-----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, CoK3iMALP9kIHOTLrlDj+PjY5AKA9G7Nelgk93fEiEI8yy3ONXH2wyhX86HiDVZR 4jPOfh75IHj2oNkv1xx1SQ== 0001035704-06-000524.txt : 20061124 0001035704-06-000524.hdr.sgml : 20061123 20060804165550 ACCESSION NUMBER: 0001035704-06-000524 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20060804 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
 

August 4, 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 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 this week preceding the filing of our second quarter 10-Q.
We certainly appreciate the importance of answering these questions in a timely manner, and believe we can fully respond by August 11, 2006.
Sincerely,
(Mark A. Oliver Signature)
Mark A. Oliver
President

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