-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, RbzlByb6luCZAqd2AGysUuGuRYdgMqy8R7bAXnIcPMgdRYX4k8DJmrtDIo5byCtv +/suD6dckJXqMgEb8bwz5w== 0000950123-09-031420.txt : 20091113 0000950123-09-031420.hdr.sgml : 20091113 20090806190922 ACCESSION NUMBER: 0000950123-09-031420 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090806 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CITIZENS INC CENTRAL INDEX KEY: 0000024090 STANDARD INDUSTRIAL CLASSIFICATION: LIFE INSURANCE [6311] IRS NUMBER: 840755371 STATE OF INCORPORATION: CO FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 400 EAST ANDERSON LANE CITY: AUSTIN STATE: TX ZIP: 78752 BUSINESS PHONE: 5128377100 MAIL ADDRESS: STREET 1: 400 EAST ANDERSON LANE CITY: AUSTIN STATE: TX ZIP: 78752 FORMER COMPANY: FORMER CONFORMED NAME: CONTINENTAL INVESTORS LIFE INC DATE OF NAME CHANGE: 19881222 CORRESP 1 filename1.htm Correspondence

August 7, 2009

VIA EDGAR

Mr. Jim Rosenberg
Senior Assistant Chief Accountant
Division of Corporation Finance
United State Securities and Exchange Commission
Washington, D.C. 20549

     
Re:
  Citizens, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2008
Filed on March 13, 2009
Schedule 14A Filed April 20, 2009
File No. 0-16509

Dear Mr. Rosenberg:

This letter is to acknowledge receipt of your letter dated August 6, 2009, regarding your review of the above referenced filing and request for additional disclosure and information.

We are currently completing our 10Q for the quarter ending on June 30, 2009 and hope to have a response to you by August 26, 2009. In the event that we are not able to respond by that time, we will update you on our progress.

Sincerely,

(-s- Kay Osbourn)

Kay Osbourn
Vice President, Chief Financial Officer,
Principal Accounting Officer and Treasurer

 

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