-----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, Bc1v6817Cv+teWUN1xtNJ14JGNu0GNxJAGa1Sp4rCxJfiHaQOKFj8aO3fqw0F/QQ PmNKvpRdABusLBvKsRBEfg== 0001193125-06-110489.txt : 20061128 0001193125-06-110489.hdr.sgml : 20061128 20060512132725 ACCESSION NUMBER: 0001193125-06-110489 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060512 FILER: COMPANY DATA: COMPANY CONFORMED NAME: UNUMPROVIDENT CORP CENTRAL INDEX KEY: 0000005513 STANDARD INDUSTRIAL CLASSIFICATION: ACCIDENT & HEALTH INSURANCE [6321] IRS NUMBER: 621598430 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1 FOUNTAIN SQUARE CITY: CHATTANOOGA STATE: TN ZIP: 37402 BUSINESS PHONE: 2077702211 MAIL ADDRESS: STREET 1: 1 FOUNTAIN SQUARE CITY: CHATTANOOGA STATE: TN ZIP: 37402 FORMER COMPANY: FORMER CONFORMED NAME: PROVIDENT COMPANIES INC /DE/ DATE OF NAME CHANGE: 19961204 FORMER COMPANY: FORMER CONFORMED NAME: PROVIDENT LIFE & ACCIDENT INSURANCE CO OF AMERICA DATE OF NAME CHANGE: 19950407 CORRESP 1 filename1.htm SEC Response Letter to Form 10-K for fiscal year ended December 31, 2005

May 11, 2006

Mr. Jim B. Rosenberg

Senior Assistant Chief Accountant

Division of Corporation Finance

Mail Stop 6010

United States Securities and Exchange Commission

100 First Street N. E.

Washington, D.C. 20549

 

Re: UnumProvident Corporation

Form 10-K for the fiscal year ended December 31, 2005

Filed March 3, 2006

File Number 001-11294

Dear Mr. Rosenberg:

Regarding your letter dated April 28, 2006, we respectfully request that we be allowed until May 26 to respond to your comments. Because we received your letter shortly before the release of our quarterly earnings, the filing of our first quarter Form 10-Q, and our May 16th and 17th board of directors’ and annual shareholder meetings, we have not had an adequate amount of time to properly address your comments. We did make the requested revisions raised in your Comment 3 concerning our cash flow statement in our Form 10-Q for the quarter ended March 31, 2006.

If this extension is not acceptable, please contact me at 423-294-1309.

 

Sincerely,
/s/ Robert C. Greving
Robert C. Greving
Executive Vice President, Chief Financial Officer and Chief Actuary

 

CC: Keira Ino

Division of Corporation Finance

United States Securities and Exchange Commission

Lisa Vanjoske

Division of Corporation Finance

United States Securities and Exchange Commission

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