VIA EDGAR AND FACSIMILE
September 12, 2007
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, 2007 Commission File No. 001-12257 |
Dear Mr. Rosenberg:
As requested by the Staff in connection with its review of the above above-referenced Form 10-K, Mercury General Corporation (the “Company”) hereby confirms that it will include disclosure in future filings to the effect that (a) the Company engages independent actuarial consultants to review the Company’s reserves and to provide the annual actuarial opinions required under state statutory accounting requirements, and (b) that the Company does not rely on actuarial consultants for GAAP reporting or periodic report disclosure purposes.
Please direct any further questions to the undersigned at (323) 937-1060. Thank you in advance for your cooperation in connection with this matter.
Very truly yours,
/s/ THEODORE STALICK | ||
| Theodore Stalick | ||
| Chief Financial Officer |
| cc: | George Joseph | |
| Gabriel Tirador | ||
| David Yeager | ||
| Nathan Bessin | ||
Mercury General Corporation | ||
| Mark McMorrow | ||
| Summer Smith | ||
KPMG LLP | ||
| Joshua E. Little, Esq. | ||
Durham, Jones & Pinegar, P.C. |
4484 Wilshire Blvd., Los Angeles, CA 90010
(323) 937-1060