-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 MiQ6dgJQcDf3la2t2HLihz0HhrYNhsq5He6ZCzJEd6DAvrCEcJFHcZ5YLZIym4fQ
 mxry/JXH3oudK3CpA28KLw==

<SEC-DOCUMENT>0000805922-09-000004.txt : 20091203
<SEC-HEADER>0000805922-09-000004.hdr.sgml : 20091203
<ACCEPTANCE-DATETIME>20091203151644
ACCESSION NUMBER:		0000805922-09-000004
CONFORMED SUBMISSION TYPE:	D
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		Rule 506
FILED AS OF DATE:		20091203
DATE AS OF CHANGE:		20091203
EFFECTIVENESS DATE:		20091203

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PAR HOLDINGS LTD
		CENTRAL INDEX KEY:			0000805922
		STANDARD INDUSTRIAL CLASSIFICATION:	INSURANCE AGENTS BROKERS & SERVICES [6411]
		IRS NUMBER:				980092904
		STATE OF INCORPORATION:			D0
		FISCAL YEAR END:			0131

	FILING VALUES:
		FORM TYPE:		D
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-80592-2N
		FILM NUMBER:		091220032

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX HM 2064
		STREET 2:		44 CHURCH STREET
		CITY:			HAMILTON
		STATE:			D0
		ZIP:			HM 12
		BUSINESS PHONE:		441-295-5688

	MAIL ADDRESS:	
		STREET 1:		PO BOX HM 2064
		STREET 2:		44 CHURCH STREET
		CITY:			HAMILTON
		STATE:			D0
		ZIP:			HM 12
</SEC-HEADER>
<DOCUMENT>
<TYPE>D
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0603</schemaVersion>

    <submissionType>D</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0000805922</cik>
        <entityName>PAR HOLDINGS LTD</entityName>
        <issuerAddress>
            <street1>44 Church Street</street1>
            <city>HAMILTON</city>
            <stateOrCountry>D0</stateOrCountry>
            <zipCode>HM 12</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>441-295-5688</issuerPhoneNumber>
        <jurisdictionOfInc>BERMUDA</jurisdictionOfInc>
        <issuerPreviousNameList>
            <value>None</value>
        </issuerPreviousNameList>
        <edgarPreviousNameList>
            <value>None</value>
        </edgarPreviousNameList>
        <entityType>Corporation</entityType>
        <yearOfInc>
            <overFiveYears>true</overFiveYears>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>James</firstName>
                <middleName>R.</middleName>
                <lastName>Hackbarth</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>PO Box HM 2064</street1>
                <street2>44 Church Street</street2>
                <city>Hamilton</city>
                <stateOrCountry>D0</stateOrCountry>
                <zipCode>HM 12</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Albert</firstName>
                <middleName>R.</middleName>
                <lastName>Counselman</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>PO Box HM 2064</street1>
                <street2>44 Church Street</street2>
                <city>Hamilton</city>
                <stateOrCountry>D0</stateOrCountry>
                <zipCode>HM 12</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Michael</firstName>
                <middleName>L.</middleName>
                <lastName>Jones</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>PO Box HM 2064</street1>
                <street2>44 Church Street</street2>
                <city>Hamilton</city>
                <stateOrCountry>D0</stateOrCountry>
                <zipCode>HM 12</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Robert</firstName>
                <middleName>S.</middleName>
                <lastName>Seltzer</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>PO Box HM 2064</street1>
                <street2>44 Church Street</street2>
                <city>Hamilton</city>
                <stateOrCountry>D0</stateOrCountry>
                <zipCode>HM 12</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Robert</firstName>
                <middleName>L.</middleName>
                <lastName>Cohen</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>PO Box HM 2064</street1>
                <street2>44 Church Street</street2>
                <city>Hamilton</city>
                <stateOrCountry>D0</stateOrCountry>
                <zipCode>HM 12</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Stanley</firstName>
                <middleName>D.</middleName>
                <lastName>Loar</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>PO Box HM 2064</street1>
                <street2>44 Church Street</street2>
                <city>Hamilton</city>
                <stateOrCountry>D0</stateOrCountry>
                <zipCode>HM 12</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>David</firstName>
                <lastName>Lines</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>PO Box HM 2064</street1>
                <street2>44 Church Street</street2>
                <city>Hamilton</city>
                <stateOrCountry>D0</stateOrCountry>
                <zipCode>HM 12</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Ken</firstName>
                <middleName>A.</middleName>
                <lastName>Crerar</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>PO Box HM 2064</street1>
                <street2>44 Chruch Street</street2>
                <city>Hamilton</city>
                <stateOrCountry>D0</stateOrCountry>
                <zipCode>HM 12</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Bruce</firstName>
                <middleName>F.</middleName>
                <lastName>Friedberg</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>PO Box HM 2064</street1>
                <street2>44 Church Street</street2>
                <city>Hamilton</city>
                <stateOrCountry>D0</stateOrCountry>
                <zipCode>HM 12</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Insurance</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>Decline to Disclose</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2009-11-30</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isEquityType>true</isEquityType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>50000</minimumInvestmentAccepted>
        <salesCompensationList></salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>10001800</totalOfferingAmount>
            <totalAmountSold>192261</totalAmountSold>
            <totalRemaining>9809539</totalRemaining>
            <clarificationOfResponse></clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>3</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>PAR HOLDINGS LTD</issuerName>
                <signatureName>/s/ Michael L. Jones</signatureName>
                <nameOfSigner>Michael L. Jones</nameOfSigner>
                <signatureTitle>Director/Secretary</signatureTitle>
                <signatureDate>2009-12-03</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----