-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 WevJAqqrLNIgKrsoyZ6TzB8Uh4P5naygmYSSNc/fGfS/e2AtETKgyIF6zN/AiEkz
 HyfHleH6vSZ33TVZoYTVSg==

<SEC-DOCUMENT>0000000000-07-010677.txt : 20070416
<SEC-HEADER>0000000000-07-010677.hdr.sgml : 20070416
<ACCEPTANCE-DATETIME>20070301113819
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-07-010677
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070301

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			UNITED FIRE & CASUALTY CO
		CENTRAL INDEX KEY:			0000101199
		STANDARD INDUSTRIAL CLASSIFICATION:	FIRE, MARINE & CASUALTY INSURANCE [6331]
		IRS NUMBER:				420644327
		STATE OF INCORPORATION:			IA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		118 SECOND AVE SE
		CITY:			CEDAR RAPIDS
		STATE:			IA
		ZIP:			52407
		BUSINESS PHONE:		3193995700

	MAIL ADDRESS:	
		STREET 1:		P O BOX 73909
		CITY:			CEDAR RAPIDS
		STATE:			IA
		ZIP:			52407
PUBLIC REFERENCE ACCESSION NUMBER:		0000950137-06-002442
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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