<SEC-DOCUMENT>0001193125-18-080769.txt : 20180604
<SEC-HEADER>0001193125-18-080769.hdr.sgml : 20180604
<ACCEPTANCE-DATETIME>20180313164303
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-18-080769
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20180313

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HORACE MANN EDUCATORS CORP /DE/
		CENTRAL INDEX KEY:			0000850141
		STANDARD INDUSTRIAL CLASSIFICATION:	FIRE, MARINE & CASUALTY INSURANCE [6331]
		IRS NUMBER:				370911756
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1 HORACE MANN PLZ
		CITY:			SPRINGFIELD
		STATE:			IL
		ZIP:			62715-0001
		BUSINESS PHONE:		2177892500

	MAIL ADDRESS:	
		STREET 1:		1 HORACE MANN PLZ
		CITY:			SPRINGFIELD
		STATE:			IL
		ZIP:			62715-0001

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HORACE MANN EDUCATORS CORP
		DATE OF NAME CHANGE:	19920108
</SEC-HEADER>
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<TYPE>CORRESP
<SEQUENCE>1
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Horace Mann Educators Corporation </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">1 Horace Mann Plaza </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Springfield,
Illinois 62715-0001 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right">March&nbsp;13, 2018 </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>VIA EDGAR </U></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Securities and Exchange Commission </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, NE </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, DC 20549 </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">Re:<I></I></TD>
<TD ALIGN="left" VALIGN="top"><I>Horace Mann Educators Corporation</I> </TD></TR></TABLE>
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<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><I>&nbsp;&nbsp;</I></TD>
<TD ALIGN="left" VALIGN="top"><I>Registration Statement on Form <FONT STYLE="white-space:nowrap">S-4</FONT> </I> </TD></TR></TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ladies and Gentlemen: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">This letter is sent on behalf of Horace Mann Educators Corporation (the &#147;Company&#148;) in connection with the Company&#146;s Registration
Statement on Form <FONT STYLE="white-space:nowrap">S-4</FONT> (the &#147;Registration Statement&#148;) filed on the date hereof with the Securities and Exchange Commission (the &#147;Commission&#148;) by the Company pursuant to the Securities Act of
1933, as amended (the &#147;Securities Act&#148;). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Company hereby notifies you that it shall not seek acceleration of the time of
effectiveness of the Registration Statement pursuant to Rule&nbsp;461 promulgated under the Securities Act until such time as the information called for by Part III of Form <FONT STYLE="white-space:nowrap">10-K</FONT> has been filed with the
Commission. The Company expects to file its Definitive Proxy Statement on Schedule 14A (the &#147;Proxy Statement&#148;) pursuant to Section&nbsp;14(a) of the Securities Exchange Act of 1934, as amended, which Proxy Statement will be incorporated by
reference into its Annual Report on Form <FONT STYLE="white-space:nowrap">10-K,</FONT> and the Registration Statement, on April&nbsp;6, 2018. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Please do not hesitate to contact Andrew L. Fabens of Gibson, Dunn&nbsp;&amp; Crutcher LLP at (212)
<FONT STYLE="white-space:nowrap">351-4034</FONT> with any questions or comments concerning this letter or the Registration Statement. </P>
<P STYLE="margin-top:96pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><I>[Signature page follows] </I></P>

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<TD VALIGN="top">Very truly yours,</TD></TR>
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<TD VALIGN="top" STYLE="BORDER-BOTTOM:1px solid #000000">/s/ Donald M. Carley</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Donald M. Carley</P></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Senior Vice President&nbsp;&amp; General Counsel</P></TD></TR>
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<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Horace Mann Educators Corporation</P></TD></TR>
</TABLE></DIV> <P STYLE="font-size:18pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">cc:</TD>
<TD ALIGN="left" VALIGN="top">Andrew L. Fabens, Gibson, Dunn&nbsp;&amp; Crutcher LLP </TD></TR></TABLE> <P STYLE="font-size:96pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<P STYLE="margin-top:96pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">[S<SMALL>IGNATURE</SMALL> P<SMALL>AGE</SMALL> <SMALL>TO</SMALL> <SMALL>HORACE</SMALL> <SMALL>MANN</SMALL> <SMALL>EDUCATORS</SMALL>
<SMALL>CORPORATION</SMALL> <SMALL>FILING</SMALL> <SMALL>LETTER</SMALL>] </P>
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