May 15, 2015

VIA EDGAR

Division of Corporation Finance

Securities and Exchange Commission

Washington, D.C. 20549

Attention: Jeffrey P. Riedler, Assistant Director

Daniel Greenspan

Christina De Rosa

Re: Citizens, Inc.

Post Effective Amendment No.1 to Form S-3 on Form S-1

Filed on May 7, 2015

File No. 333-185618

REQUEST FOR ACCELERATION OF EFFECTIVENESS

Dear Mr. Riedler:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Citizens, Inc. (the “Registrant”) hereby requests acceleration of the effective date of its Post Effective Amendment No.1 to its Form S-3 Registration Statement (File No. 333-185618), as amended (the “Amendment”), so that it may become effective at or before 9:00 am on May 19, 2015, or as soon as practicable thereafter.

The Registrant hereby acknowledges that it is aware of its responsibility under the Securities Act of 1933 and the Securities Exchange Act of 1934 as it relates to the proposed public offering of the securities specified in its Amendment noted above.

We respectfully request that we be notified of such effectiveness by a telephone call to the Company’s General Counsel, Geoffrey M. Kolander, at (512) 837-7100.

/s/ Rick D. Riley

Rick D. Riley

Vice Chairman and President