0000832480-17-000018.txt : 20170929 0000832480-17-000018.hdr.sgml : 20170929 20170829112105 ACCESSION NUMBER: 0000832480-17-000018 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20170829 FILER: COMPANY DATA: COMPANY CONFORMED NAME: UTG INC CENTRAL INDEX KEY: 0000832480 STANDARD INDUSTRIAL CLASSIFICATION: LIFE INSURANCE [6311] IRS NUMBER: 202907892 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: PO BOX 13080 STREET 2: 5250 SOUTH SIXTH STREET ROAD CITY: SPRINGFIELD STATE: IL ZIP: 62791 BUSINESS PHONE: 2173236300 MAIL ADDRESS: STREET 1: PO BOX 13080 STREET 2: 5250 SOUTH SIXTH STREET CITY: SPINGFIELD STATE: IL ZIP: 62791 FORMER COMPANY: FORMER CONFORMED NAME: UNITED TRUST GROUP INC DATE OF NAME CHANGE: 20001206 FORMER COMPANY: FORMER CONFORMED NAME: UNITED TRUST INC /IL/ DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm

                                                                                                                
                                                                                                                                                                         111 West Main Street
                                                                                                                                                                          Stanford, KY 40484
                                                                                                                                                                           www,utgins.com
 
 
August 29, 2017


Mr. Mark Brunhofer
Senior Staff Accountant
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C.  20549


RE: UTG, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2016
Filed March 28, 2017
File No. 000-16867

Dear Mr. Brunhofer:

We are in receipt of your letter dated August 23, 2017 on our Form 10-K filing for the year ended December 31, 2016 and have the following responses.

Form 10-K for the Fiscal Year Ended December 31, 2016

Item 9A.  Controls and Procedures
Management's Report on Internal Controls Over Financial Reporting

1.
Please tell us whether you use the 1992 or 2013 framework of the Committee of Sponsoring Organization of the Treadway Commission in making your assessment. Represent to us that you will specify which framework you use in future Forms 10-K.

Response:  Our Company is using the 2013 framework in making our assessment.  We will include reference to this date within our disclosure in future filings.


Report of Independent Registered Public Accounting Firm

2.
Please file an amendment to your Form 10-K that includes an electronically signed report by your auditors. Refer to Regulation S-T 302(a) and Rule 2-02(a)(2) of Regulation S-X

    Response:   An  amendment  to  our  December 31, 2016 Form 10-K  was  submitted  on  August 29, 2017  to  include  the
    electronically signed report by our auditors.

Please contact me should you have any questions regarding the above.  I can be reached via e-mail at ted.miller@utgins.com.

Sincerely,

/s/ Theodore C. Miller

Theodore C. Miller
Sr. Vice President
 GRAPHIC 2 image00001.jpg begin 644 image00001.jpg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end