August 4, 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 request more time in responding to your requirement of additional information and explanation on the above-referenced filing. Discussions with our auditors and preparation of the response have been delayed due to activities this week preceding the filing of our second quarter 10-Q.
We certainly appreciate the importance of answering these questions in a timely manner, and believe we can fully respond by August 11, 2006.
Sincerely,
![(Mark A. Oliver Signature)](https://capedge.com/proxy/CORRESP/0001035704-06-000524/d38481cd3848101.gif)
Mark A. Oliver
President
President