October 16, 2008
Jim B. Rosenberg
Senior Assistant Chief Accountant
United States Securities and Exchange Commission
Washington, D.C. 20549
RE: | The National Security Group, Inc |
|
| Form 10-K for the Fiscal Year Ended December 31, 2007 |
Form 10-Q for the Quarterly Period Ended June 30, 2008
File No. 0-18649
Dear Mr. Rosenberg:
Due to time constraints, we are currently unable to complete your request for additional information as outlined in your October 2, 2008 comment letter within the 10 business day response window. We will provide our responses on or before October 31, 2008 and will fully consider all suggested changes that are applicable to our third quarter 10-Q to be filed in November 2008.
Sincerely,
/s/ Brian R. McLeod
Brian R. McLeod, CPA
Chief Financial Officer
P.O. Box 703 • 661 East Davis Street • Elba, Alabama 36323 • 334.897.2273 • Fax: 334.897.5694 • www.nationalsecuritygroup.com