SEC Company Response from ACCEPTANCE INSURANCE COMPANIES INC (CIK 0000074783) — Oct 12, 2004
ACCEPTANCE INSURANCE COMPANIES INC (CIK 0000074783)
Date: Oct. 12, 2004 · CIK: 0000074783 · Accession: 0001193125-04-169798
AI Filing Summary & Sentiment
File numbers found in text: 001-07461
Letter
dcorresp.htm CORRESPONDENCE FILING
Correspondence Filing
ACCEPTANCE INSURANCE COMPANIES INC.
Suite 1600
300 West Broadway
Council Bluffs, IA
712.329.3600
Fax: 712.329.3834
October 7, 2004
U.S. Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention: Mr. Oscar M. Young, Jr., Mail Stop 03-09
Re: Acceptance Insurance Companies Inc.
Form 8-K filed September 16, 2004
File No. 001-07461
Ladies and Gentlemen:
Pursuant to the letter from the U.S. Securities and Exchange Commission (the “Commission”), dated September 16, 2004, to Acceptance Insurance Companies Inc. (the “Company”), the Company hereby acknowledges the following with respect to the above-captioned Form 8-K and its Form 8-K/A filed on October 7, 2004 :
(i) The Company is responsible for the adequacy and accuracy of the disclosures contained in the Form 8-K, the Form 8-K/A and in any amendments to the Form 8-K which may be later filed with the Commission.
(ii) Comments provided by Commission staff, or changes to disclosures made by the Company in response to Commission staff comments, do not foreclose the Commission from taking any action with respect to the Form 8-K or Form 8-K/A.
(iii) The Company may not assert Commission staff comments as a defense in any proceeding initiated by the Commission or by any other person under the federal securities laws of the United States.
Very truly yours,
/s/ JOHN E. MARTIN
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CORRESP 1 dcorresp.htm CORRESPONDENCE FILING Correspondence Filing ACCEPTANCE INSURANCE COMPANIES INC. Suite 1600 300 West Broadway Council Bluffs, IA 51503 712.329.3600 Fax: 712.329.3834 October 7, 2004 U.S. Securities and Exchange Commission Division of Corporation Finance 450 Fifth Street, N.W. Washington, D.C. 20549 Attention: Mr. Oscar M. Young, Jr., Mail Stop 03-09 Re: Acceptance Insurance Companies Inc. Form 8-K filed September 16, 2004 File No. 001-07461 Ladies and Gentlemen: Pursuant to the letter from the U.S. Securities and Exchange Commission (the “Commission”), dated September 16, 2004, to Acceptance Insurance Companies Inc. (the “Company”), the Company hereby acknowledges the following with respect to the above-captioned Form 8-K and its Form 8-K/A filed on October 7, 2004 : (i) The Company is responsible for the adequacy and accuracy of the disclosures contained in the Form 8-K, the Form 8-K/A and in any amendments to the Form 8-K which may be later filed with the Commission. (ii) Comments provided by Commission staff, or changes to disclosures made by the Company in response to Commission staff comments, do not foreclose the Commission from taking any action with respect to the Form 8-K or Form 8-K/A. (iii) The Company may not assert Commission staff comments as a defense in any proceeding initiated by the Commission or by any other person under the federal securities laws of the United States. Very truly yours, /s/ JOHN E. MARTIN John E. Martin President and Chief Executive Officer