ltd. updated its fourth quarter and full year 2005 financial supplement, reflecting a $6.0 million increase to loss and loss adjustment expense reserves and a decrease to net income of $3.9 million related to two Northwest Airlines EETC Credits reinsured by the Company, which was first disclosed by the Company on February 13, 2006. The updated financial supplement, which replaces the one previously filed, is attached hereto as Exhibit 99.1, and is hereby incorporated herein by reference.

 

Item 9.01

Financial Statements, Pro Forma Financial Information and Exhibits.

 

 

 

 

(c)Exhibits

 

 

 

Exhibit
Number
 

 

Description

 

 

 

 

 

99.1

 

Updated Fourth Quarter and Full Year 2005 Financial Supplement

 

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SIGNATURES

 

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

 

 

 

ASSURED GUARANTY LTD.

 

 

 

 

By:

/S/Robert B. Mills

 

 

 

Robert B. Mills

 

 

Chief Financial Officer

 

DATE:           March 1, 2006

 

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