June 21, 2017
VIA EDGAR
Division of Corporation Finance
Securities and Exchange Commission
Washington, D.C. 20549
Attention: Irene Paik
Re: | Citizens, Inc. |
Post Effective Amendment No.3 to Form S-3 on Form S-1 |
Filed on June 9, 2017 |
File No. 333-185618 |
REQUEST FOR ACCELERATION OF EFFECTIVENESS |
Dear Ms. Paik:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Citizens, Inc. (the “Registrant”) hereby requests acceleration of the effective date of its Post Effective Amendment No.4 to Form S-3 on Form S-1 (File No. 333-185618), as amended (the “Amendment”),so that it may become effectiveat or before 9:00 am on June 23, 2017, or as soon as practicable thereafter.
The Registrant hereby acknowledges that it is aware of its responsibility under the Securities Act of 1933 and the Securities Exchange Act of 1934 as it relates to the proposed public offering of the securities specified in its Amendment noted above.
Sincerely,
/s/ Geoffrey Kolander
Geoffrey Kolander
CEO
cc: Alan Dye, Hogan Lovells