January 8, 2010

Jim Rosenberg

Senior Assistant Chief Accountant

Division of Corporate Finance

United States Securities and Exchange Commission

Washington, D.C. 20549

Re: EMC Insurance Group Inc.

Form 10-K for the fiscal year ended December 31, 2008

Filed on March 13, 2009

File No. 000-10956

Dear Mr. Rosenberg:

This communication is in response to your follow-up comment letter dated December 23, 2009, with respect to the above referenced filing.  EMC Insurance Group Inc. is actively working on its response to the comments and expects to submit its response by mid-February 2010.

Should you or any of your staff have questions, please contact me at (515) 345-2902.

Sincerely,

EMC INSURANCE GROUP INC.

/s/  Mark E. Reese

Mark E. Reese

Senior Vice President and

Chief Financial Officer