-----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, Ut53lShQvv9B9WgSNuNYAvLWsWnDl54iXSaO+A3NBdM3ImJA2QtBYVrbMC8Gdsc2 QIkWjGRV4N8eipatDaD0Cg== 0001193125-08-239901.txt : 20090219 0001193125-08-239901.hdr.sgml : 20090219 20081120113158 ACCESSION NUMBER: 0001193125-08-239901 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20081120 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HORACE MANN EDUCATORS CORP /DE/ CENTRAL INDEX KEY: 0000850141 STANDARD INDUSTRIAL CLASSIFICATION: FIRE, MARINE & CASUALTY INSURANCE [6331] IRS NUMBER: 370911756 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1 HORACE MANN PLZ CITY: SPRINGFIELD STATE: IL ZIP: 62715-0001 BUSINESS PHONE: 2177892500 MAIL ADDRESS: STREET 1: 1 HORACE MANN PLZ CITY: SPRINGFIELD STATE: IL ZIP: 62715-0001 FORMER COMPANY: FORMER CONFORMED NAME: HORACE MANN EDUCATORS CORP DATE OF NAME CHANGE: 19920108 CORRESP 1 filename1.htm Correspondence

GIBSON, DUNN & CRUTCHER LLP

LAWYERS

A REGISTERED LIMITED LIABILITY PARTNERSHIP

INCLUDING PROFESSIONAL CORPORATIONS

 

 

1050 Connecticut Avenue, N.W., Washington, D.C. 20036-5306

(202) 955-8500

www.gibsondunn.com

blane@gibsondunn.com

November 20, 2008

 

Direct Dial   Client Matter No.
(202) 887-3646   C 39267-00038

Fax No.

(202) 530-9589

VIA EDGAR AND OVERNIGHT MAIL

Mr. Jim B. Rosenberg

Senior Assistant Chief Accountant

United States Securities and Exchange Commission

100 F Street, N.E., Mail Stop 6010

Washington, D.C. 20549

 

  Re: Horace Mann Educators Corporation

Form 10-K for the fiscal year ended December 31, 2007

Filed February 28, 2008

Form 10-Q for the Quarterly Period Ended June 30,2008

File No. 001-10890

Filed August 8, 2008

Dear Mr. Rosenberg:

On behalf of Horace Mann Educators Corporation (the “Company”), we transmit herein this letter as requested in my conversation with Ms. Ignat regarding the comment letter dated October 31, 2008. The Company intends to respond to the October 31, 2008 comment letter on or before December 2, 2008.

If you have any questions do not hesitate to call me at (202) 887-3646.

 

Sincerely,

/s/ Brian J. Lane

Brian J. Lane

United States Securities and Exchange Commission

November 20, 2008

Page 2

BJL/sga

 

cc: Louis G. Lower II

Peter H. Heckman

Ann M. Caparrós

Bret A. Conklin

Dwayne D. Hallman

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