-----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, Dhtbtnz3IMUN6Ns3n48arsK2v3PdQohPTP/yTkhLaHsxg5YnFsbDE/uQQFRpTXbL t+Z7gKiMJNYEtOqnFcY95g== 0000950134-08-004914.txt : 20080908 0000950134-08-004914.hdr.sgml : 20080908 20080317162949 ACCESSION NUMBER: 0000950134-08-004914 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080317 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
 

March 17, 2008
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, 2006
 
  Filed on March 30, 2007 and as amended May 25, 2007
 
  File No. 0-16509
Dear Mr. Rosenberg:
This letter is to request more time in responding to your requirement of additional information and explanation on the above-referenced filing. Discussions with our auditors and preparation of the response have been delayed due to activities last week preceding the filing of our Form 10-K.
We certainly appreciate the importance of answering these questions in a timely manner, and believe we can fully respond by March 25, 2008.
Sincerely,
(-s- Thomas F. Kopetic)
Thomas F. Kopetic
Vice President, Chief Financial Officer and Treasurer

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