AMERICAN NATIONAL INSURANCE COMPANY
WILLIAM F. CARLTON SENIOR VICE PRESIDENT, CORPORATE CONTROLLER
One Moody Plaza, Galveston, TX 77550
Phone: (409) 766-6480 Fax: (409) 766-6936 E-mail: bill.carlton@anico.com
January 9, 2012
Mr. Jim B. Rosenberg
Senior Assistant Chief Accountant
United States Securities and Exchange Commission
Washington, D.C. 20549
Re: | American National Insurance Company |
Form 10-K for the Fiscal Year Ended December 31, 2010
Filed March 2, 2011
File No. 001-34280
Dear Mr. Rosenberg:
In regards to your letter of December 22, 2011, I am writing as requested to provide you with a date by which we will file a response to your comments. We will provide you a response no later than the close of business on January 16, 2012.
If you have any questions, please let me know.
Sincerely,
/s/ William F. Carlton
Senior Vice President & Corporate Controller