July 9, 2007
Mr. Jim B. Rosenberg
Senior Assistant Chief Accountant
Division of Corporation Finance
Mail Stop 6010
United States Securities and Exchange Commission
100 First Street N. E.
Washington, D.C. 20549
Re: | Unum Group |
Form 10-K for the fiscal year ended December 31, 2006
File Number 001-11294
Dear Mr. Rosenberg:
In response to your letter dated July 5, 2007 and my subsequent follow-up discussion with Mr. Jim Peklenk, we will respond to your comments on or before August 1, 2007.
Sincerely,
Vicki Corbett
Vice President and Controller
cc: Mr. Jim Peklenk, Staff Accountant, Division of Corporation Finance