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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000100716-06-000012.txt : 20061227
<SEC-HEADER>0000100716-06-000012.hdr.sgml : 20061227
<ACCEPTANCE-DATETIME>20060925174333
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000100716-06-000012
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060925

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			UNICO AMERICAN CORP
		CENTRAL INDEX KEY:			0000100716
		STANDARD INDUSTRIAL CLASSIFICATION:	FIRE, MARINE & CASUALTY INSURANCE [6331]
		IRS NUMBER:				952583928
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		23251 MULHOLLAND DR
		CITY:			WOODLAND HILLS
		STATE:			CA
		ZIP:			91364
		BUSINESS PHONE:		8185919800

	MAIL ADDRESS:	
		STREET 1:		23251 MULHOLLAND DRIVE
		CITY:			WOODLAND HILLS
		STATE:			CA
		ZIP:			91364

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	UNIVERSAL COVERAGE CORP
		DATE OF NAME CHANGE:	19730823
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


                           UNICO AMERICAN CORPORATION
                             23251 Mulholland Drive
                        Woodland Hills, California 91364


September 25, 2006


Securities and Exchange Commission
Division of Corporation Finance
Washington, DC 20549

Attn.:  Ibolya Ignat, Staff Accountant

        Re:  Unico American Corporation
             Form 10-K for Year Ended December 31, 2005
             File No. 000-03978

Dear Ms. Ignat:

Confirming our telephone conversation of September 25, 2006, Unico American
Corporation will respond on or before October 9, 2006 to the telephonic
comments received from you on September 13, 2006.

If you have any questions, please contact me at (818) 591-9800 or our attorney,
Irwin G. Barnet, at (310) 734-5220.


                                        Sincerely,

                                        UNICO AMERICAN CORPORATION


                                        By:  /s/ Lester A. Aaron
                                        ------------------------
                                        Lester A. Aaron, Chief Financial Officer

</TEXT>
</DOCUMENT>
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