Exhibit 15


Horace Mann Educators Corporation
Springfield, Illinois

Re:     Registration Statement on Forms S-8

With respect to the subject registration statements, we acknowledge our
awareness of the use therein of our report dated August 5, 2002, related to our
review of interim financial information.

Pursuant to Rule 436 under the Securities Act of 1933 (the "Act"), such report
is not considered part of a registration statement prepared or certified by an
accountant, or a report prepared or certified by an accountant within the
meaning of Sections 7 and 11 of the Act.


/s/ KPMG LLP
KPMG LLP

Chicago, Illinois
August 13, 2002

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