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SEC Comment Letter 0000000000-24-001225 to UNITED FIRE GROUP INC (UFCS) (CIK 0000101199) (UFCS)

UNITED FIRE GROUP INC (UFCS) (CIK 0000101199)
Date: Jan. 31, 2024 · CIK: 0000101199 · Accession: 0000000000-24-001225

AI Filing Summary & Sentiment

File numbers found in text: 001-34257

Date
January 31, 2024
Author
Office of Finance
Form
UPLOAD
Company
UNITED FIRE GROUP INC (UFCS) (CIK 0000101199)

Letter

United States securities and exchange commission logo January 31, 2024 Eric J. Martin Chief Financial Officer United Fire Group, Inc. 118 Second Avenue SE Cedar Rapids, IA 52401 Re:United Fire Group, Inc. Form 10-K for Fiscal Year Ended December 31, 2022 File No. 001-34257 Dear Eric J. Martin: We have completed our review of your filings. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Finance

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United States securities and exchange commission logo
January 31, 2024
Eric J. Martin
Chief Financial Officer
United Fire Group, Inc.
118 Second Avenue SE
Cedar Rapids, IA 52401
Re:United Fire Group, Inc.
Form 10-K for Fiscal Year Ended December 31, 2022
File No. 001-34257
Dear Eric J. Martin:
            We have completed our review of your filings. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Finance