VIA FACSIMILE AND U.S. MAIL
July 25, 2006
Mr. Jim B. Rosenberg
Senior Assistant Chief Accountant
Division of Corporation Finance
United States Securities and Exchange Commission
Washington, D.C. 20549
Senior Assistant Chief Accountant
Division of Corporation Finance
United States Securities and Exchange Commission
Washington, D.C. 20549
Re: | Citizens, Inc. | |
Form 10-K for Fiscal Year Ended December 31, 2005 | ||
Filed on March 16, 2006 | ||
File No. 000-16509 |
Dear Mr. Rosenberg:
This letter is to acknowledge receipt of your letter of July 19 regarding your review of the above-referenced filing and request for additional information and explanation.
We are currently in discussions with our auditors and hope to have a response by the end of next week, August 4. In the event we are not in a position to respond by that time, we will update you on our progress.
Sincerely,
Mark A. Oliver
President