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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>9999999997-08-020847.txt : 20080424
<SEC-HEADER>9999999997-08-020847.hdr.sgml : 20080424
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ACCESSION NUMBER:		9999999997-08-020847
CONFORMED SUBMISSION TYPE:	ARS
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20071231
FILED AS OF DATE:		20080417
DATE AS OF CHANGE:		20080424
EFFECTIVENESS DATE:		20080417

FILER:

	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:		ARS
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	002-39621
		FILM NUMBER:		08048524

	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
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