SEC Comment Letter for DONEGAL GROUP INC (DGICA, DGICB) (CIK 0000800457) (DGICA) — Oct 4, 2021

DONEGAL GROUP INC (DGICA, DGICB) (CIK 0000800457)
Date: Oct. 4, 2021 · CIK: 0000800457 · Accession: 0000000000-21-012014

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AI Filing Summary & Sentiment

File numbers found in text: 333-259921

Date

October 4, 2021

Author

Office of Finance

Form

UPLOAD

Company

DONEGAL GROUP INC (DGICA, DGICB) (CIK 0000800457)

Letter

United States securities and exchange commission logo October 4, 2021 Kevin G. Burke President and Chief Executive Officer Donegal Group Inc. 1195 River Road Marietta, PA 17547

Re: Donegal Group Inc. Registration Statement on Form S-3 Filed September 30, File No. 333-259921

Dear Mr. Burke:

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. 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.

Please contact David Gessert at 202-551-2326 with any questions.

Sincerely,
Division of Corporation Finance

Show Raw Text

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
United States securities and exchange commission logo

                          October 4, 2021

       Kevin G. Burke
       President and Chief Executive Officer
       Donegal Group Inc.
       1195 River Road
       Marietta, PA 17547

                                                        Re: Donegal Group Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed September 30,
2021
                                                            File No. 333-259921

       Dear Mr. Burke:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.

                                                        Please contact David
Gessert at 202-551-2326 with any questions.

                          Sincerely,

                          Division of Corporation Finance

                          Office of Finance
</TEXT>
</DOCUMENT>

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