| Delphi Financial Group, Inc. | ||
| 1105 North Market Street, Suite 1230 | ||
| P.O. Box 8985 | ||
| Wilmington, Delaware 19899 | ||
| VIA EDGAR SYSTEM | ||
December 28, 2011
Mr. James B. Rosenberg
Senior Assistant Chief Accountant
Securities and Exchange Commission
Division of Corporate Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: | Delphi Financial Group, Inc. | |
| Form 10-K for the year ended December 31, 2010 | ||
| Filed March 1, 2011 | ||
| File No. 1-11462 |
Dear Mr. Rosenberg:
This will acknowledge receipt of the Commission’s letter dated December 14, 2011 (the “Letter”) relating to Delphi Financial Group, Inc.’s (the “Company”) filing referenced above. The Company is in the process of compiling the necessary information to respond to the Letter.
Pursuant to your telephone conversation with Paul Van Haren of yesterday, the Company will provide a response by Friday, January 6, 2011. We appreciate the Commission’s courtesy in this matter.
Please do not hesitate to contact me at (267) 256-3684 with any questions.
Very truly yours, |
/s/ THOMAS W. BURGHART |
| Thomas W. Burghart |
| Senior Vice President and Treasurer |
cc: | Robert Rosenkranz | |
| Stephan Kiratsous | ||
| Chad Coulter | ||
| Paul Van Haren |
