VIA UPS AND EDGAR
September 30, 2011
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Mr. James B. Rosenberg
| Re: | The Phoenix Companies, Inc. |
| | Form 10-K for the Fiscal Year Ended December 31, 2010 |
| | Filed March 8, 2011 |
| | File No. 001-16517 |
Dear Mr. Rosenberg,
This letter is in response to your correspondence to Peter Hofmann dated September 23, 2011 concerning The Phoenix Companies, Inc.’s Form 10-K for the year ended December 31, 2010. As discussed in my telephone conversation this afternoon with Tabatha Akins of your office, we respectfully request a ten business day extension of the original due date in order to allow us to prepare a comprehensive response to the Staff’s comments. We anticipate our response will be submitted to your office no later than October 21, 2011.
| | Sincerely, | |
| | | |
| | | |
| | /s/ Michael E. Hanrahan | |
| | | |
| | Michael E. Hanrahan | |
| | Vice President and Chief Accounting Officer | |
