STATE AUTO FINANCIAL CORPORATION
518 East Broad Street
Columbus, Ohio 43215-3976
June 20, 2006
ELECTRONIC SUBMISSION
United States
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
| Re: | State Auto Financial Corporation |
Form 10-K for Fiscal Year Ended December 31, 2005
Filed on March 13, 2006
File No. 000-19289
Ladies and Gentlemen:
The purpose of this communication is to confirm receipt by State Auto Financial Corporation (the “Company”) of the comment letter dated June 14, 2006, from the staff of the Securities and Exchange Commission and to document my conversation with Ms. Ibolya Ignat with the staff regarding the Company’s request for additional time to respond to the June 14 letter. Based on my conversation with Ms. Ignat, the Company will respond to the June 14 letter by July 17, 2006.
We appreciate the staff’s consideration.
| Cordially, |
/s/ John R. Lowther |
| John R. Lowther |
Senior Vice President, Secretary and General Counsel |
