JONES DAY
2727 NORTH HARWOOD STREET DALLAS, TEXAS 75201.1515
TELEPHONE: +1.214.220.3939 FACSIMILE: +1.214.969.5100
DIRECT NUMBER: (214) 969-3706
JSREINUS@JONESDAY.COM
December 2, 2015
Ms. Ibolya Ignat
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Mailstop 4720
Washington, DC 20549
Re: | Amerisafe, Inc. |
Form 10-K for the Fiscal Year Ended December 31, 2014 |
Filed February 27, 2015 |
File No. 001-12251 |
Dear Ms. Ignat:
On behalf of AMERISAFE, Inc. (the Company), we want to confirm receipt of the Staffs comment letter dated November 24, 2015.
The Company is in the process of completing the analysis required to respond to the Staffs comments. The Company presently expects that it will be in a position to respond to these comments no later than Friday, December 18, 2015.
If you have any questions, please do not hesitate to contact me at (214) 969-3706.
Very truly yours,
/s/ Justin S. Reinus
Justin S. Reinus
cc: | G. Janelle Frost, AMERISAFE, Inc. |
Neal A. Fuller, AMERISAFE, Inc. |
Kathryn Shirley, AMERISAFE, Inc. |
James E. OBannon, Jones Day |
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