-----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, H4AQNnPtfGnR129rZjaRglttEoH5FwAIPn5swuW4gw6lChpHcu8EajkLr9348xso nHPKo6EwaRkmuYg0NUGDug== 0000865058-08-000035.txt : 20090121 0000865058-08-000035.hdr.sgml : 20090121 20081016142515 ACCESSION NUMBER: 0000865058-08-000035 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20081016 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NATIONAL SECURITY GROUP INC CENTRAL INDEX KEY: 0000865058 STANDARD INDUSTRIAL CLASSIFICATION: LIFE INSURANCE [6311] IRS NUMBER: 631020300 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 661 E DAVIS ST CITY: ELBA STATE: AL ZIP: 36323 BUSINESS PHONE: 2058972273 CORRESP 1 filename1.htm


 

 

 

 

October 16, 2008

 

 

Jim B. Rosenberg

Senior Assistant Chief Accountant

United States Securities and Exchange Commission

Washington, D.C. 20549

 

RE:

The National Security Group, Inc

 

 

Form 10-K for the Fiscal Year Ended December 31, 2007

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

File No. 0-18649

 

Dear Mr. Rosenberg:

 

Due to time constraints, we are currently unable to complete your request for additional information as outlined in your October 2, 2008 comment letter within the 10 business day response window. We will provide our responses on or before October 31, 2008 and will fully consider all suggested changes that are applicable to our third quarter 10-Q to be filed in November 2008.

 

Sincerely,

 

/s/ Brian R. McLeod

 

Brian R. McLeod, CPA

Chief Financial Officer

 

 

 

 

 

 

P.O. Box 703 • 661 East Davis Street • Elba, Alabama 36323 • 334.897.2273 • Fax: 334.897.5694 • www.nationalsecuritygroup.com

 

 

 

