A reinsurer that has stopped writing reinsurance says it does not plan to submit any more periodic financial reports to the U.S. Securities and Exchange Commission.

Scottish Re, Hamilton, Bermuda, says it has filed a restated Form 10-Q quarterly report for the third quarter of 2007 and a 2007 Form 10-K annual report with the SEC.

The New York Stock Exchange has de-listed Scottish Re’s shares, and there are now fewer than 300 holders of Scottish Re shares, the company says.

“The company has no obligation to continue to file, and does not plan to file, periodic reports with the SEC for any periods after Jan. 1, 2008,” Scottish Re says.