-----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, DvgRvQZiHSun0Klk7DXCt/pT/4C7dMhPDcapiUnftZlR0568wJWjjKxnuvRGG/Xg cMD4rPYBurmVDfigk3CXXw== 0001193125-07-151617.txt : 20071214 0001193125-07-151617.hdr.sgml : 20071214 20070709143856 ACCESSION NUMBER: 0001193125-07-151617 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20070709 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Unum Group 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: 4232944350 MAIL ADDRESS: STREET 1: 1 FOUNTAIN SQUARE CITY: CHATTANOOGA STATE: TN ZIP: 37402 FORMER COMPANY: FORMER CONFORMED NAME: UNUMPROVIDENT CORP DATE OF NAME CHANGE: 19990702 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 Correspondence

LOGO

July 9, 2007

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: Unum Group

Form 10-K for the fiscal year ended December 31, 2006

File Number 001-11294

Dear Mr. Rosenberg:

In response to your letter dated July 5, 2007 and my subsequent follow-up discussion with Mr. Jim Peklenk, we will respond to your comments on or before August 1, 2007.

Sincerely,

Vicki Corbett

Vice President and Controller

cc: Mr. Jim Peklenk, Staff Accountant, Division of Corporation Finance

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