CORRESP 6 filename6.txt May 3, 2010 VIA EDGAR Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549-4644 Attention: Division of Investment Management Re: Union Security Insurance Company ("Registrant") Registration Statement on Form S-1 ("Registration Statement") Commissioners: Pursuant to Rule 461 under the Securities Act of 1933, the Registrant hereby requests that the above referenced Registration Statement electronically filed via Edgar on Form S-1 be accelerated and declared effective on May 3, 2010, or as soon thereafter as is reasonably practicable. UNION SECURITY INSURANCE COMPANY By: John S. Roberts* *By: /s/ Richard J. Wirth ----------------------------------- ----------------------------------- John S. Roberts, President and Richard J. Wirth Chief Executive Officer, Director Attorney-in-fact
WOODBURY FINANCIAL SERVICES, INC. By: /s/ Brian D. Murphy --------------------------------------- Brian D. Murphy, President and Chief Executive Officer