SEC Comment Letter for DONEGAL GROUP INC (DGICA, DGICB) (CIK 0000800457) (DGICA) — Sep 9, 2024
DONEGAL GROUP INC (DGICA, DGICB) (CIK 0000800457)
Date: Sept. 9, 2024 · CIK: 0000800457 · Accession: 0000000000-24-010177
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-281858
Letter
September 9, 2024 Jeffrey D. Miller Executive Vice President and Chief Financial Officer Donegal Group Inc. 1195 River Road Marietta, PA 17547 Re:Donegal Group Inc. Registration Statement on Form S-3 Filed August 30, 2024 File No. 333-281858 Dear Jeffrey D. Miller: 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 John Stickel at 202-551-3324 with any questions. Sincerely, Division of Corporation Finance Office of Finance
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September 9, 2024
Jeffrey D. Miller
Executive Vice President and Chief Financial Officer
Donegal Group Inc.
1195 River Road
Marietta, PA 17547
Re:Donegal Group Inc.
Registration Statement on Form S-3
Filed August 30, 2024
File No. 333-281858
Dear Jeffrey D. Miller:
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 John Stickel at 202-551-3324 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance