SEC Comment Letter for OLD REPUBLIC INTERNATIONAL (ORI) — Aug 15, 2013
OLD REPUBLIC INTERNATIONAL CORP
Date: Aug. 15, 2013 · CIK: 0000074260 · Accession: 0000000000-13-045007
AI Filing Summary & Sentiment
File numbers found in text: 001-10607
Letter
August 15 , 201 3 Via E -mail Karl W. Mueller Senior Vice President, Chief Financial Officer, and Principal Accounting Officer Old Republic International Corporation 307 North Michigan Avenue Chicago, I L 60601
Re: Old Republic International Corporation Form 10 -K for the Fiscal Year Ended December 31 , 2012 Filed March 1 , 2013 File No. 001-10607
Dear Mr. Mueller :
We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated b y the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securit ies Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Joel Parker
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August 15 , 201 3 Via E -mail Karl W. Mueller Senior Vice President, Chief Financial Officer, and Principal Accounting Officer Old Republic International Corporation 307 North Michigan Avenue Chicago, I L 60601 Re: Old Republic International Corporation Form 10 -K for the Fiscal Year Ended December 31 , 2012 Filed March 1 , 2013 File No. 001-10607 Dear Mr. Mueller : We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated b y the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securit ies Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Joel Parker Joel Parker Accounting Branch Chief