-----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, ItVr+2DiLEI4FpUHL7iRAVeJduO0uBAeitAkKamrScjQblj3Vz/NCjP6qncY4xpj SqcqbsXpcq51qsE+R0MrOg== 0000892251-06-000670.txt : 20070313 0000892251-06-000670.hdr.sgml : 20070313 20061023155310 ACCESSION NUMBER: 0000892251-06-000670 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20061023 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MIDLAND CO CENTRAL INDEX KEY: 0000066025 STANDARD INDUSTRIAL CLASSIFICATION: FIRE, MARINE & CASUALTY INSURANCE [6331] IRS NUMBER: 310742526 STATE OF INCORPORATION: OH FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 7000 MIDLAND BLVD STREET 2: N/A CITY: AMELIA STATE: OH ZIP: 45102-2607 BUSINESS PHONE: 5139437100 MAIL ADDRESS: STREET 1: N/A STREET 2: P O BOX 1256 CITY: CINCINNATI STATE: OH ZIP: 45201 CORRESP 1 filename1.htm Letter to SEC
 
[LETTERHEAD OF KEATING, MUETHING & KLEKAMP PLL]

 
F. Mark Reuter
Direct Dial: (513) 579-6469
Facsimile: (513) 579-6457
E-Mail: freuter@kmklaw.com

 
October 23, 2006
 
Via Edgar
 
Mr. Jim B. Rosenberg
Mr. Kevin Woody
Mr. Frank Wyman
Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 6010
100 F Street, N.E.
Washington, D.C. 20549
 
Re: The Midland Company: Form 10-K for Fiscal Year Ended December 31, 2005 File # 1-06026 
 
Gentlemen:
 
The Midland Company is working expeditiously to respond to the comments contained in the letter from you dated September 13, 2006 regarding Midland’s above-referenced filing on Form 10-K.
 
On behalf of Midland, we respectfully request an additional extension of time to respond to the comment letter. Midland anticipates submitting to the staff a response on or around November 1, 2006.
 
We are grateful for the staff’s assistance in this matter. Please call me at 513-579-6469 with any questions you may have regarding Midland’s proposed timetable for responding to your comment letter.
 
     
 
 Best regards,
 
KEATING MUETHING & KLEKAMP PLL
   
 
 		  
 		  
 
  By:   /s/ F. Mark Reuter
 
F. Mark Reuter

 
FMR:mrs
 
cc:    Mr. Todd Gray
    Mr. Matt McConnell
    Mr. Jamey Hinkle
 

 


One East Fourth Street ¨ Suite 1400 ¨ Cincinnati, Ohio 45202
TEL (513) 579-6400 ¨ FAX (513) 579-6457 ¨ www.kmklaw.com



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