0000865058-11-000001.txt : 20110628 0000865058-11-000001.hdr.sgml : 20110628 20110103172838 ACCESSION NUMBER: 0000865058-11-000001 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20110103 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 secltr.htm







January 3, 2011



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, 2009
Filed March 26, 2010
File No. 000-18649

Dear Mr. Rosenberg:

Due to time constraints posed by holiday schedules we have been unable to coordinate our response efforts with our external auditors and audit committee.  Consequently, we are currently unable to complete your request for additional information as outlined in your December 15, 2010 comment letter within the 10 business day response window.  We intend to provide our responses on or before January 14, 2011 as agreed upon with Vanessa Robertson, Staff Accountant, via telephone today.


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 nglogo.jpg begin 644 nglogo.jpg M_]C_X``02D9)1@`!`0$`8`!@``#_X0!F17AI9@``34T`*@````@`!`$:``4` M```!````/@$;``4````!````1@$H``,````!``(```$Q``(````0````3@`` M``````!@`````0```&`````!4&%I;G0N3D54('8U+C`P`/_;`$,`#PH+#0L) M#PT,#1$0#Q$6)1@6%!06+2`B&R4U+S@W-"\T,SM"54@[/U`_,S1*9$M05UI? M8%\Y1VAO9UQN55U?6__;`$,!$!$1%A,6*Q@8*UL]-#U;6UM;6UM;6UM;6UM; M6UM;6UM;6UM;6UM;6UM;6UM;6UM;6UM;6UM;6UM;6UM;6UM;6__``!$(`&`` MK@,!(@`"$0$#$0'_Q``?```!!0$!`0$!`0```````````0(#!`4&!P@)"@O_ MQ`"U$``"`0,#`@0#!04$!````7T!`@,`!!$%$B$Q008346$'(G$4,H&1H0@C M0K'!%5+1\"0S8G*""0H6%Q@9&B4F)R@I*C0U-CH.$A8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJ MLK.TM;:WN+FZPL/$Q<;'R,G*TM/4U=;7V-G:X>+CY.7FY^CIZO'R\_3U]O?X M^?K_Q``?`0`#`0$!`0$!`0$!`````````0(#!`4&!P@)"@O_Q`"U$0`"`0($ M!`,$!P4$!``!`G<``0(#$00%(3$&$D%1!V%Q$R(R@0@40I&AL<$)(S-2\!5B M7J"@X2%AH>(B8J2DY25EI>8F9JBHZ2EIJ>HJ:JRL[2UMK>X MN;K"P\3%QL?(RKR\_3U]O?X^?K_V@`,`P$` M`A$#$0`_`/1*2EK'\2ZC+IUC&\&/,>0*,Y^O:FES.PF[*YKTR::.",R32+&@ MZLQP*Q7N_$*C`T^V?(^\LO\`]>J0\/:CJ=R)M6N!&@Z1(Q;^?`JU!=61SOHC MJ58,`5((/((I:YU-(U/2I6;2YEGA)SY,S$8^F.*D:Y\12HRBPMXN/O&4G^1I MK52U9V*0M%%%(84444`%%%%`!1110` M4444`%%%%`!1110`E8/C&,MIL,O:*92?ITK?JO?VJ7MC-;O]V12/IZ&J@[23 M)DKJQ,I#*".A%+5'19VGTR$R<2H/+D'HR\&KU)Z,:U04'@9-+364,I4]QBD, MJZ5&8M-A4C'&[\SG^M6Z````.@XK-%LO]I.F^;:L0<#S6ZY/O0]6):&E2UC6 MVH36]HAG12IA+(V>21C@_7-7+&\>XEDCD"94!@R=#GMWH&7:***`"BBB@`HH MHH`****`"BBB@`HHHH`****`*$J&SNVNHQF&7'GJ/X3V:Y:**1)QB-8_GX8?,3UJ]$UO'K-R) M=BM*$,>1][@@XH`='!;R6BF8A8X@T:GS005XYSZ\"K5N4CBW&Z,JMT9V']*Q MX1'']G:=0+9)Y,R+*A0 M=6##`_&H;B\1+*6XA9)1&N?E;(K*U`207%U]F\N-?W)<-'N4KDYR/IWIC`$W MZ12++OMPF[/%-:YA0X::-3G&"PZUAM/$NCFV9OWPFP4QR/GS5_3X(FN M;YWC5F,Y&2,\8%`$HU&)%A\\JC3,0N'!&!WS5I9$<$JZL!UPGR2 MJHC29PQ(X`.[&:FOF,4Q%MRFH($4KT#=,_\`?/\`*@#85E=0RD%3T(/6G4R* M-8HDC085``!3Z`"BBB@`I*6B@!KJKJ58!E(P01P:#&I7:5!4=!CBG44`0-9V MSNSM!&6;[Q*C)IS6T+R+(T2%T^ZQ7D5+10!$UM"\9C:)"A.2I48SZT+;PJBH ML2!4.5`48!]:EHH`K79MX;>6:=%*[G&*B5H)?L$=FF)8 MV!?"X*#'S9H`TTBLU87")""QXD`')/O3&_L\W09C;^?G@G;NS_C66L\?]F6M MKSYR3('3:+RFB0Q]=I48J$V9:ZB=F00PF!R<#].M1M_:09L[=@/!0#<1GWXSCFE8=S1HK-VZAM5VY?D;5Q M@#C\SUJU8B58`LP;