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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0001209191-10-030816.txt : 20100527
<SEC-HEADER>0001209191-10-030816.hdr.sgml : 20100527
<ACCEPTANCE-DATETIME>20100527154923
ACCESSION NUMBER:		0001209191-10-030816
CONFORMED SUBMISSION TYPE:	4/A
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20100329
FILED AS OF DATE:		20100527
DATE AS OF CHANGE:		20100527

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Wilkins Michael T
		CENTRAL INDEX KEY:			0001451190

	FILING VALUES:
		FORM TYPE:		4/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-34257
		FILM NUMBER:		10862554

	MAIL ADDRESS:	
		STREET 1:		118 SECOND AVENUE SE
		CITY:			CEDAR RAPIDS
		STATE:			IA
		ZIP:			52401

ISSUER:		

	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

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>4/A
<SEQUENCE>1
<FILENAME>doc4a.xml
<DESCRIPTION>FORM 4/A SUBMISSION
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0303</schemaVersion>

    <documentType>4/A</documentType>

    <periodOfReport>2010-03-29</periodOfReport>

    <dateOfOriginalSubmission>2010-04-06</dateOfOriginalSubmission>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000101199</issuerCik>
        <issuerName>UNITED FIRE &amp; CASUALTY CO</issuerName>
        <issuerTradingSymbol>UFCS</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001451190</rptOwnerCik>
            <rptOwnerName>Wilkins Michael T</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>118 SECOND AVENUE SE</rptOwnerStreet1>
            <rptOwnerStreet2>P.O. BOX 73909</rptOwnerStreet2>
            <rptOwnerCity>CEDAR RAPIDS</rptOwnerCity>
            <rptOwnerState>IA</rptOwnerState>
            <rptOwnerZipCode>52407-3909</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Executive Vice President</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2010-03-29</value>
            </transactionDate>
            <deemedExecutionDate>
                <value>2010-04-05</value>
            </deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>5</transactionFormType>
                <transactionCode>G</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionTimeliness>
                <value>E</value>
            </transactionTimeliness>
            <transactionAmounts>
                <transactionShares>
                    <value>25</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0.00</value>
                    <footnoteId id="F1"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>5086</value>
                    <footnoteId id="F2"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>436165</value>
                    <footnoteId id="F3"/>
                    <footnoteId id="F4"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>See footnote #3</value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">This transaction represents a service award of shares gifted at no cost to the reporting person.</footnote>
        <footnote id="F2">The total number of securities beneficially held directly by the reporting person following the reported transaction includes: 2,773 shares held by the reporting person individually; and 2,313 shares of resticted stock issued under the Company's 2008 Stock Plan which vest, subject to certain conditions, on 05/21/2013.</footnote>
        <footnote id="F3">The total number of securities held indirectly by the reporting person following the reported transaction includes: 202,058 shares held by the issuer's defined benefit pension plan, for which Mr. Wilkins serves as one of two co-trustees; and 234,107 shares held by the issuer's Employee Stock Ownership Plan (&quot;ESOP&quot;), for which Mr. Wilkins serves as one of two co-trustees.</footnote>
        <footnote id="F4">None of the shares held by the issuer's defined benefit pension plan are allocated specifically for Mr. Wilkins' individual benefit.  Only 1,575 shares held in the issuer's ESOP are allocated specifically for Mr. Wilkins' individual benefit.  Mr. Wilkins disclaims beneficial ownership of any shares held by these two plans that are not allocated for his individual benefit, and this report shall not be deemed an admission that Mr. Wilkins is the beneficial ownwer of such securities for purposes of Section 16 of the Securities Exchange Act of 1934 or for any other purpose.</footnote>
    </footnotes>

    <remarks>This amendment is filed to clarify the direct and indirect nature of the reporting person's beneficial holdings of the issuer's common stock and to clarify that the shares granted to the reporting person as a service award were granted at no cost.</remarks>

    <ownerSignature>
        <signatureName>/s/ Michael T. Wilkins by Dianne M. Lyons, Attorney-in-Fact</signatureName>
        <signatureDate>2010-05-27</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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