December 1, 2020

Ms. Michelle Miller

Mr. Mark Brunhofer

Securities and Exchange Commission

Division of Corporation Finance – Office of Finance

100 F Street, N.E.

Washington, D.C. 20549

RE: UTG, Inc.

Form 10-K for the Fiscal Year Ended December 31, 2019

Filed March 20, 2020

Form 10-Q for the Quarter Ended September 30, 2020

Filed November 13, 2020

File No. 000-16867

Dear Ms. Miller and Mr. Brunhofer:

We are in receipt of your letter dated November 19, 2020 on our Form 10-K filing for the year ended December 31, 2019 and Form 10-Q for the quarter ended September 30, 2020. The letter requests that we respond within ten business days or by December 3, 2020. We are requesting an extension of time to file our response and proposing a response date of December 16, 2020.

We appreciate your time and consideration. Please contact me should you have any questions regarding the above. I can be reached via e-mail at ted.miller@utgins.com.

Sincerely,

/s/ Theodore C. Miller

Theodore C. Miller Sr. Vice President