SEC Company Response from HANOVER INSURANCE GROUP, INC. (THG) (CIK 0000944695) (THG) — Sep 14, 2005
HANOVER INSURANCE GROUP, INC. (THG) (CIK 0000944695)
Date: Sept. 14, 2005 · CIK: 0000944695 · Accession: 0001193125-05-185369
AI Filing Summary & Sentiment
Letter
VIA EDGAR Securities and Exchange Commission Division of Corporate Finance Attention: James Rosenberg Re: Allmerica Financial Corporation (the “Company”) – Form 10-K for the Year Ended December 31, 2004 File No. 1-13754
Dear Mr. Rosenberg:
I am writing in connection with the letter you provided to Mr. Frederick Eppinger dated September 9, 2005 providing comments on the Company’s most recent Form 10-K filing. Your letter indicates that the Company should respond to the comments within 10 business days or tell you when it would provide a response. As discussed with Mr. Frank Wyman, Staff Accountant, on September 13, 2005, the Company plans to respond on or before October 7, 2005. Please let me know if you have any concerns about the Company providing a response no later than that date.
We greatly appreciate your consideration of this matter.
Please direct any questions to my attention at (617) 951-7294 or to the attention of Steven M. Hoffman at (617) 951-7936.
Very truly yours,
/s/ Julie H. Jones
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CORRESP 1 filename1.htm LETTER TO THE SEC [ROPES & GRAY LLP LETTERHEAD] September 14, 2005 Julie H. Jones (617) 951-7294 jjones@ropesgray.com VIA EDGAR Securities and Exchange Commission Division of Corporate Finance 450 Fifth Street, N.W. Washington, D.C. 20549 Attention: James Rosenberg Re: Allmerica Financial Corporation (the “Company”) – Form 10-K for the Year Ended December 31, 2004 File No. 1-13754 Dear Mr. Rosenberg: I am writing in connection with the letter you provided to Mr. Frederick Eppinger dated September 9, 2005 providing comments on the Company’s most recent Form 10-K filing. Your letter indicates that the Company should respond to the comments within 10 business days or tell you when it would provide a response. As discussed with Mr. Frank Wyman, Staff Accountant, on September 13, 2005, the Company plans to respond on or before October 7, 2005. Please let me know if you have any concerns about the Company providing a response no later than that date. We greatly appreciate your consideration of this matter. Please direct any questions to my attention at (617) 951-7294 or to the attention of Steven M. Hoffman at (617) 951-7936. Very truly yours, /s/ Julie H. Jones Julie H. Jones JHJ:dw cc: Edward J. Parry III J. Kendall Huber, Esq. Warren E. Barnes Patricia Norton-Gatto Celeste E. Nelson Steven M. Hoffman