-----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, JzObYu80kmchVubgdEVH79wuD1yVG4+87M/KteGXUDAeiI1VowQo4HNIzE0ALz2i VpuhksXB2hBCjYyM2BoW6A== 0000070684-10-000064.txt : 20101206 0000070684-10-000064.hdr.sgml : 20101206 20100927145641 ACCESSION NUMBER: 0000070684-10-000064 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100927 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NATIONAL WESTERN LIFE INSURANCE CO CENTRAL INDEX KEY: 0000070684 STANDARD INDUSTRIAL CLASSIFICATION: LIFE INSURANCE [6311] IRS NUMBER: 840467208 STATE OF INCORPORATION: CO FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 850 E. ANDERSON LANE CITY: AUSTIN STATE: TX ZIP: 78752-1602 BUSINESS PHONE: 5128361010 MAIL ADDRESS: STREET 1: 850 E. ANDERSON LANE CITY: AUSTIN STATE: TX ZIP: 78752-1602 COVER 2 filename2.htm nwlcoverltr.htm

September 27, 2010


Kei Nakada
Staff Accountant
Securities and Exchange Commission
100 F Street, NE
Washington, D.C.  20549

Re:
National Western Life Insurance Company
 
Form 10-K for the year ended December 31, 2009
 
Schedule 14A filed April 30, 2010
 
Form 10-Q for the quarter ended March 31, 2010
 
File No. 001-34411
   
Dear Ms. Nakada:
   
 
As requested by Laura Crotty, attached is a draft of an amended filing on Form 10-K/A for National Western Life Insurance Company for the year ended December 31, 2009. Our understanding is that you wished to review and approve the Form 10-K/A in draft form prior to the Company formally making a filing.

The changes made to the Company’s Form 10-K in response to your comment letter have been identified via a red font. Please note that comments made with respect to the Company’s annual proxy filed on Schedule 14A have been addressed by incorporating the pertinent section of the Schedule 14A filing into the draft Form 10-K/A.

Thank you for your consideration in reviewing the draft Form 10-K/A filing. Please contact me regarding comments or questions at bpribyl@nationalwesternlife.com or (512) 719-2493.

Sincerely,


/S/Brian M. Pribyl
Brian M. Pribyl
Senior Vice President
Chief Financial Officer & Treasurer


 
 
 

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