Horace Mann Educators Corporation
1 Horace Mann Plaza
Springfield, Illinois 62715-0001
May 1, 2018
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention: Mary Beth Breslin, Chris Edwards
| Re: | Horace Mann Educators Corporation |
| Registration Statement on Form S-4 (File No. 333-223628) |
Dear Ms. Ransom:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the registrant Horace Mann Educators Corporation (the “Company”), respectfully requests the acceleration of the effectiveness of the above-referenced Registration Statement (the “Registration Statement”), so as to become effective at 4:00 p.m. Eastern time on Wednesday, May 2, 2018 or as soon as possible thereafter.
Please do not hesitate to contact Andrew L. Fabens of Gibson, Dunn & Crutcher LLP at (212) 351-4034 with any questions or comments with respect to this letter.
Securities and Exchange Commission
Page 2
| Sincerely, | ||
| By: | /s/ Donald M. Carley | |
| Name: | Donald M. Carley | |
| Title: | Senior Vice President & General Counsel, Horace Mann Educators Corporation | |
| cc: | Andrew L. Fabens, Esq., Gibson, Dunn & Crutcher LLP |
