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- 10-Q Quarterly report
- 10.1 Credit Agreement
- 10.2 Amended & Restated 2002 Incentive Compensation Plan
- 11 Statement Re Computation of Per Share Earnings
- 15 KPMG LLP Letter
- 31.1 Section 302 Chief Executive Officer Certification
- 31.2 Section 302 Chief Financial Officer Certification
- 32.1 Section 906 Chief Executive Officer Certification
- 32.2 Section 906 Chief Financial Officer Certification
- 99.1 Glossary of Selected Terms
Exhibit 15
Horace Mann Educators Corporation
Springfield, Illinois
Re: Registration Statements on Form S-3 (No. 333-111234) and Form S-8 (No. 33-47066, No. 33-45152, No. 333-16473, No. 333-74686 and No. 333-98917)
With respect to the subject registration statements, we acknowledge our awareness of the use therein of our report dated August 9, 2005, 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 independent registered public accounting firm, or a report prepared or certified by an independent registered public accounting firm within the meaning of Sections 7 and 11 of the Act.
/s/ KPMG LLP
KPMG LLP
Chicago, Illinois
August 9, 2005