SEC Company Response from MERCER INSURANCE GROUP INC (CIK 0001050690) — Dec 27, 2005
MERCER INSURANCE GROUP INC (CIK 0001050690)
Date: Dec. 27, 2005 · CIK: 0001050690 · Accession: 0000893220-05-002983
AI Filing Summary & Sentiment
Letter
Securities and Exchange Commission Division of Corporation Finance Attention: Mr. Jim B. Rosenberg, Senior Assistant Chief Accountant 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
Re: Mercer Insurance Group, Inc.
Dear Mr. Rosenberg;
With respect to Mercer Insurance Group, Inc.’s response to your comment letter of December 1, 2005, please be advised that we are in the process of making modifications which will be included in amended filings of the annual and quarterly reports referenced above where applicable.
We previously requested additional time (until December 27) to complete these modifications. However, on December 23 we had a dialogue with Mr. Frank Wyman of your office about the nature of the changes in order to ensure that they were properly responsive to the comments. In light of the ongoing dialogue with Mr. Wyman, we respectfully request an additional 15 days in which to make these modifications.
Our proposed amendments will be submitted to Mr. Wyman for comment prior to filing.
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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CORRESP 1 filename1.htm corresp December 27, 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; With respect to Mercer Insurance Group, Inc.’s response to your comment letter of December 1, 2005, please be advised that we are in the process of making modifications which will be included in amended filings of the annual and quarterly reports referenced above where applicable. We previously requested additional time (until December 27) to complete these modifications. However, on December 23 we had a dialogue with Mr. Frank Wyman of your office about the nature of the changes in order to ensure that they were properly responsive to the comments. In light of the ongoing dialogue with Mr. Wyman, we respectfully request an additional 15 days in which to make these modifications. Our proposed amendments will be submitted to Mr. Wyman for comment prior to filing. 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