0001354488-11-003642.txt : 20120118 0001354488-11-003642.hdr.sgml : 20120118 20110930170652 ACCESSION NUMBER: 0001354488-11-003642 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110930 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PHOENIX COMPANIES INC/DE CENTRAL INDEX KEY: 0001129633 STANDARD INDUSTRIAL CLASSIFICATION: LIFE INSURANCE [6311] IRS NUMBER: 060493340 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE AMERICAN ROW STREET 2: PO BOX 5056 CITY: HARTFORD STATE: CT ZIP: 061025056 BUSINESS PHONE: 8604035000 MAIL ADDRESS: STREET 1: ONE AMERICAN ROW STREET 2: PO BOX 5056 CITY: HARTFORD STATE: CT ZIP: 061025056 CORRESP 1 filename1.htm pnx_corresp.htm
 
VIA UPS AND EDGAR


September 30, 2011




United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C.  20549
 
Attn: Mr. James B. Rosenberg

Re:
The Phoenix Companies, Inc.
 
Form 10-K for the Fiscal Year Ended December 31, 2010
 
Filed March 8, 2011
 
File No. 001-16517

Dear Mr. Rosenberg,

This letter is in response to your correspondence to Peter Hofmann dated September 23, 2011 concerning The Phoenix Companies, Inc.’s Form 10-K for the year ended December 31, 2010.  As discussed in my telephone conversation this afternoon with Tabatha Akins of your office, we respectfully request a ten business day extension of the original due date in order to allow us to prepare a comprehensive response to the Staff’s comments.  We anticipate our response will be submitted to your office no later than October 21, 2011.

 
Sincerely,
  
     
     
 
/s/ Michael E. Hanrahan
  
     
 
Michael E. Hanrahan
  
 
Vice President and Chief Accounting Officer