0000100716-10-000009.txt : 20110429 0000100716-10-000009.hdr.sgml : 20110429 20100728180312 ACCESSION NUMBER: 0000100716-10-000009 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100728 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 CORRESP 1 filename1.htm correspondence.htm
 
Unico American Corporation
23251 Mulholland Drive
Woodland Hills, California 91364-2732
TEL (818) 591-9800  FAX (818) 591-9822
 
 
VIA EDGAR
 
 
July 28, 2010
Mr. Jim B. Rosenberg
Senior Assistant Chief Accountant
Division of Corporation Finance
Securities And Exchange Commission
Washington, DC 20549 
 
Re:    Unico American Corporation
          Form 10-K for the Fiscal Year Ended December 31, 2009
          Schedule 14A Filed April 22, 2010
          File No. 000-03978
 
Dear Mr. Rosenberg:
 
This letter will confirm the telephone conversation of our legal counsel, Irwin G. Barnet, with Frank Wyman, Staff Accountant, on Wednesday, July 21, 2010, in which Mr. Barnet informed Mr. Wyman that I was out of the office until July 28, 2010 and, as a result, we would need an additional 5 business days, until August 9, 2010, to provide a response to your letter dated July 19, 2010.  It is our intention to provide a response on or before August 9, 2010.
 
If you have any questions, please contact the undersigned at (818) 591-9800.
 
Sincerely,
 
/s/ Lester A. Aaron
Lester A. Aaron
Chief Financial Officer
Unico American Corporation