August 17, 2015
VIA EDGAR
Sonny Oh, Esq.
Disclosure Review Office 3
Division of Investment Management
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
| Re: | Horace Mann Life Insurance Company Separate Account |
File Nos. 2-24256/811-1343 and
Horace Mann Life Insurance Company Qualified Group
Annuity Separate Account
File Nos. 333-138322/811-21974
Commissioners:
On behalf of Horace Mann Life Insurance Company, Horace Mann Life Insurance Company Separate Account and Horace Mann Life Insurance Company Qualified Group Annuity Separate Account (the “Separate Accounts”), we have attached for filing preliminary proxy materials on Schedule 14A (“proxy”).
The proxy is being filed subsequent to the issuance of an order by the SEC on August 7, 2015, approving the substitutions of shares of certain registered management investment companies with shares of certain other registered management investment companies. The purpose of the proxy is to request that owners of variable annuity contracts issued under the Separate Accounts approve the substitutions.
If you have any questions or comments about the proxy, please contact the undersigned at (217) 788-5706 or Patrice Pitts at (202) 383-0548.
| Sincerely, |
| /s/ Elizabeth E Arthur |
| Elizabeth E. Arthur |
| Assistant General Counsel, |
| Horace Mann Life Insurance Company |
Attachment
| cc: | Maureen Bolinger |
Stephen E. Roth
Patrice M. Pitts
