SEC Company Response from MERCER INSURANCE GROUP INC (CIK 0001050690) — Dec 13, 2005
MERCER INSURANCE GROUP INC (CIK 0001050690)
Date: Dec. 13, 2005 · CIK: 0001050690 · Accession: 0000893220-05-002882
AI Filing Summary & Sentiment
Letter
December 13, 2005 Securities and Exchange Commission Division of Corporation Finance Mail Stop 6010 Washington, D.C. 20549 Attention: Mr. Jim B. Rosenberg, Senior Assistant Chief Accountant
Re: Mercer Insurance Group, Inc. Form 10-K for the fiscal year ended December 31, 2004 Forms 10-Q for the quarters ended March 31, June 30 and September 30, 2005 File No. 0-25425
Dear Mr. Rosenberg;
Mercer Insurance Group, Inc. is in receipt of your comment letter of December 1, 2005, in which three comments addressing the content of the above-noted filings were brought to our attention.
We concur with the comments and are in the process of making modifications that we believe will be responsive. These modifications will be included in amended filings of the annual and quarterly reports where applicable. These amendments will be submitted to your office for comment prior to filing.
In order to have the necessary time to complete these modifications, receive your comments thereto, and make arrangements for their filing, Mercer Insurance Group, Inc. respectfully requests an additional 12 days beyond the time noted in your letter in which to make these modifications.
If you would like to discuss this request further, please call me at (800) 223- 0534, ext. 1112, or send an email to me at dmerclean@mercerins.com.
Thank you in advance for your assistance.
/s/ David B. Merclean
David B. Merclean Senior Vice President Chief Financial Officer
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<DOCUMENT> <TYPE>CORRESP <SEQUENCE>1 <FILENAME>filename1.txt <TEXT> <PAGE> December 13, 2005 Securities and Exchange Commission Division of Corporation Finance Mail Stop 6010 Washington, D.C. 20549 Attention: Mr. Jim B. Rosenberg, Senior Assistant Chief Accountant Re: Mercer Insurance Group, Inc. Form 10-K for the fiscal year ended December 31, 2004 Forms 10-Q for the quarters ended March 31, June 30 and September 30, 2005 File No. 0-25425 Dear Mr. Rosenberg; Mercer Insurance Group, Inc. is in receipt of your comment letter of December 1, 2005, in which three comments addressing the content of the above-noted filings were brought to our attention. We concur with the comments and are in the process of making modifications that we believe will be responsive. These modifications will be included in amended filings of the annual and quarterly reports where applicable. These amendments will be submitted to your office for comment prior to filing. In order to have the necessary time to complete these modifications, receive your comments thereto, and make arrangements for their filing, Mercer Insurance Group, Inc. respectfully requests an additional 12 days beyond the time noted in your letter in which to make these modifications. If you would like to discuss this request further, please call me at (800) 223- 0534, ext. 1112, or send an email to me at dmerclean@mercerins.com. Thank you in advance for your assistance. /s/ David B. Merclean David B. Merclean Senior Vice President Chief Financial Officer </TEXT> </DOCUMENT>