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corresp

AMERISAFE, INC.

2301 Highway 190 West

DeRidder, Louisiana 70634

November 15, 2005

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Mailstop 6010

Washington, D.C. 20549

Attn: Ms. Suzanne Hayes

    Re:

    AMERISAFE, Inc.

    Registration Statement on Form S-1

    Registration Number 333-127133

Ladies and Gentlemen:

     Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as
amended, AMERISAFE, Inc. (the “Company”) hereby respectfully requests that the effective time of
the above-referenced Registration Statement, as amended, be accelerated to 4:00 p.m., Washington,
D.C. time, on November 17, 2005, or as soon thereafter as practicable.

     The Company hereby confirms that it is aware of its responsibilities under the Securities Act
of 1933 and the Securities Exchange Act of 1934 as they relate to the registration of securities
specified in the above-referenced Registration Statement, and the Company hereby acknowledges that:

    •

    should the Securities and Exchange Commission (the “Commission”)
or the staff, acting pursuant to delegated authority, declare the
above-referenced Registration Statement effective, it does not
foreclose the Commission from taking any action with respect to
the Registration Statement;

    •

    the action of the Commission or the staff, acting pursuant to
delegated authority, in declaring the Registration Statement
effective, does not relieve the Company from its full
responsibility for the adequacy and accuracy of the disclosure in
the Registration Statement; and

    •

    the Company may not assert this action as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.

Securities and Exchange Commission

November 15, 2005

Page 2

     The request of Friedman, Billings, Ramsey & Co., Inc. and William Blair & Company, LLC, as the
representatives of the Underwriters, for acceleration will be forwarded to you under separate
cover.

     Should you have any questions regarding this request, please contact James E. O’Bannon or Lisa
K. Durham of Jones Day at (214) 220-3939.

    Very truly yours,

AMERISAFE, Inc.

    By:
    /s/ Arthur L. Hunt

    Arthur L. Hunt

    Executive Vice President, Secretary and
General Counsel

    cc:

    C. Allen Bradley, Jr., AMERISAFE

    James E. O’Bannon, Jones Day

    Lisa K. Durham, Jones Day

    J. Brett Pritchard, Lord, Bissell & Brook LLP