Robert A. Kauffman Senior Vice President, Secretary & General Counsel | Harleysville Insurance 355 Maple Avenue Harleysville, PA 19438 | Tel (215) 256-5173 Fax (215) 256-5631 RKauffman@harleysville.com |
Ms. Sasha Parikh Staff Accountant Division of Corporation Finance Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549-6010 |
Form 10-K for the Fiscal Year Ended December 31, 2006
Filed March 9, 2007
File No. 000-14697
This will confirm your telephone conversation of September 24, 2007 with our counsel, Justin P. Klein of Ballard Spahr Andrews & Ingersoll, LLP relating to your letter to Arthur E. Chandler, SVP and Chief Financial Officer, dated September 19, 2007, concerning the above-captioned filings. In your letter, you request that we respond within ten business days or let you know when our response would be provided. Mr. Klein advised you that our response would be sent to you on or before October 12, 2007.
Please let us know if you have any questions.
