CORRESPONDENCE
STATE AUTO FINANCIAL CORPORATION
518 East Broad Street
Columbus, Ohio 43215-3976
October 3, 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 |
| File No. 000-19289 |
Ladies and Gentlemen:
On behalf of State Auto Financial Corporation (the “Company”), I acknowledge receipt of the October 2, 2014 comment letter from the Staff of the Securities and Exchange Commission to Steven E. English, Chief Financial Officer of the Company, relating to the subject filing and confirm that the Company will provide a written response to the October 2 comment letter on or before October 31, 2014.
| Sincerely, |
/s/ James A. Yano |
| James A. Yano |
| Senior Vice President and General Counsel |
