SEC Company Response from HANOVER INSURANCE GROUP, INC. (THG) (CIK 0000944695) (THG) — Oct 28, 2005
HANOVER INSURANCE GROUP, INC. (THG) (CIK 0000944695)
Date: Oct. 28, 2005 · CIK: 0000944695 · Accession: 0001193125-05-211113
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 October 21, 2005 providing additional comments on the Company’s most recent Form 10-K. Your letter indicates that the Company should respond to the comments within 10 business days or tell you when it would provide a response. This it to inform you that the Company plans to respond on or before November 14, 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) 951-7936 or to the attention of Julie H. Jones at (617) 951-7294.
Very truly yours,
/s/ Steven M. Hoffman
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CORRESP 1 filename1.htm SEC RESPONSE LETTER [ROPES & GRAY LLP LETTERHEAD] October 28, 2005 Steven M. Hoffman (617) 951-7936 steven.hoffman@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 October 21, 2005 providing additional comments on the Company’s most recent Form 10-K. Your letter indicates that the Company should respond to the comments within 10 business days or tell you when it would provide a response. This it to inform you that the Company plans to respond on or before November 14, 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) 951-7936 or to the attention of Julie H. Jones at (617) 951-7294. Very truly yours, /s/ Steven M. Hoffman Steven M. Hoffman cc: Edward J. Parry III J. Kendall Huber, Esq. Warren E. Barnes Patricia Norton-Gatto Celeste E. Nelson Julie H. Jones