JONES DAY
2727 NORTH HARWOOD STREET • DALLAS, TEXAS 75201.1515
TELEPHONE: +1.214.220.3939 • FACSIMILE: +1.214.969.5100
DIRECT NUMBER: (214) 969-3706
JSREINUS@JONESDAY.COM
December 2, 2015
Ms. Ibolya Ignat
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Mailstop 4720
Washington, DC 20549
| Re: | Amerisafe, Inc. |
| Form 10-K for the Fiscal Year Ended December 31, 2014 |
| Filed February 27, 2015 |
| File No. 001-12251 |
Dear Ms. Ignat:
On behalf of AMERISAFE, Inc. (the “Company”), we want to confirm receipt of the Staff’s comment letter dated November 24, 2015.
The Company is in the process of completing the analysis required to respond to the Staff’s comments. The Company presently expects that it will be in a position to respond to these comments no later than Friday, December 18, 2015.
If you have any questions, please do not hesitate to contact me at (214) 969-3706.
Very truly yours,
/s/ Justin S. Reinus
Justin S. Reinus
| cc: | G. Janelle Frost, AMERISAFE, Inc. |
| Neal A. Fuller, AMERISAFE, Inc. |
| Kathryn Shirley, AMERISAFE, Inc. |
| James E. O’Bannon, Jones Day |
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