0001628280-18-005075.txt : 20180606 0001628280-18-005075.hdr.sgml : 20180606 20180426104735 ACCESSION NUMBER: 0001628280-18-005075 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20180426 FILER: COMPANY DATA: COMPANY CONFORMED NAME: UNION SECURITY INSURANCE CO CENTRAL INDEX KEY: 0000823533 IRS NUMBER: 810170040 STATE OF INCORPORATION: MN FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O HARTFORD LIFE AND ANNUITY INS CO STREET 2: 1 GRIFFIN ROAD NORTH CITY: WINDSOR STATE: CT ZIP: 06095 BUSINESS PHONE: 860-547-4416 MAIL ADDRESS: STREET 1: C/O HARTFORD LIFE AND ANNUITY INS CO STREET 2: 1 GRIFFIN ROAD NORTH CITY: WINDSOR STATE: CT ZIP: 06095 FORMER COMPANY: FORMER CONFORMED NAME: FORTIS BENEFITS INSURANCE CO DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: WESTERN LIFE INSURANCE CO DATE OF NAME CHANGE: 19920329 FILER: COMPANY DATA: COMPANY CONFORMED NAME: UNION SECURITY LIFE INSURANCE CO OF NEW YORK CENTRAL INDEX KEY: 0000914804 STANDARD INDUSTRIAL CLASSIFICATION: LIFE INSURANCE [6311] IRS NUMBER: 132699219 STATE OF INCORPORATION: NY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O HARTFORD LIFE INSURANCE COMPANY STREET 2: 1 GRIFFIN ROAD NORTH CITY: WINDSOR STATE: CT ZIP: 06095 BUSINESS PHONE: 860-547-4416 MAIL ADDRESS: STREET 1: C/O HARTFORD LIFE INSURANCE COMPANY STREET 2: 1 GRIFFIN ROAD NORTH CITY: WINDSOR STATE: CT ZIP: 06095 FORMER COMPANY: FORMER CONFORMED NAME: FIRST FORTIS LIFE INSURANCE CO DATE OF NAME CHANGE: 19931117 CORRESP 1 filename1.htm Document


Lisa Proch
Talcott Resolution Law Group
The Hartford*
1 Griffin Road North
Windsor, CT 06095-1512
Tel. 1-860-547-4390
lisa.proch@thehartford.com
*As administrator for The Registrant



April 26, 2018


Mr. Sonny Oh
Senior Counsel
U.S. Securities and Exchange Commission
Division of Investment Management – Disclosure Review and Accounting Office
100 F Street, N.E.
Washington, D.C. 20549

Re:    Union Security Insurance Company ("Registrant")
File No. 333-224347    Empower
File No. 333-224394    Masters
Masters+
File No. 333-224346    Triple Crown
File No. 333-224393    TD Waterhouse

Union Security Life Insurance Company of New York ("Registrant")
File No. 333-224349    Masters
File No. 333-224348    TD Waterhouse
        
1.
General Comments

a.
COMMENT: Under the Calculation of Registration Fee table, please revise "Proposed Account to be Registered" to "Amount to be Registered."

RESPONSE: Registrants hereby represent that we will revise the disclosure.

b.
COMMENT: In the Calculation of Registration Fee table in the "Amount to be Registered" column, please state the amount of shares that are being carried over.

RESPONSE: Registrants hereby represent that we will state the amount of shares to be carried over.

c.
COMMENT: In the Calculation of Registration Fee table in the "Amount to be Registered" column, please footnote disclosure required by Rule 415(a)(6).

RESPONSE: Registrants hereby represent that we will include the disclosure by Rule 415(a)(6) in the footnote.

d.
COMMENT: On the facing page, please state required disclosure pursuant to Rule 429.

RESPONSE: Registrants hereby represent that we will include the required disclosure.





e.
COMMENT: Please state the required disclosure pursuant to Rule 481(b)(1).

RESPONSE: Registrants hereby represent that we will include the required disclosure.

f.
COMMENT: Under Item 13, please break out the list of expenses.

RESPONSE: Registrants hereby represent that we will break out the list of expenses.

g.
COMMENT: Pursuant to Item 17, please ensure all required undertakings are provided.

RESPONSE: Registrants hereby represent that we will include the required undertakings disclosure.

Sincerely,

/s/ Lisa Proch

Lisa Proch
Vice President,
Assistant General Counsel