CORRESPONDENCE
BAKER & HOSTETLER LLP
65 East State Street
Suite 2100
Columbus, Ohio 43215
(614) 228-1541 (General Number)
(614) 462-2616 (Telecopy Number)
(614) 426-4737 (Writer’s Direct Dial Number)
jboeckman@bakerlaw.com (Writer’s E-Mail Address)
October 5, 2009
VIA EDGAR
United States
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| Re: | State Auto Financial Corporation | |||
| Form 10-K for the Fiscal Year Ended December 31, 2008 | ||||
| Filed on March 13, 2009 | ||||
| Form 10-Q for the Quarterly Period Ended June 30, 2009 | ||||
| Filed on August 6, 2009 | ||||
File No. 000-19289 |
Ladies and Gentlemen:
This letter is written on behalf of our client State Auto Financial Corporation (the “Company”).
This letter confirms the Company’s receipt, on October 2, 2009 via ordinary mail, of the comment letter dated September 9, 2009 (the “Comment Letter”), from the staff of the Securities and Exchange Commission to Steven E. English, the Company’s Chief Financial Officer. Please be aware that the Company does not have any record that the Comment Letter was received by it via facsimile.
This letter also confirms my conversation with Ms. Lisa Vanjoske with the staff regarding the Company’s request for additional time to respond to the Comment Letter. Based on my conversation with Ms. Vanjoske, and in view of the Company’s recent receipt of the Comment Letter, the Company anticipates submitting a response to the Comment Letter by November 5, 2009.
| Sincerely, |
/s/ Joseph P. Boeckman |
cc: Steven E. English, State Auto Financial Corporation
