September 6, 2024

Bret A. Conklin
Executive Vice President and Chief Financial Officer
Horace Mann Educators Corporation
1 Horace Mann Plaza
Springfield, IL 62715-0001

       Re: Horace Mann Educators Corporation
           Form 10-K For the Fiscal Year Ended December 31, 2023
           File No. 001-10890
Dear Bret A. Conklin:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 10-K For the Fiscal Year Ended December 31, 2023
Consolidated Statements of Operations and Comprehensive Income (Loss), page 73

1.     Please represent to us that, in future filings, you will revise your
presentation to provide
       either the separate line item or parenthetical disclosure associated
with the various
       remeasurement gains/losses as stipulated in ASC 944-40-45-1, 45-2 and
45-4.
Notes to Consolidated Financial Statements
Note 1 - Basis of Presentation and Significant Accounting Policies
Short-Duration Insurance Contracts, page 84

2.     Please represent to us that, in future filings, you will revise your
policy note to disclose
       your policy for premium deficiency testing and specifically indicate
whether you consider
       anticipated investment income in the test as required by ASC
944-60-50-1. Otherwise tell
       us where you made this disclosure in your financial statements.
 September 6, 2024
Page 2
Note 6 - Long-Duration Insurance Contracts
Liability for Future Policy Benefits, page 117

3.     We note from your gross premiums or assessments table on page 121 that
in 2023 and
       2022 the supplemental health line represents approximately half of your
       premium/assessment revenue depicted in the table and in your
rollforwards of the liability
       for future policy benefits and, in each case, over 40% of premiums and
contract charges
       earned in the Supplemental & Group Benefits segment. Please represent to
us that, in
       future filings, in addition to the mortality and lapse actual versus
expected
       experience information provided on page 122 for your life products, you
will provide the
       actual versus expected morbidity and lapse experience information for
your supplemental
       health products as required by ASC 944-40-50-6b2.

       In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.

       Please contact Bonnie Baynes at 202-551-4924 or Mark Brunhofer at
202-551-3638 with
any questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Crypto
Assets
cc:   Donald Carley