KEATING MUETHING & KLEKAMP PLL
One East Fourth Street
Suite 1400
Cincinnati, Ohio 45202
F. MARK REUTER
DIRECT DIAL: (513) 579-6469
FACSIMILE: (513) 579-6457
E-MAIL: FREUTER@KMKLAW.COM
July 3, 2006
Via Edgar
Mr. Jim B. Rosenberg
Mr. Kevin Woody Mr. Frank Wyman
Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 6010
100 F Street, N.E.
Washington, D.C. 20549
Re: The Midland Company: Form 10-K for Fiscal Year Ended December 31, 2005
File # 1-06026
Gentlemen:
The Midland Company is working expeditiously to respond to the comments contained in the letter from you dated June 27, 2006 regarding Midland’s above-referenced filing on Form 10-K.
On behalf of Midland, we respectfully request an extension of time to respond to your comment letter beyond the ten (10) business days specified therein. Midland anticipates submitting to the staff a response on or around July 26, 2006.
We are grateful for the staff’s assistance in this matter. Please call me at 513-579-6469 with any questions you may have regarding Midland’s proposed timetable for responding to your comment letter.
Best regards, |
FMR:mrs
cc: Mr. John I. Von Lehman
Mr. Todd Gray
Mr. Matt McConnell
Mr. Jamey Hinkle