-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 UZyEkltogduh6ZjyP8MGWZMU+UtDPlko1onLB0bIxspNDqmWZqa98Tw8SQJ3q1vo
 6H2hZJLZVOzwOduhr7I+ug==

<SEC-DOCUMENT>0000100716-06-000008.txt : 20061227
<SEC-HEADER>0000100716-06-000008.hdr.sgml : 20061227
<ACCEPTANCE-DATETIME>20060706133107
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000100716-06-000008
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060706

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			UNICO AMERICAN CORP
		CENTRAL INDEX KEY:			0000100716
		STANDARD INDUSTRIAL CLASSIFICATION:	FIRE, MARINE & CASUALTY INSURANCE [6331]
		IRS NUMBER:				952583928
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		23251 MULHOLLAND DR
		CITY:			WOODLAND HILLS
		STATE:			CA
		ZIP:			91364
		BUSINESS PHONE:		8185919800

	MAIL ADDRESS:	
		STREET 1:		23251 MULHOLLAND DRIVE
		CITY:			WOODLAND HILLS
		STATE:			CA
		ZIP:			91364

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	UNIVERSAL COVERAGE CORP
		DATE OF NAME CHANGE:	19730823
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


                           UNICO AMERICAN CORPORATION
                             23251 Mulholland Drive
                        Woodland Hills, California 91364


July 6, 2006


Securities and Exchange Commission
Washington, DC 20549
Mail Stop 6010

Attn.:  Jim B. Rosenberg, Senior Assistant
        Chief Accountant

        Re: Unico American Corporation, Form 10-K for Year Ended
            December 31, 2005
            File No. 000-03978

Dear Mr. Rosenberg:

         Unico American Corporation (the "Company") hereby acknowledges receipt
of your letter of June 22, 2006 addressed to Mr. Erwin Cheldin, President and
Chief Executive Officer of the Company.

         As our attorney informed Ms. Ignat by telephone on July 5, 2006, due to
the July 4, 2006 holiday and the unavailability of several people because of
scheduled vacations, the Company is unable to respond to the comments in the
letter within ten business days from the date of the letter. We will provide you
with a response by July 31, 2006.

         If you have any questions, please contact Lester Aaron at (818)
591-9800 or our attorney, Irwin G. Barnet, at (310) 734-5220.


                           Sincerely,

                           UNICO AMERICAN CORPORATION


                           By: /s/ Lester A. Aaron
                           -----------------------
                           Lester A. Aaron
                           Chief Financial Officer

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----