F. Mark Reuter

Direct Dial: (513) 579-6469

Facsimile: (513) 579-6457

E-Mail: freuter@kmklaw.com

October 25, 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 10, 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