 GRAPHIC 2 img1.jpg GRAPHIC begin 644 img1.jpg M_]C_X``02D9)1@`!`0$`8`!@``#_VP!#``H'!P@'!@H("`@+"@H+#A@0#@T- M#AT5%A$8(Q\E)"(?(B$F*S7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBI MJK*SM+6VM[BYNL+#Q,7&Q\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W M^/GZ_]H`"`$!```_`-5_CCIMOK%[97&D7306TSHL\#!]RJ<;BIQC\ZEF^.WA M9(MT5IJ,K_W?*1?UW5SMY\5O%OBV5M/\(Z,]OOX,B#S9`/\`>QM7Z_K5_3O" MOQ+\(6(U.PU--2GE8R7>G2L9`2>X)/+>N"/QJU;?'"VM9/LWB'0+VPN4X=8\ M'GZ-@C]:LS_'7PV`!:6&I7,IX5/+5$_`B`3>*-5EF4,XM-IW#/5QG^5>R2> M'-"E??)HNGN_]YK5"?Y5>@MX+6,16\,<,8Z+&H4#\!4E5[O3[*_4+>6<%RHZ M":)7Q^8J*UT72;%P]GIEG;N/XHH%4_F!7-^![5;+7/%L$:[8O[5WJ!T!:-6/ M\Z[&BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB MBBBBBBBBBBBBBBBBBBBBBO'?AM:-H'Q:\0:3*I021R-#G^)1("N/P->Q4444 M5B>&K;RVU:\(_P"/W499%/JJXC'_`*!47B7Q/<^'4DG&@WE[:0PF:6YA>,*@ M&<@AB#P!GI5(>.+I+6WN;KPW>VD-S/!#$\TL>'\UL`C:3TSFNK21)!F-U<9Q ME3GFA)8Y,^6ZOM.#M.<&G444444444444444444444444444444444444444 M44444444444444444444444444444444445P'CVT.A^)=&\<0J?+M)!;:AM' M_+%\@,?IN/YBN^5E=0RD,K#((Z$4M%%(@6\*6[^=;Z7(Y-S&0-I8 M$G.&P=W7FO0************************************************* M*************************@O;.WU&QGLKN(2P3H8Y$;HRD8-)OL'@6Z\1Z0\-P%@66!FR48$@ZU6Z6*\M!'Q$&4K/GC:,\'/^-076K6%]X7-S8R MZ4TRQ*]O'4`QQ&9=S@]"!G)S M3KS4]/TX*;Z^MK4-]WSY53/TR:P?'GB&YT/P9-J^DS0M*'B$H^'ETFVT^"X>"&*\#M)-M/))'"YKN)+J.SLQ/J$\ M%N%4>8[.%0'OR>V:6TO;2_A\ZSNH;F+.-\,@=?S%12:QI<-V+.74K1+D\"%I MU#G_`(#G-6([B"622.*:-WB($BJP)0GU':HVU"R5)':\MPL3[')E7"-_=//! M]JJWFM64<%VEMJ5A]L@0_)+<*`C_`,(?G(&<5BMXT&DP:#;ZTUFU]JC;97MI MQY,0_OY)Z?USS720W]E]2-<0+.MNTT8F<%EC+ M#1S>"]$UC1E1FT/6% M+V1`R+6?<&:+V5L$C\?>MG4VT_5-5L-,M/"UKKFKPZ=$9I+Q@L-O$1D`D@Y) M)[#/-?>L?2+2#Q!XK\.:3JL:SV%CX=BNH;:09CDE.%+% M>AP/Y4[6;.V\/^,]9TW28DM[/4/#L\]Q:Q#$:R*&`8*.!QQ^-5;CPOHB_!!- M433X5U`6,=P+O'[T.".=_7';'3%:VHS66O:M9V=MX6M-=UF/3H7NI[UPL4", M,@'(.6))/`SS7)SK<6OPU\5:;-"MNEGK,:I;I(72'+H2JL>HS7N4?^K7Z"N` MUGPQJOA'^T/$/A'4?*A^:ZNM+N!NADQRQ4]5.!_]>L*_U6[\:>,=+,>B1:I: MII*7L>G7-R(H][G#.<@A\=,8]ZFN-.\1>&I=8\0V.A6N@VO]ER++!;70D1I1 M]R0*``"*Z+PKX&\,3^$M/ENM+M;Z>Z@2>:ZF3?)([#<3O//4^M'@L`>.?&F` M!_I<'_H!KAM<3?X7\9IDKN\2*,CJ/F6O0]6\(>'M/\'ZI#;Z1:C_`$)RSF,% MG95)5F;J2#SD]ZXA-+T^\TSX;&ZLH)C.?*E\R,-O0+D*<]1DDXKIO&%C;>%; M[0/$FGVT=M;:=/\`9+J.%`JBWE."<#L&.?J:G\-@:]\0-<\0G#V]B!IEHW4? M+\TA'_`CBNVHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHH MHHHHHHHHHHHHJ*:W29D?[LD?W''4>H^A]*D&<<]?:LGQ'X=@\26=O;7$\D*V M]U'<@QXR2AX'/;FIM?T.R\1Z+<:5?INAG7&1U1NS#W!K&O?`_F:E%J6F:W>: M7=_9DMIY(%1A.BC`R&!`/O3;#X>Z=8V^KVCWMY=6FL(!<1W#AFWXY>]G(WA",;5`&%'M[5;D M\)VTG@@>%3$%?M$^-[#/&<>@X_"N7N_AU<7SSP7'B[67TVYD+R69D'()R5W8R%]JT= M6\#:=?I8/83SZ3=Z;'Y5K?KD^ MKZ9KE_I4UVBI=BVVD3;1@'D<-CO55/ACIL>AWVD)?WGDWMZMVSNP9U92#C)Z M].IYKK+^S74-.N;)V*)<0M$S+U`8$9'YUSMWX!L[GPUI>D)?7,$ND%6M+V,@ M2(P[XZ'/I5#Q3)!HO@R?0M6O;W6[[4XY8[8>1NDE?`P,*,``D'FMOP1H)\-^ M$;#374"=(]\_?]XW+?D3C\*WJ*********************************** M************************************X+Q^9M;\2:!X/\YXK/4&>:]V M-M,D:#.S/H<']*T=2TKP!H2V<6HVFD6!C826WFA8VRI!R#U.#BJ^H>+]5EC0'J7QU'0`#UIG_"4^)[_5'T/2-/TV34+&%&U*XF MD<6\V?AG5[BXTR*'6-'N(X+FV,A:,[V`#J1S@@DUT' MB_Q'/X;TBUO8((YFGNXH"KD@`.>3Q60_BCQ5J/B76=&T+3-,9=+>,&>[F=0= MRYQM4A-58[X^!O&NNW&J6ETVG:PT=Q!=V\#2A7`PR-MR0>>*PM1T+5_$6@^+ M]>ATZ>)M4EMVL[61-LKQ0D$MMZ@D=!5OQ?XH7Q5H>G6NEZ1JCE+^WDN'>U9% MAP?NDDE2Z?XGL?#GQ"\7F_AO&2::#:\%LTH!$?0[>A.>,UM>`K2]NM7U M[Q/=V(M;U;[5YHU5XW\K9CR]B[>N>I=,\37MPVGPW#6SW%Q>&"YB6!XGM_W3/M*L29*K,%6(`@X!&2*M2C6.UG?3[69;N>VEO)E80#RU##`W9!8'H3V/6 MM>PU+5+WP='J2P1C49+8RK$RD*6Y(&,YP?ZUFR^,9[ED.EPPO',+:*-Y)L[A;*FZ-AZ%]R?^/>E.OO$VMZ1:R&\BL9I MI-/:\@\I65492H*-DG(^6'B*WNM3DBD:'2[J9UMU*J%#1G&" M3D]>?Y5'8W.K7?B70[O4&MECNK*>6.*W#?(#Y9PQ)PQP1R`.]=?111111111 M111111111111111111111111111111111111111111111111111111111111 M5:YL+>\GMIIT+/:2>;$.@XQ^5;NFW-QI?@=+V:9KR6&T:?,A.6X+!2>3P,#/7BH? M#_A^PE\*)#/$K+?R&]?R\ILD<[AM(.1MX`.>U7#X5TLVA@*3[C.+@W'GOYWF M`8W;\YSCCZ5+9>'=,T^2&2WA=7ADDD1FD9CND`#DY/.<=ZNWUE;ZE9365W$) M8)U*2(>A!J(Z38-0D?>C&<*1Z -----END PRIVACY-ENHANCED MESSAGE-----