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- 10-Q Quarterly report
- 10.12 Summary of Hmec Named Executive Officer Annualized Salaries
- 11 Statement Regarding Computation of Per Share Earnings
- 15 KPMG LLP Letter Regarding Unaudited Interim Financial Information
- 31.1 Certification by Peter H. Heckman, Chief Executive Officer of Hmec
- 31.2 Certification by Dwayne D. Hallman, Chief Financial Officer of Hmec
- 32.1 Certification by Peter H. Heckman, Chief Executive Officer of Hmec
- 32.2 Certification by Dwayne D. Hallman, Chief Financial Officer of Hmec
- 99.1 Glossary of Selected Terms
Exhibit 15
Horace Mann Educators Corporation
Springfield, Illinois
Re: Registration Statements on Form S-3 (No. 333-155753) 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 May 9, 2011, related to our review of interim financial information for the period ended March 31, 2011.
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
May 9, 2011