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New words:
coastal, expiring, face, Florida, iii, immaterial, Incentive, Interpretation, Modification, notification, obtained, Oversight, segregated, smaller, Specimen, thousand
Removed:
Add, Area, auditing, Banking, Basic, Beverage, CCC, check, Code, Deduct, default, defaulted, Employer, ending, energy, file, filer, Food, Foreign, Goodwill, Government, Grand, Identification, imputed, incorporation, Intersegment, investing, jurisdiction, Manufacturing, mark, marked, Municipal, negative, par, retained, shorter, Submission, Telephone, termination, transition, Transportation, treasury, Unearned, WASHINGTON, weather
Filing tables
Filing exhibits
- 10-Q Quarterly report
- 10.1 First Amendment to Credit Agreement
- 10.2 Specimen Modification to Stock Options
- 11 Statement Re Computation of Per Share Earnings
- 15 KPMG LLP Letter Regarding Unaudited Interim Financial Information
- 31.1 Section 302 Certification of Louis G. Lower II, Chief Executive Officer
- 31.2 Section 302 Certification of Peter H. Heckman, Chief Financial Officer
- 32.1 Section 906 Certification of Louis G. Lower II, Chief Executive Officer
- 32.2 Section 906 Certification of Peter H. Heckman, Chief Financial Officer
Related press release
HMN similar filings
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Exhibit 15
Horace Mann Educators Corporation
Springfield, Illinois
Re: | Registration Statements on Forms S-3 and S-8 |
With respect to the subject registration statements, we acknowledge our awareness of the use therein of our report dated August 4, 2004, related to our review of interim financial information.
Pursuant to Rule 436 under the Securities Act of 1933 (the “Act”), such report is not considered part of a registration statement prepared or certified by an accountant, or a report prepared or certified by an accountant within the meaning of Sections 7 and 11 of the Act.
/s/ KPMG LLP
KPMG LLP
Chicago, Illinois
August 9, 2004