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                            January 18, 2024

       Eric J. Martin
       Chief Financial Officer
       United Fire Group, Inc.
       118 Second Avenue SE
       Cedar Rapids, IA 52401

                                                        Re: United Fire Group,
Inc.
                                                            Amendment No. 1 to
Form 10-K for Fiscal Year Ended December 31, 2022
                                                            Form 8-K filed
November 1, 2023
                                                            Response dated
December 20, 2023
                                                            File No. 001-34257

       Dear Eric J. Martin:

              We have reviewed your December 20, 2023 response to our comment
letter and have the
       following comments.

              Please respond to this letter within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe a
       comment applies to your facts and circumstances, please tell us why in
your response.

              After reviewing your response to this letter, we may have
additional comments. Unless
       we note otherwise, any references to prior comments are to comments in
our November 29,
       2023 letter.

       Amendment No. 1 to Form 10-K for Fiscal Year Ended December 31, 2022

       Item 7. Management's Discussion and Analysis of Financial Condition and
Results of Operations
       Financial Highlights, page 32

   1.                                                   We note your response
to prior comment 1. Your presentation of net underlying loss ratio
                                                        represents a non-GAAP
financial measure given that it excludes amounts that are included
                                                        in the net loss ratio,
the most directly comparable measure calculated and presented in
                                                        accordance with GAAP.
Please revise your future filings to clearly label and identify your
                                                        net underlying loss
ratio as a non-GAAP financial measure and provide all of the relevant
                                                        disclosures required by
Item 10(e)(1) of Regulation S-K.
 Eric J. Martin
FirstName
United FireLastNameEric
            Group, Inc. J. Martin
Comapany
January  18,NameUnited
            2024        Fire Group, Inc.
January
Page  2 18, 2024 Page 2
FirstName LastName
Form 8-K filed November 1, 2023
Certain Performance Measures, page 7

2.       We note your response to prior comment 3. Your presentations of net
underlying loss ratio
         and underlying combined ratio represent non-GAAP financial measures
given that they
         exclude amounts that are included in the net loss ratio and combined
ratio, the most
         directly comparable measures calculated and presented in accordance
with GAAP. Please
         revise your future filings to clearly label and identify your net
underlying loss ratio and
         underlying combined ratio as non-GAAP financial measures and provide
all of the
         relevant disclosures required by Item 10(e)(1) of Regulation S-K.
        Please contact Katharine Garrett at 202-551-2332 or William Schroeder
at 202-551-3294
if you have questions regarding comments on the financial statements and
related matters.



                                                              Sincerely,

                                                              Division of
Corporation Finance
                                                              Office of Finance