CORRESPONDENCE
STATE AUTO FINANCIAL CORPORATION
518 East Broad Street
Columbus, Ohio 43215-3976
August 19, 2014
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, 2013
Filed March 6, 2014
Form 10-Q for the periods ended June 30, 2014
Filed August 5, 2014
File No. 000-19289
Ladies and Gentlemen:
On behalf of State Auto Financial Corporation (the “Company”), I acknowledge receipt of the August 18, 2014 letter from the staff of the Securities and Exchange Commission (the “Commission”) to Steven E. English, Chief Financial Officer of the Company (the “August 18 Correspondence”), relating to the subject filings and confirm that the Company will provide a written response to the August 18 Correspondence on or before September 16, 2014.
Sincerely, |
| /s/ James A. Yano |
James A. Yano |
Vice President and General Counsel |
