-----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, Hql1dYdNKzzG0d/ht4BAgA/j5/kQAGnv4MbJ3CJKZpkl9cVvEztc8m3iqDbBipFf qEC00gjuSKro+2ecfrtjFQ== 0001193125-08-262322.txt : 20090219 0001193125-08-262322.hdr.sgml : 20090219 20081231125235 ACCESSION NUMBER: 0001193125-08-262322 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20081231 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

[Horace Mann Educators Corporation letterhead for Peter H. Heckman, Chief Financial Officer]

December 31, 2008

VIA EDGAR AND OVERNIGHT MAIL

Mr. Jim B. Rosenberg

Senior Assistant Chief Accountant

United States Securities and Exchange Commission

100 F Street, N.W., 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:

Following a phone conversation between our counsel, Brian Lane, and Ms. Ignat of the Division staff, we understand that the staff has no further comments on the above referenced documents. However, Ms. Ignat requested that the company submit a letter with the standard acknowledgments, signed by a corporate officer, rather than our outside counsel. This letter accomplishes that purpose.

The Company acknowledges that it is responsible for the adequacy and accuracy of the disclosure in the filing; staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

United States Securities and Exchange Commission

December 31, 2008

Page 2

 

If you have any questions, do not hesitate to call me at (217) 788-5173.

 

Sincerely,

/s/ Peter H. Heckman

Peter H. Heckman
Executive Vice President & CFO

 

cc: Louis G. Lower II

Ann M. Caparrós

Bret A. Conklin

Dwayne D. Hallman

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