-----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, TWXgQGMwGNucGpdvAnxGjIGPdacfzFgs0wUQQ+VZEebBcANiKM9TplCiz8YFnqX9 UwwEYFgNhS9nHj/REM8UQg== 0000950134-06-014034.txt : 20061124 0000950134-06-014034.hdr.sgml : 20061123 20060727150604 ACCESSION NUMBER: 0000950134-06-014034 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20060727 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 corresp
 

VIA FACSIMILE AND U.S. MAIL
July 25, 2006
Mr. Jim B. Rosenberg
Senior Assistant Chief Accountant
Division of Corporation Finance
United States Securities and Exchange Commission
Washington, D.C. 20549
     
Re:
  Citizens, Inc.
 
  Form 10-K for Fiscal Year Ended December 31, 2005
 
  Filed on March 16, 2006
 
  File No. 000-16509
Dear Mr. Rosenberg:
This letter is to acknowledge receipt of your letter of July 19 regarding your review of the above-referenced filing and request for additional information and explanation.
We are currently in discussions with our auditors and hope to have a response by the end of next week, August 4. In the event we are not in a position to respond by that time, we will update you on our progress.
Sincerely,
-s- Mark A. Oliver
Mark A. Oliver
President

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