0001193125-11-353765.txt : 20120328 0001193125-11-353765.hdr.sgml : 20120328 20111228140708 ACCESSION NUMBER: 0001193125-11-353765 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20111228 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DELPHI FINANCIAL GROUP INC/DE CENTRAL INDEX KEY: 0000859139 STANDARD INDUSTRIAL CLASSIFICATION: LIFE INSURANCE [6311] IRS NUMBER: 133427277 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1105 NORTH MARKET STREET STREET 2: SUITE 1230 CITY: WILMINGTON STATE: DE ZIP: 19801 BUSINESS PHONE: 302-478-5142 MAIL ADDRESS: STREET 1: P.O. BOX 8985 STREET 2: 1105 NORTH MARKET STREET CITY: WILMINGTON STATE: DE ZIP: 19899 FORMER COMPANY: FORMER CONFORMED NAME: RSL HOLDING CO INC DATE OF NAME CHANGE: 19600201 CORRESP 1 filename1.htm Correspondence
     Delphi Financial Group, Inc.
     1105 North Market Street, Suite 1230
     P.O. Box 8985
     Wilmington, Delaware 19899
     VIA EDGAR SYSTEM

December 28, 2011

Mr. James B. Rosenberg

Senior Assistant Chief Accountant

Securities and Exchange Commission

Division of Corporate Finance

450 Fifth Street, N.W.

Washington, D.C. 20549

 

Re:

    Delphi Financial Group, Inc.
   Form 10-K for the year ended December 31, 2010
   Filed March 1, 2011
   File No. 1-11462

Dear Mr. Rosenberg:

This will acknowledge receipt of the Commission’s letter dated December 14, 2011 (the “Letter”) relating to Delphi Financial Group, Inc.’s (the “Company”) filing referenced above. The Company is in the process of compiling the necessary information to respond to the Letter.

Pursuant to your telephone conversation with Paul Van Haren of yesterday, the Company will provide a response by Friday, January 6, 2011. We appreciate the Commission’s courtesy in this matter.

Please do not hesitate to contact me at (267) 256-3684 with any questions.

 

Very truly yours,

/s/ THOMAS W. BURGHART

Thomas W. Burghart
Senior Vice President and Treasurer

 

cc:

    Robert Rosenkranz
   Stephan Kiratsous
   Chad Coulter
   Paul Van Haren