Exhibit 15



December 4, 2001

Horace Mann Educators Corporation
Springfield, Illinois

Re:      Registration Statement on Form S-8



With respect to the subject registration statement, we acknowledge our awareness
of the use therein of our  reports  dated April 26,  2001,  August 6, 2001,  and
November 6, 2001, related to our reviews of interim financial information.

Pursuant to Rule 436 under the Securities Act of 1933 (the "Act"),  such reports
are not considered part of a registration  statement prepared or certified by an
accountant,  or a report  prepared  or  certified  by an  accountant  within the
meaning of Sections 7 and 11 of the Act.

                                                 /s/ KPMG LLP

Chicago, Illinois