| | Harleysville Insurance Companies |
| | 355 Maple Avenue |
| | Harleysville, PA 19438 |
| | |
| | | June 24, 2011 |
| VIA EDGAR | | |
| | | |
| Securities and Exchange Commission | | |
| Division of Corporation Finance | | |
| 100 F Street, NE | | |
| Washington, DC 20549 | | |
| | | |
| | | |
| Attention: | Jim B. Rosenberg | |
| | Senior Assistant Chief Accountant | |
| | | |
| | Re: | Harleysville Group Inc. | |
| | | Form 10-K for the Fiscal Year Ended December 31, 2010 | |
| | | Filed March 4, 2011 | |
| | | File No. 000-14697 | |
Dear Mr. Rosenberg:
We respectfully request an extension to respond to the June 21, 2011 comment letter regarding the Harleysville Group Inc. Form 10-K.
Due to vacation schedules, we are asking that our response be extended to July 8, 2011, as this is only a couple days beyond the ten business day request. Please note that we expect no problem in completing a satisfactory response.
We thank you in advance for this consideration.
| | | Very truly yours, |
| | | |
| | | /s/ ARTHUR E. CHANDLER |
| | | |
| | | Arthur E. Chandler |
| | | Senior Vice President and Chief Financial Officer |
| cc: | Dana Hartz, SEC Staff Accountant | |
| | Melissa N. Rocha, Accounting Branch Chief | |
| | | |
| | Robert A. Kauffman, Senior Vice President, Secretary, General Counsel and Chief Governance Officer – Harleysville Insurance Companies | |
| | | |
| | Mary Mullany – Ballard Spahr Andrews & Ingersoll, LLP | |
| | | |
