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
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File numbers found in text: 001-34257
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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