0001193125-17-209498.txt : 20170721 0001193125-17-209498.hdr.sgml : 20170721 20170621171302 ACCESSION NUMBER: 0001193125-17-209498 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20170621 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 Acceleration Request

June 21, 2017

VIA EDGAR

Division of Corporation Finance

Securities and Exchange Commission

Washington, D.C. 20549

Attention:             Irene Paik

 

Re: Citizens, Inc.
     Post Effective Amendment No.3 to Form S-3 on Form S-1
     Filed on June 9, 2017
     File No. 333-185618
     REQUEST FOR ACCELERATION OF EFFECTIVENESS

Dear Ms. Paik:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Citizens, Inc. (the “Registrant”) hereby requests acceleration of the effective date of its Post Effective Amendment No.4 to Form S-3 on Form S-1 (File No. 333-185618), as amended (the “Amendment”), so that it may become effective at or before 9:00 am on June 23, 2017, or as soon as practicable thereafter.

The Registrant hereby acknowledges that it is aware of its responsibility under the Securities Act of 1933 and the Securities Exchange Act of 1934 as it relates to the proposed public offering of the securities specified in its Amendment noted above.

Sincerely,

/s/ Geoffrey Kolander

Geoffrey Kolander

CEO

cc: Alan Dye, Hogan Lovells