JOSHUA E. LITTLE
jlittle@djplaw.com
VIA EDGAR
June 2, 2006
Jim B. Rosenberg
Senior Assistant Chief Accountant
SECURITIESAND EXCHANGE COMMISSION
450 Fifth Street, N.W.
Washington, D.C. 20549
| Re: | Mercury General Corporation | |
| Form 10-K for the fiscal year ended December 31, 2005 | ||
| Commission File No. 001-12257 |
Dear Mr. Rosenberg:
On May 23, 2005, Mercury General Corporation (“Mercury”) received the Staff’s letter dated May 19, 2006 with respect to the above-referenced Form 10-K of Mercury for the fiscal year ended December 31, 2005. The Staff’s letter requested that Mercury respond to the comments set forth therein within 10 business days or tell the Staff when Mercury will provide a response. We are responding herein to the Staff’s request on behalf of Mercury. As a result of the complex nature of the comments contained in the Staff’s letter and the required responses, this letter is provided to inform the Staff that Mercury will respond to the comments no later than June 13, 2006.
Please contact the undersigned at (435) 674-0400 if you have any questions or comments concerning the foregoing or Mercury’s schedule for responding to the Staff’s comments. Thank you in advance for your cooperation in connection with this matter.
| Very truly yours, |
| DURHAM JONES & PINEGAR |
/s/ JOSHUA E. LITTLE |
| Joshua E. Little |
| cc: | George Joseph | |
| Gabriel Tirador | ||
| Theodore Stalick | ||
| Nathan Bessin | ||
| Mercury General Corporation | ||
| Bradley Monahan | ||
| KPMG LLP | ||
| A Professional Corporation | OFFICES | |||||
| Attorneys at Law | Salt Lake City | 192 East 200 North, 3rd Floor | ||||
| Telephone 435.674.0400 | St. George | St. George, Utah 84770 | ||||
| Facsimile 435.628.1610 | Ogden | www.utahlaw.com |