0001193125-18-080769.txt : 20180604 0001193125-18-080769.hdr.sgml : 20180604 20180313164303 ACCESSION NUMBER: 0001193125-18-080769 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20180313 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HORACE MANN EDUCATORS CORP /DE/ CENTRAL INDEX KEY: 0000850141 STANDARD INDUSTRIAL CLASSIFICATION: FIRE, MARINE & CASUALTY INSURANCE [6331] IRS NUMBER: 370911756 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1 HORACE MANN PLZ CITY: SPRINGFIELD STATE: IL ZIP: 62715-0001 BUSINESS PHONE: 2177892500 MAIL ADDRESS: STREET 1: 1 HORACE MANN PLZ CITY: SPRINGFIELD STATE: IL ZIP: 62715-0001 FORMER COMPANY: FORMER CONFORMED NAME: HORACE MANN EDUCATORS CORP DATE OF NAME CHANGE: 19920108 CORRESP 1 filename1.htm CORRESP

Horace Mann Educators Corporation

1 Horace Mann Plaza

Springfield, Illinois 62715-0001

March 13, 2018

VIA EDGAR

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

 

  Re: Horace Mann Educators Corporation
     Registration Statement on Form S-4

Ladies and Gentlemen:

This letter is sent on behalf of Horace Mann Educators Corporation (the “Company”) in connection with the Company’s Registration Statement on Form S-4 (the “Registration Statement”) filed on the date hereof with the Securities and Exchange Commission (the “Commission”) by the Company pursuant to the Securities Act of 1933, as amended (the “Securities Act”).

The Company hereby notifies you that it shall not seek acceleration of the time of effectiveness of the Registration Statement pursuant to Rule 461 promulgated under the Securities Act until such time as the information called for by Part III of Form 10-K has been filed with the Commission. The Company expects to file its Definitive Proxy Statement on Schedule 14A (the “Proxy Statement”) pursuant to Section 14(a) of the Securities Exchange Act of 1934, as amended, which Proxy Statement will be incorporated by reference into its Annual Report on Form 10-K, and the Registration Statement, on April 6, 2018.

Please do not hesitate to contact Andrew L. Fabens of Gibson, Dunn & Crutcher LLP at (212) 351-4034 with any questions or comments concerning this letter or the Registration Statement.

[Signature page follows]

Very truly yours,
/s/ Donald M. Carley

Donald M. Carley

Senior Vice President & General Counsel

Horace Mann Educators Corporation

 

cc: Andrew L. Fabens, Gibson, Dunn & Crutcher LLP

 

[SIGNATURE PAGE TO HORACE MANN EDUCATORS CORPORATION FILING LETTER]