-----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, E3xV3xkfdTB85n5UCeVoz1pOjXPK/5N5RuiA1bcEVvRZPAH+37qxukHmhGaafpxX NZlV3zVkuCmfs/0cPu6klw== 0001193125-06-123361.txt : 20061124 0001193125-06-123361.hdr.sgml : 20061123 20060602120353 ACCESSION NUMBER: 0001193125-06-123361 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20060602 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MERCURY GENERAL CORP CENTRAL INDEX KEY: 0000064996 STANDARD INDUSTRIAL CLASSIFICATION: FIRE, MARINE & CASUALTY INSURANCE [6331] IRS NUMBER: 952211612 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4484 WILSHIRE BLVD CITY: LOS ANGELES STATE: CA ZIP: 90010 BUSINESS PHONE: 2139371060 MAIL ADDRESS: STREET 1: 4484 WILSHIRE BLVD CITY: LOS ANGELES STATE: CA ZIP: 90010 CORRESP 1 filename1.htm Correspondence Letter

LOGO

JOSHUA E. LITTLE

jlittle@djplaw.com

VIA EDGAR

June 2, 2006

Jim B. Rosenberg

Senior Assistant Chief Accountant

SECURITIES AND EXCHANGE COMMISSION

450 Fifth Street, N.W.

Washington, D.C. 20549

 

Re:    Mercury General Corporation
   Form 10-K for the fiscal year ended December 31, 2005
   Commission File No. 001-12257

Dear Mr. Rosenberg:

On May 23, 2005, Mercury General Corporation (“Mercury”) received the Staff’s letter dated May 19, 2006 with respect to the above-referenced Form 10-K of Mercury for the fiscal year ended December 31, 2005. The Staff’s letter requested that Mercury respond to the comments set forth therein within 10 business days or tell the Staff when Mercury will provide a response. We are responding herein to the Staff’s request on behalf of Mercury. As a result of the complex nature of the comments contained in the Staff’s letter and the required responses, this letter is provided to inform the Staff that Mercury will respond to the comments no later than June 13, 2006.

Please contact the undersigned at (435) 674-0400 if you have any questions or comments concerning the foregoing or Mercury’s schedule for responding to the Staff’s comments. Thank you in advance for your cooperation in connection with this matter.

 

Very truly yours,
DURHAM JONES & PINEGAR

/s/ JOSHUA E. LITTLE

Joshua E. Little

 

cc:    George Joseph
   Gabriel Tirador
   Theodore Stalick
   Nathan Bessin
           Mercury General Corporation
   Bradley Monahan
           KPMG LLP

 

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