| • | The Company is responsible for the adequacy and accuracy of the disclosure in its Exchange Act filings; | ||
| • | Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any actions with respect to the filing; and | ||
| • | The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
| DONEGAL GROUP INC. | ||||
| By: | /s/ Jeffrey D. Miller | |||
| Jeffrey D. Miller, | ||||
| Senior Vice President and Chief Financial Officer | ||||
