Correspondence 0001104659-23-123290 from UNITED FIRE GROUP INC (UFCS) (CIK 0000101199) (UFCS)
UNITED FIRE GROUP INC (UFCS) (CIK 0000101199)
Date: Dec. 4, 2023 · CIK: 0000101199 · Accession: 0001104659-23-123290
AI Filing Summary & Sentiment
File numbers found in text: 001-34257
Referenced dates: November 29, 2023
Letter
VIA EDGAR Securities and Exchange Commission Attention: Katharine Garrett and William Schroeder Amendment No. 1 to Form 10-K for Fiscal Year Ended December 31, 2022 Form 8-K filed November 1, File No. 001-34257
Re: United Fire Group, Inc.
Dear Ms. Garrett and Mr. Schroeder,
United Fire Group, Inc. (the “Company”) is in receipt of your letter dated November 29, 2023 (the “November 29 Letter”) setting forth comments of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) regarding the Company’s above-referenced Amendment to Form 10-K and Form 8-K. The Commission requested that the Company respond to the November 29 Letter within ten business days of November 29, 2023, or to advise the Commission when the Company would provide a response.
The Company advises the Commission that it is in the process of preparing a response to the November 29 Letter. As discussed with Ms. Garrett, the Company respectfully requests an extension of an additional ten business days, or until December 28, 2023, to submit a response.
Thank you for your consideration of the requested extension. If you have any questions or comments, please do not hesitate to contact the undersigned at Eric J. Martin at emartin@unitedfiregroup.com or (319) 399-5724.
Sincerely,
/s/ Eric J. Martin
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December 4, 2023
VIA EDGAR
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549-3561
Attention: Katharine Garrett and William Schroeder
Re: United Fire Group, Inc.
Amendment No. 1 to Form 10-K for Fiscal Year
Ended December 31, 2022
Form 8-K filed November 1,
2023
File No. 001-34257
Dear Ms. Garrett and Mr. Schroeder,
United Fire Group, Inc.
(the “Company”) is in receipt of your letter dated November 29, 2023 (the
“November 29 Letter”) setting forth comments of the staff (the “Staff”) of the Securities and
Exchange Commission (the “Commission”) regarding the Company’s above-referenced Amendment to Form 10-K and
Form 8-K. The Commission requested that the Company respond to the November 29 Letter within ten business days of November 29,
2023, or to advise the Commission when the Company would provide a response.
The Company advises the Commission
that it is in the process of preparing a response to the November 29 Letter. As discussed with Ms. Garrett, the Company respectfully
requests an extension of an additional ten business days, or until December 28, 2023, to submit a response.
Thank you for your consideration
of the requested extension. If you have any questions or comments, please do not hesitate to contact the undersigned at Eric J. Martin
at emartin@unitedfiregroup.com or (319) 399-5724.
Sincerely,
/s/ Eric J. Martin
Eric J. Martin
Chief Financial Officer
United Fire Group, Inc.