Stevens & Lee
Lawyers & Consultants
620 Freedom Business Center
Suite 200
P. O. Box 62330
King of Prussia, PA 19406
(610) 205-6000 Fax (610) 337-4374
www.stevenslee.com

November 6, 2008

VIA EDGAR

Mr. Frank Wyman
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549-6010
Phone: (202) 551-3660
Fax:      (202) 772-9217

Re: Mercer Insurance Group, Inc.
       Form 10-K for Fiscal year Ended December 31, 2007
       Form 10-Q for Quarter Ended June 30, 2008
       File No. 333-150358

Dear Mr. Wyman:

     On behalf of Mercer Insurance Group, Inc. (the “Company”), we are requesting additional time for the Company to complete its response to your letter dated October 2, 2008, which set forth comments to the Company’s above referenced filings.

     We initially indicated that we would try to provide a response by November 7, 2008, but we are not in a position to respond by tomorrow. We expect to be able to respond no later than November 26, 2008.

     If you have any questions with respect to the foregoing, please do not hesitate to contact me at (610) 205-6029.

Very truly yours,

STEVENS & LEE

/s/ John D. Talbot

John D. Talbot

     cc: David Merclean, Mercer Insurance Group, Inc.

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