Kemper Corporation
One East Wacker Drive
Chicago, Illinois 60601
April 25, 2018
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Dorrie Yale
Kemper Corporation
Registration Statement on FormS-4
(File No. 333-224144)
Dear Ms. Yale,
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Kemper Corporation, a Delaware corporation (the “Registrant”), hereby respectfully requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause acceleration of effectiveness of the Registrant’s registration statement on FormS-4 (FileNo. 333-224144), as amended, to 10:00 a.m. Eastern Time on Friday, April 27, 2018 or as soon as practicable thereafter, or at such later time as the Registrant may orally request via telephone call to the staff of the Commission.
The Registrant hereby authorizes each of Brian Fahrney and Jonathan Blackburn of Sidley Austin LLP to orally modify or withdraw this request for acceleration.
Please contact Brian Fahrney of Sidley Austin LLP at (312)853-2066 or bfahrney@sidley.com or Jonathan Blackburn at (312)853-7168 or jblackburn@sidley.com when this request for acceleration has been granted and with any questions or concerns regarding this matter.
| Sincerely, | ||
| KEMPER CORPORATION | ||
| By: | /s/ C. Thomas Evans, Jr. | |
| C. Thomas Evans, Jr. | ||
| Senior Vice President, Secretary and General Counsel | ||
| cc: | Michael Goldman, Brian Fahrney, Jonathan Blackburn and Joseph Michaels, Sidley Austin LLP |
Samuel J. Simon, President and General Counsel, Infinity Property and Casualty Corporation
James C. Kennedy and F. Mark Reuter, Keating Muething & Klekamp PLL
