GIBSON, DUNN & CRUTCHER LLP
LAWYERS
A REGISTERED LIMITED LIABILITY PARTNERSHIP
INCLUDING PROFESSIONAL CORPORATIONS
1050 Connecticut Avenue, N.W., Washington, D.C. 20036-5306
(202) 955-8500
www.gibsondunn.com
blane@gibsondunn.com
November 20, 2008
| Direct Dial | Client Matter No. | |
| (202) 887-3646 | C 39267-00038 |
Fax No.
(202) 530-9589
VIA EDGAR AND OVERNIGHT MAIL
Mr. Jim B. Rosenberg
Senior Assistant Chief Accountant
United States Securities and Exchange Commission
100 F Street, N.E., Mail Stop 6010
Washington, D.C. 20549
| Re: | Horace Mann Educators Corporation |
Form 10-K for the fiscal year ended December 31, 2007
Filed February 28, 2008
Form 10-Q for the Quarterly Period Ended June 30,2008
File No. 001-10890
Filed August 8, 2008
Dear Mr. Rosenberg:
On behalf of Horace Mann Educators Corporation (the “Company”), we transmit herein this letter as requested in my conversation with Ms. Ignat regarding the comment letter dated October 31, 2008. The Company intends to respond to the October 31, 2008 comment letter on or before December 2, 2008.
If you have any questions do not hesitate to call me at (202) 887-3646.
| Sincerely, |
/s/ Brian J. Lane |
| Brian J. Lane |
United States Securities and Exchange Commission
November 20, 2008
Page 2
BJL/sga
| cc: | Louis G. Lower II |
Peter H. Heckman
Ann M. Caparrós
Bret A. Conklin
Dwayne D. Hallman
